Michigan Income Tax Guide for 2025
Overview
Michigan has a flat income tax rate of 4.25%. Capital gains are taxed as ordinary income. The state offers personal exemptions of $5,800 and dependent exemptions of $5,800.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| All income | 4.25% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| All income | 4.25% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Personal Exemption (Single) | $5,800 |
| Personal Exemption (Married) | $11,600 |
| Dependent Exemption | $5,800 |
Additional Information
- Flat 4.25% rate for tax year 2025
- Personal exemption is inflation-indexed: $5,800 for each personal and dependency exemption for 2025
- Michigan has no standard deduction; tax is computed on federal AGI adjusted for Michigan additions and subtractions, less exemptions
Charts
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Sources
The 2025 figures for Michigan on this page were compiled from the following official government publications:
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