Updated October 8, 2026. Quick answer: Michigan has a flat income tax rate of 4.25%, which the Treasury lists on its tax year 2025 guidance page and the statute prints in MCL 206.51. The Treasury’s April 15, 2026 announcement says the rate for the 2026 tax year remains 4.25%. No tax year 2026 guidance page could be read, so the 2026 personal exemption is pending; the 2025 personal exemption is $5,800.
The Michigan rate
| Taxable income | Rate |
|---|---|
| All taxable income | 4.25% |
The Treasury’s page lists “General Tax Rate 4.25%” for tax year 2025. The statute prints the rate for periods “on and after October 1, 2012, 4.25%.” The statute also contains a rate-reduction trigger for tax years beginning on and after January 1, 2023, and the Treasury’s April 15, 2026 announcement says the conditions for a reduction were not met for 2026: “the rate in effect under state law for the 2026 tax year is 4.25%”.
The 2025 personal exemption
| Item | Amount |
|---|---|
| Personal exemption, 2025 | $5,800 |
The Treasury’s tax year 2025 page lists a personal exemption amount of $5,800. No 2026 exemption amount was available. The same page prints a Michigan standard deduction of $20,000 for a single filer and $40,000 for a joint filer, but only inside its retirement and pension subtraction table, for individuals born after 1945 through January 1, 1959; it lists no general standard deduction.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of Michigan taxable income. At the flat 4.25% the tax is $4,250 (computed, using the 2025 rate). Taxable income is the figure after the personal exemption.
What this page does not say
A 404 was returned for a tax year 2026 Treasury guidance page, so the 2026 personal exemption could not be confirmed. The 4.25% rate for 2026 comes from the Treasury’s April 15, 2026 announcement.
Common mistakes
- Assuming the rate changes for 2026. The Treasury determined that it stays at 4.25%.
- Looking for a general standard deduction. The Treasury page describes a personal exemption; the standard deduction it prints applies only to its retirement and pension subtraction table.
- Applying the 2025 personal exemption to a 2026 return without checking the Treasury’s 2026 guidance.
Related: how Michigan taxes retirement income, whether Michigan taxes pensions, how Michigan taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- Michigan Department of Treasury, Tax Year 2025 Information (Year-Specific Guidance): https://www.michigan.gov/taxes/iit/tax-guidance/tax-year-info/tax-year-2025-guidance
- Michigan Department of Treasury, news release of April 15, 2026, State Individual Income Tax Rate for 2026 Tax Year Determined (read October 25, 2026): https://www.michigan.gov/treasury/news/2026/04/15/state-individual-income-tax-rate-for-2026-tax-year-determined
- Michigan Compiled Laws 206.51 (Income Tax Act of 1967, Sec. 51), Michigan Legislature: https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-51
- Michigan Department of Treasury (where later updates appear; no figure on this page comes from it): https://www.michigan.gov/taxes
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.