Michigan State Income Tax Data Sheet


© 2019 Tax-Rates.org

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 4.25%

Note: Michigan's income tax has a single flat tax rate for all income.

Michigan allows counties and municipalities to collect a local surtax on top of the Michigan state income tax. The average local income tax collected (as a percentage of total income) is 0.13%. While the Michigan income tax brackets are not modified for inflation on a yearly basis, the Michigan personal exemption is.

Michigan State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

Michigan Standard Deduction

Unlike many other states, Michigan has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your Michigan income tax return.

Michigan Personal Exemptions

Michigan's personal income tax exemptions include a personal exemption of $3,950.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

Michigan Dependent Deduction

Unlike most states, Michigan does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.

Michigan Itemized Deductions

Unlike the Federal income tax, the Michigan income tax does not allow itemized deductions. You may claim the Michigan standard deduction if applicable, and specific deductions may be available to Michigan taxpayers as limited deductions or tax credits.

Michigan State Income Tax Data Sheet


© 2019 Tax-Rates.org

Web Resources:

Department of Treasury Website:

Michigan Tax Forms:

Michigan Income Tax Information:

Important Tax Addresses:

Income Tax Return
Michigan Department of Treasury
P.O. Box 30199
Lansing, MI 48909-7699;

Michigan Department of Treasury
Lansing, Michigan 48922
Phone: (517) 373-3200;