2026 Michigan tax brackets: single filers
Michigan has a flat 4.25% income tax.
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4.25% | Over $0 | 4.25% of taxable income |
2026 Michigan tax brackets: married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4.25% | Over $0 | 4.25% of taxable income |
Deductions and exemptions
| Single | Married jointly | |
|---|---|---|
| Personal exemption | $5,900 | $11,800 |
Before the brackets apply, Michigan subtracts a personal exemption of $5,900 ($11,800 married).
What your bracket means
Take a single filer earning $75,000. After deductions, $69,100 is taxable in Michigan. The top slice falls in the 4.25% bracket, but the total Michigan tax is $2,937, or 3.9% of the salary, because the lower slices are taxed at lower rates.
2026 federal tax brackets
Federal income tax comes off first. For 2026 the standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly, and the brackets run from 10% to 37%. Pre-tax 401(k) contributions (up to $24,500) lower your federal and most state income tax, but not FICA.
| Rate | Single | Married jointly |
|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Questions
What are the Michigan tax brackets for 2026?
Michigan has a flat 4.25% income tax. Married couples filing jointly use the same thresholds.
What is the top income tax rate in Michigan?
4.25%, the same rate for everyone.
What tax bracket am I in if I make $75,000 in Michigan?
A single filer earning $75,000 has about $69,100 of Michigan taxable income, which lands in the 4.25% bracket. But only the dollars above that threshold pay 4.25%; the whole Michigan bill is about $2,937, an effective rate of 3.9%. Federally, the same earner is in the 22% bracket.
When do the 2026 brackets apply?
To income you earn from January 1 to December 31, 2026, which you report on the return you file in early 2027. Your employer uses them to withhold from paychecks during 2026.
Sources
Every rate here comes from the agency or table linked below. Tax law changes, so if a number looks off, follow the link and tell us.
Try Flip