State Reference · Tax Year 2026
Michigan (MI)
Flat 4.25% (2026 confirm — statutory trigger)
Michigan Department of Treasury · Main form: MI-1040 · Due April 15, 2027
Rates & brackets
Top rate4.25% + city income tax where applicable (Detroit 2.4%)
Standard deductionN/A — exemption $5,600/person (2025 base)
Filing logistics
Main formMI-1040
Filing dueApril 15, 2027
E-file portalMTO
AgencyMichigan Department of Treasury
Major credits
- MI EITC (30% federal)
- Homestead Property Tax Credit
- Home Heating Credit
Sales & property tax
Sales tax6% state (no local)
Property taxLocally assessed; homestead property tax credit refundable
Preparer notes
- Detroit, Grand Rapids, Lansing, and 20+ cities levy local income tax — separate return.
- Retirement income deduction expanded 2023+ — phase-in for pre-1952 birth year.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.