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Flat Rate Tax

Michigan Tax Guide

4.25%top marginal rate

Michigan has a flat income tax of 4.25%. Property taxes are above the national average, especially in metro Detroit. Some cities, including Detroit, levy their own additional income tax. No estate or inheritance tax.

Michigan Tax at a Glance

Income Tax

4.25%

Flat rate

Sales Tax

6%

State-level rate

Property Tax

1.54%

40% above the national average

Estate Tax

No

No state estate tax

How Michigan Compares to the National Average

Top Income Tax Rate4.25%
0%National avg: 4.6%
State Sales Tax6%
0%National avg: 5.1%
Median Property Tax1.54%
0%National avg: 1.1%
MI

Notable Tax Facts

  • Flat income tax of 4.25% — has been at this rate since 2012
  • Detroit and some other cities levy their own additional income tax (up to 2.4% for non-residents)
  • Property taxes are above the national average at ~1.54%
  • No estate or inheritance tax

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Michigan Tax FAQ

What is Michigan's income tax rate?

Michigan has a flat income tax rate of 4.25%. Some cities levy additional income taxes — Detroit charges 2.4% for residents and 1.2% for non-residents working in the city.

Does Michigan have city income taxes?

Yes. About 24 Michigan cities levy their own income tax. Detroit's is the highest at 2.4% for residents. Most other cities charge about 1% for residents.

Does Michigan tax retirement income?

Michigan's treatment of retirement income depends on when you were born. Those born before 1946 get the most generous exemptions, while those born after 1963 generally pay tax on retirement income.

Are Michigan property taxes high?

Yes. Michigan's effective property tax rate of about 1.54% is well above the national average. Proposal A (1994) shifted school funding partly to sales tax but didn't dramatically lower property taxes.

Compare With Other States

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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.