Michigan Tax Brackets 2025
Michigan state income tax rates for tax year 2025 — a flat 4.25% on all taxable income.
Tax year
2025
Type
Flat
Rate range
Flat 4.25%
Brackets
1
Michigan state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,125 | 4.25% | $2,125 | 4.25% |
| $75,000 | $3,188 | 4.25% | $3,188 | 4.25% |
| $100,000 | $4,250 | 4.25% | $4,250 | 4.25% |
| $150,000 | $6,375 | 4.25% | $6,375 | 4.25% |
| $250,000 | $10,625 | 4.25% | $10,625 | 4.25% |
| $500,000 | $21,250 | 4.25% | $21,250 | 4.25% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
About Michigan's 2025 rates
With a flat tax, your Michigan state income tax is simply 4.25% of your taxable income. Some Michigan cities, including Detroit, levy an additional local income tax — typically 1% to 2.4% for residents and 0.5% to 1.2% for non-residents who work in the city. Michigan does not tax Social Security benefits.
Frequently asked questions
What are the Michigan tax brackets for 2025?
Michigan has a flat state income tax of 4.25% for tax year 2025 — applied to all taxable income regardless of filing status.
What is the top Michigan income tax rate in 2025?
4.25%.
How much Michigan state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $4,250 in Michigan state income tax for 2025 — an effective rate of 4.25%. Married filing jointly with the same income owes $4,250 (4.25% effective). Federal tax is separate.
Are Michigan 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Michigan bracket thresholds in effect for tax year 2025.