Michigan
Michigan paycheck calculator
Michigan taxes wages at 4.25% after a personal exemption of $5,900 single or $11,800 joint. There is no standard deduction beside it. The rate returned to 4.25% after a one-year dip and that is the figure used here. Most Michigan cities do not levy an income tax. A minority do, and Detroit is the one built into this file.
Detroit residents pay 2.4%. Nonresidents who work in the city pay half, 1.2%, which is the statutory pattern for Michigan city taxes. Select Detroit only when it is your city. A paycheck in Grand Rapids or Ann Arbor should not inherit a Detroit line. Other city rates can be typed as a custom percent if you know them; they are not guessed from a statewide average.
The exemption is per person in the published table, including dependents when you enter a count. A 401(k) reduces the state base. The Detroit model is grosser: deferrals stay in the city base, and the stub says so. FICA, as everywhere, ignores the 401(k).
Example take-home
| Salary | Federal | FICA | State | Payroll | Local | Net / year | Net / check |
|---|---|---|---|---|---|---|---|
| $40,000.00 | $2,620.00 | $3,060.00 | $1,449.25 | $0.00 | $0.00 | $32,870.75 | $1,264.26 |
| $60,000.00 | $5,020.00 | $4,590.00 | $2,299.25 | $0.00 | $0.00 | $48,090.75 | $1,849.64 |
| $80,000.00 | $8,770.00 | $6,120.00 | $3,149.25 | $0.00 | $0.00 | $61,960.75 | $2,383.09 |
| $100,000.00 | $13,170.00 | $7,650.00 | $3,999.25 | $0.00 | $0.00 | $75,180.75 | $2,891.56 |
| $150,000.00 | $24,734.00 | $11,475.00 | $6,124.25 | $0.00 | $0.00 | $107,666.75 | $4,141.03 |
Loading the 2026 calculator…
What this page includes
- Federal income tax using the 2026 standard deduction and Rev. Proc. 2025-32 brackets
- Social Security (6.2% up to $184,500) and Medicare (1.45%, plus Additional Medicare when wages clear the filing-status threshold)
- Michigan: flat state income tax at 4.25%
- No employee state disability / paid-leave premium modeled for this state yet
- Local wage tax only if you select a city/county or enter a custom percent
Local tax
Most Michigan cities do not levy an income tax. Detroit is named at 2.4% resident / 1.2% nonresident. Other city rates can be typed as a custom percent.
What is not included
Credits, itemized deductions, multi-state credits, property tax, sales tax, and unsourced local rates are not included. Employer payroll tables can differ from this annualized estimate. This Michigan page does not invent taxes that are missing from the 2026 data files.
Questions
What is the Michigan state rate?
4.25% after a $5,900 single or $11,800 joint personal exemption.
Is Detroit tax included for the whole state?
No. Choose Detroit on this page or use the Detroit page. Otherwise the city line is zero.
What do nonresidents working in Detroit pay?
Half the resident rate, 1.2%, on income earned in the city, in this model.
Nearby
Compare · Bonus · Hourly · Detroit · All states · Local taxes
Sources
- IRS newsroom, tax year 2026 inflation adjustments (Rev. Proc. 2025-32)
- Rev. Proc. 2025-32 (PDF)
- Tax Foundation, 2026 federal income tax brackets
- IRS Publication 15-T, Federal Income Tax Withholding Methods
- SSA, Contribution and benefit base
- IRS Publication 15 (Circular E), Employer's Tax Guide
- IRS, Questions and answers for the Additional Medicare Tax
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- IRS, state government websites index
See a rate that looks wrong? The sources and the gaps are public.