Michigan Local Income Tax Rates, 2026

24 Michigan jurisdictions withhold a local income tax, at 1% to 2.4% for residents. Base: W-2 Box 1 wages. Every rate links to its source.

Michigan paycheck calculator · Download CSV · All states

Calculators for major Michigan jurisdictions

Detroit (2.4%), Highland Park (2%), Grand Rapids (1.5%), Saginaw (1.5%), Albion (1%), Battle Creek (1%), Benton Harbor (1%), Big Rapids (1%), East Lansing (1%), Flint (1%), Grayling (1%), Hamtramck (1%), Hudson (1%), Ionia (1%), Jackson (1%), Lansing (1%), Lapeer (1%), Muskegon (1%), Muskegon Heights (1%), Pontiac (1%), Port Huron (1%), Portland (1%), Springfield (1%), Walker (1%)

All Michigan local income tax rates

Jurisdiction Residents Non-residents Source
Albion 1% 0.5% source
Battle Creek 1% 0.5% source
Benton Harbor 1% 0.5% source
Big Rapids 1% 0.5% source
Detroit 2.4% 1.2% source
East Lansing 1% 0.5% source
Flint 1% 0.5% source
Grand Rapids 1.5% 0.75% source
Grayling 1% 0.5% source
Hamtramck 1% 0.5% source
Highland Park 2% 1% source
Hudson 1% 0.5% source
Ionia 1% 0.5% source
Jackson 1% 0.5% source
Lansing 1% 0.5% source
Lapeer 1% 0.5% source
Muskegon 1% 0.5% source
Muskegon Heights 1% 0.5% source
Pontiac 1% 0.5% source
Port Huron 1% 0.5% source
Portland 1% 0.5% source
Saginaw 1.5% 0.75% source
Springfield 1% 0.5% source
Walker 1% 0.5% source

Resident rates apply to the base shown above; bracketed localities show the top rate.

FAQ

How many Michigan jurisdictions have a local income tax?

24 in 2026, with resident rates from 1% to 2.4%. Anywhere else in Michigan, no local income tax is withheld.

What income does Michigan local income tax apply to?

W-2 Box 1 wages. Pre-tax 401(k) and Section 125 amounts reduce it.

Do non-residents who work in a Michigan city pay it?

Yes, at the non-resident rate shown, on wages earned in the city. Residents who work elsewhere pay their home rate.

← All states with local income tax