Tax Year 2023 Michigan Income Tax Brackets
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 4.25% |
| Tax Bracket | Tax Rate |
|---|---|
| $0.00+ | 4.25% |
Michigan's income tax rates were last changed eleven years ago for tax year 2012, and the tax brackets have not been changed since at least 2001. Michigan's tax brackets are indexed for inflation, and are updated yearly to reflect changes in cost of living.
Michigan has a flat income tax rate which applies to both single and joint filers. The Federal Income Tax, in contrast to the Michigan income tax, has multiple tax brackets with varied bracket width for single or joint filers.
How do Michigan tax brackets work?
Technically, you don't have just one "tax bracket" - you pay all of the Michigan marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your Michigan tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.
You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that. The chart below breaks down the Michigan tax brackets using this model:
| For earnings over $0.00, you'll pay 4.25% plus $0.00 |
| For earnings over $0.00, you'll pay 4.25% plus $0.00 |
Michigan Income Tax Calculator
Michigan Income Tax Estimator
You can use the income tax estimator to the left to calculate your approximate Michigan and Federal income tax based on the most recent tax brackets.
Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.
For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).
Michigan Tax Deductions
When calculating your Michigan income tax, keep in mind that the Michigan state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.
Qualifying deductions might include an itemized deduction, the Michigan standard deduction, exemptions for dependants, business expenses, etc.
Remember that Michigan may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your Michigan income tax return.
Download .CSV file of MI income tax brackets
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Download or print Michigan income tax forms
MI income tax forms are available as PDFsMichigan Standard Deductions & Personal Exemption Amounts
In addition to marginal tax brackets, one of the major features of the Michigan income tax is deductions. The three most common deductions encountered by taxpayers are the Michigan Standard Deduction, the Michigan Personal Exemption, and the Michigan Dependent Deduction. The current values of these deductions for tax year 2023 are as follows:
| Standard Deduction (Single) | Standard Deduction (MFJ) | Personal Exemption | Dependant Exemption |
|---|---|---|---|
| $0.00 | $0.00 | $5,000.00 | $5,000.00 |
The standard deduction, which Michigan does not have, is a deduction that is available by default to all taxpayers who do not instead choose to file an itemized deduction.
The Personal Exemption, which is supported by the Michigan income tax, is an additional deduction you can take if you (and not someone else) are primarily responsible for your own living expenses. Likewise, you can take an additional dependent exemption for each qualifying dependent (like a child or family member), who you financially support.
The Federal income tax also has a standard deduction, personal exemptions, and dependant deductions, though they are different amounts than Michigan's and may have different rules.
Head over to the Federal income tax brackets page to learn about the Federal Income Tax, which applies in all states nationwide.
Sources & Citations
Disclaimer: While we do our best to keep this list of Michigan income tax rates up to date and complete, we cannot be held liable for errors or omissions. Is info on this page missing or out-of-date? Please let us know so we can fix it!
The Michigan tax brackets on this page have been updated for tax year 2023, and are the latest brackets available. States often adjust their tax brackets on a yearly basis, so make sure to check back later for Michigan's updated tax year 2024 tax brackets!
Tax Data Sources:
- The Michigan tax brackets on this page were last updated from the Michigan Department of Treasury in 2023. Please contact us if any of our Michigan tax data is incorrect or out of date.
- Michigan tax return forms are available on the Michigan tax forms page or the Michigan Department of Revenue.
- Before the official 2024 Michigan income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new Michigan tax tables are released.
- The Michigan income tax estimator tool is provided by Tax-Rates.org
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