Michigan Brackets and Rates

Below you will find various Michigan tax information such as income tax rates, deductions and itemized deductions.

Michigan Income Tax Returns

Michigan Income Taxes
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Michigan Tax Brackets, Rates explained
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Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how your Michigan based income is taxed at a flat rate. When you prepare your return on eFile.com this is all calculated for you based on your income.

Michigan Tax Brackets for Tax Year 2023

Michigan is taxed at a flat tax rate of 4.05% for all levels of income.

Michigan Tax Brackets for Tax Year 2022

Michigan was taxed at a flat tax rate of 4.25% for all levels of income.

Michigan Tax Brackets for Tax Year 2021

Michigan was taxed at a flat tax rate of 4.25% for all levels of income.

Michigan Standard and Itemized Deductions

Michigan taxpayers qualify for a $5,000 exemption per taxpayer on Michigan tax returns. The eFile tax app applies these amounts on Michigan tax returns prepared on eFile.com.

If you were born after 1946 and have reached the age of 67 (you are considered to have reached the age of 67 the day before your 67th birthday and not after the 2023 Tax Year) you can deduct the following amounts all your tax year income (including retirement and pension income - via pension schedule Form 4884). This deduction is referred to as the Michigan Standard Deduction:

  • $20,000 *) for a single or married filing separate return
  • $40,000 *) for a married filing joint return

Michigan does not have itemized deductions.

*) These amounts may have additional limitations for retirement and pension beneficiaries using the Tier Structure Subtraction

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