Michigan law
Tax Laws in Michigan.
Michigan imposes a flat 4.25% individual income tax (2026), a 6.00% sales/use tax with no local sales tax, and a Corporate Income Tax of 6.00%. Property tax is administered locally but capped by the Headlee Amendment and Proposal A. Michigan does not tax most services. Local taxing authority is limited; a few cities (Detroit, Grand Rapids, and others) impose local income taxes.
Last verified: 2026-04-17
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State law
Key Michigan Statutes
Flat rate of 4.25% (2026). Michigan allows a personal exemption and conforms partially to the federal Internal Revenue Code.
6% sales tax on most tangible personal property. No local sales tax. Services are generally exempt.
6% on federal taxable income apportioned to Michigan, levied on C corporations. Pass-throughs (S-corps, LLCs, partnerships) generally owe only at the member level.
Annual increases in taxable value for homesteads are capped at the lesser of 5% or the rate of inflation (CPI). Taxable value "pops up" to State Equalized Value upon sale.
Permits cities to levy income tax at 1% on residents and 0.5% on nonresidents (Detroit is higher: 2.4%/1.2%). Roughly 24 Michigan cities impose local income tax.
State law
Official Sources
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This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Michigan.
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