Jurisdiction detail

Michigan tax guide

A seeded subnational profile for Michigan, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Michigan Department of Treasury

Overview

Michigan's flat 4.25 percent individual rate and 6 percent corporate rate are uniform. Detroit imposes a separate city income tax on residents and certain nonresidents.

Detroit and several other cities impose municipal income tax.PTET election available since 2021.Single business tax was replaced by CIT in 2012.

Individual income tax

Michigan applies a flat 4.25 percent individual income tax.

Type: flat

Business tax

Michigan Corporate Income Tax (CIT) applies at 6 percent to most C corporations.

Reference rate: 6%

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 6%

Michigan has no local sales tax additions; statewide rate is uniform 6 percent.

Deadlines and forms

April 15 for individuals; corporate returns follow federal due dates.

Official authority

Visit Michigan Department of Treasury

Primary sources

Michigan Department of TreasuryVerified 2026-05-20

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.