Michigan

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates 4.25%
Standard Deduction
  • None
  • Personal Exemption $4,000 (2014)
    Dependent Exemption $4,000 (2014)
    Earned Income Tax Credit (EITC) 6% Refundable
  • Flat income tax rate structure
  • Significant tax break for retirement income depending on age
  • Significant tax break for retirement income depending on age
  • Corporate Income Tax Features (2015)
    Range of Tax Rates Significant tax break for retirement income depending on age
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 6.00%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 0%
    Sales Tax Features (2015)
    State Sales Tax Rate 6.00%
    Average Local Sales Tax Rate N/A
    Average Combined State & Local Sales Tax Rate 6.00%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries N/A
    Number of Services Taxed 26 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • Vendor Compensation available with high ceiling
  • State sales tax applies to gasoline
  • Property Tax Features (2015)
  • Provides a circuit breaker for homeowners and renters of all ages
  • Taxable value increases capped at lesser of 5% or inflation.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.303
    Diesel Tax Rate (per gallon) $0.387
    Cigarette Tax Rate (per pack) $2.00
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita $218 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability Personal income tax only

    Last updated January 13, 2015