2026 Tax Tables
Michigan levies a flat 4.25% income tax on wages and salaries. Employers collect the number of personal exemptions from employees via Form MI-W4. For 2026, each personal exemption claimed on the MI-W4 reduces the employee's annualized income by $5,900 before the 4.25% rate is applied — up from $5,800 in 2025. The exemption value is indexed annually to inflation.
Calculate MichiganWithholding →State Tax Rate
4.25% flat
State W-4 Form
MI-W4
Tax Year
2026
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Michigan has a flat 4.25% income tax rate on all wages. This rate has been stable at 4.25% after a temporary reduction.
Each personal exemption claimed on the Michigan MI-W4 form reduces the employee's annualized wages by $5,900 before the 4.25% rate is applied. The exemption amount is inflation-indexed and increased from $5,800 in 2025.
No. Michigan requires its own MI-W4 (Employee's Michigan Withholding Exemption Certificate). The federal W-4 and MI-W4 are separate forms — employees should complete both.
Michigan does not have a statewide local income tax on wages. Some Michigan cities (like Detroit) have their own city income tax, but this is handled separately from state withholding.