Michigan withholds a flat 4.25% after $5,900 per exemption. What makes Michigan paychecks differ is the city income tax: 24 cities, led by Detroit at 2.4%, tax residents and people who work there.
2026 tax year, verified Sources
Estimated take-home this week
$924.82
from $1,153.85 gross. You keep 80%.
No local tax included. Some Michigan cities and counties tax wages; pick yours under “Where you work.”
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 24¢ to taxes, but across all your pay the average is 20¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 10.2% | 11.9% |
| $30,000 | 15.8% | 23.9% |
| $45,000 | 18.5% | 23.9% |
| $60,000 | 19.8% | 23.9% |
| $75,000 | 21.8% | 33.9% |
| $90,000 | 23.8% | 33.9% |
| $105,000 | 25.3% | 33.9% |
| $120,000 | 26.3% | 33.9% |
| $135,000 | 27.4% | 35.9% |
| $150,000 | 28.2% | 35.9% |
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Michigan’s method is a straight percentage. Your employer multiplies your MI-W4 exemptions by $5,900, divides by your number of paychecks, subtracts that from this check’s wages and withholds 4.25% of the rest.
Bonuses and other payments made separately from regular pay are withheld at 4.25% with no exemption adjustment.
Michigan starts from federal wages, so traditional 401(k) deferrals and Section 125 health premiums lower your Michigan withholding too.
City income tax is a separate line. It uses the same idea with the city’s own exemption amount (usually $600) and rate.
| City | Resident | Nonresident | Exemption |
|---|---|---|---|
| Detroit | 2.4% | 1.2% | $600 |
| Grand Rapids | 1.5% | 0.75% | $600 |
| Saginaw | 1.5% | 0.75% | $750 |
| Highland Park | 2% | 1% | $600 |
| Lansing | 1% | 0.5% | $600 |
| Flint | 1% | 0.5% | $600 |
| Battle Creek | 1% | 0.5% | $750 |
| Grayling | 1% | 0.5% | $3,000 |
State: 4.25% after $5,900 per exemption. Other cities at 1% / 0.5%: Albion, Benton Harbor, Big Rapids, East Lansing, Hamtramck, Hudson, Ionia, Jackson, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Springfield, Walker.
Single filer, standard W-4, no benefits, paid weekly, default MI-W4 answers. Michigan takes $37.68 of this check (3.8% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| Michigan income tax | −$37.68 | −$1,959.36 |
| Take-home pay | $807.74 | $42,002.48 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | Michigan | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $19.70 | $485.77 | $25,260 |
| $40,000 | $769.23 | $50.38 | $58.84 | $27.87 | $632.14 | $32,871 |
| $50,000 | $961.54 | $73.46 | $73.56 | $36.04 | $778.48 | $40,481 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $44.22 | $924.82 | $48,091 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $56.48 | $1,128.00 | $58,656 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $76.91 | $1,445.79 | $75,181 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $117.77 | $2,070.52 | $107,667 |
Married filing jointly with two children on $100,000: $1,651.23 a week ($85,864 a year).
Twenty-four Michigan cities tax income, and this calculator models all of them. Residents pay the resident rate on all wages, wherever they work. Nonresidents pay half that rate, only on pay for work done inside the city. Each city lets you subtract its own exemption amount per person.
Michigan has no employee-paid unemployment, disability or paid family leave deduction. Unemployment insurance is funded by employers.
Michigan has reciprocal agreements with Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin. Residents of those states working in Michigan owe no Michigan state tax on wages, but reciprocity does not cover city income tax: a Toledo resident working in Detroit still pays Detroit’s 1.2% nonresident rate.
With one exemption, $113.46 comes off first, and Michigan withholds 4.25% of the rest: $37.68. Federal tax and FICA come out too.
With one exemption ($11.54 a week), a Detroit resident pays $23.72 and a nonresident working in Detroit pays $11.86.
Not on the days you work outside the city, if you are a nonresident. Nonresidents owe city tax only on pay for work physically done in the city. Residents owe it on all wages.
No. A separate bonus is withheld at a flat 4.25% with no exemption, the same rate as your regular pay.
Not when they go in. Traditional 401(k) deferrals are left out of Michigan wages just as they are federally.
Michigan rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.