2025 Michigan Income Tax Brackets
Michigan (MI) levies a flat income tax rate of 4.3% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 4.3% | $0 and up |
Married Filing Jointly · 2025
Flat rate applies to all filing statuses
| Rate | Taxable income |
|---|---|
| 4.3% | $0 and up |
Effective rate at common income levels (single)
Effective rate = total Michigan income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Michigan tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $2,125 | 4.3% | 4.3% |
| $75,000 | $3,188 | 4.3% | 4.3% |
| $100,000 | $4,250 | 4.3% | 4.3% |
| $150,000 | $6,375 | 4.3% | 4.3% |
| $250,000 | $10,625 | 4.3% | 4.3% |
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Combine federal + Michigan income tax and FICA into a single take-home estimate for your situation.
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The top Michigan bracket is 4.3%, beginning at the first dollar of taxable income.
At $100,000 of gross income (single filer), the Michigan effective income tax rate is approximately 4.3% — about $4,250 in state tax after the $0 standard deduction.
The Michigan standard deduction for 2025 is $0 for single filers and $0 for married filing jointly.
Flat rate applies to all filing statuses in Michigan for 2025.
Michigan publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Michigan's bracket structure
Michigan uses a flat-rate income tax structure for 2025: a single rate of 4.25% applies to all taxable income above the standard deduction, regardless of filing status or income level. Flat-tax states (Colorado, Illinois, Indiana, Kentucky, Massachusetts, Michigan, North Carolina, Pennsylvania, Utah) generate predictable per-dollar tax revenue and simplify withholding calculations, but they produce the same marginal rate for a six-figure earner as for a minimum-wage worker — a feature critics describe as regressive relative to a progressive bracket structure.
At 4.25%, Michigan's top marginal rate is on the lower end of state income taxes — similar to Arizona, Mississippi, North Dakota, and a handful of other states that combine a flat or near-flat structure with relatively low rates. Low-top-rate states typically generate a larger share of total state revenue from sales tax, property tax (via local taxing authorities), or severance tax on natural resources than high-rate states do.
Tax brackets and deduction amounts on this page are the official figures published by the Michigan Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Michigan 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.