State Income Tax
Michigan imposes a state income tax using a flat rate of 4.25% on all taxable income regardless of income level. The filing deadline is 2026-04-15. Social Security benefits are exempt from Michigan state income tax. Retirement income is generally taxable. Phase-out of retirement tax for those born before 1964.
Retirement Income Details
Phase-out of retirement tax for those born before 1964.
Does Michigan have a state income tax?
Yes. Michigan has a state income tax with a flat rate of 4.25%.
What is the Michigan income tax rate?
Michigan uses a flat tax rate of 4.25% on all taxable income. This means all taxpayers pay the same rate regardless of how much they earn.
Is Social Security taxed in Michigan?
No. Michigan does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in Michigan?
Yes. Michigan generally taxes retirement income. Phase-out of retirement tax for those born before 1964.
When is the Michigan income tax filing deadline?
The Michigan state income tax filing deadline is 2026-04-15. You can file and pay through the official Michigan Department of Revenue portal.
What is the standard deduction in Michigan?
Michigan's standard deduction is not available for single filers. A personal exemption of $5,600 (single) may also apply.
How does Michigan income tax compare to neighboring states?
Michigan's top rate of 4.25% is in the moderate range nationally. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
Michigan Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.