2010 TaxGrams™
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State and Local Taxes
Michigan State Tax Summary

Michigan state tax summary, including corporate and individual Michigan income taxes, credits, exemptions, deductions and more. Includes Michigan estate, gift and inheritance tax, miscellaneous Michigan taxes, pass-through entity treatment, payroll taxes, property taxes and Michigan sales & use taxes.

Michigan ranks #17 on the State Business Tax Climate Index (TaxFoundation.org).

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    taxmOuth Michigan Taxes

Michigan Tax Contacts

Michigan Tax FAQs

Michigan Tax Forms

Michigan Corporate Taxes

  • taxmOuth Michigan Corporate Taxes
  • Michigan Tax Rates & Brackets:

    4.95%> $0 (includes 21.99% surtax)
  • Loss Carry-back/fwd: 0 Years Back / 10 Years Forward (Unlimited)
  • Throwback Sales?: N
  • Foreign Tax Deductible?: N
  • Alternative Minimum Tax (AMT): N
  • Gross Receipts Tax: N
  • Capital Stock (Net Worth) Tax?: N

Michigan Tax Incentives and Credits

Michigan Individual Income Taxes

  • taxmOuth Michigan Individual Income Taxes
  • Michigan tax rates and brackets:

    4.35% of Federal AGI with modifications
  • Local Option IT Rate: 0.44%
  • Federal Inc used as Base?: Y
  • Standard Deductions: Single N/A / Joint N/A
  • Personal Exemptions/Credits (c): Single $3,400 / Joint $6,800 / Dependent $3,400
  • Federal Tax Deductible?: N
  • State Tax Deductible?: Y
  • Alternative Minimum Tax (AMT)?: N

Michigan Estate, Gift and Inheritance Taxes

Michigan Miscellaneous Taxes

Michigan Pass-through Tax Treatment

Michigan Payroll Taxes

Michigan Property Taxes

  • taxmOuth Michigan Property Taxes
  • Median Tax Paid on Homes (Rank): $2,191 (#17)
  • Median Value of Homes: $151,300
  • Tax as % of Home Value (Rank): 1.45% (#9)
  • Median Income of Homeowner: $59,229
  • Tax as % of Income (Rank): 3.70% (#10)

Michigan Sales and Use Taxes

  • taxmOuth Michigan Sales and Use Taxes
  • State Rate: 6.00%
  • County & City (Weighted Ave): None
  • Combined State and Ave. Local Rates (Rank): 6.00% (#32)
  • General Treatment of Services: Exempt
  • Gasoline: Taxable
  • Groceries: Exempt

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