States/Michigan/Local Jurisdictions

Michigan Local Income Taxes

24 Michigan cities levy local income taxes. Detroit has the highest rate at 2.4%. Non-residents pay half the resident rate. Employers must withhold for the work location.

24
Taxing Cities
2.4%
Highest Rate (Detroit)
1.0%
Most Common Rate
50%
Non-Resident Discount

Michigan City Income Tax Rules

• Non-residents pay half: Non-residents working in a Michigan city pay exactly half the resident rate.

• State administered: Michigan Treasury administers city income taxes through the City Income Tax Act.

• Corporate tax: Cities also levy corporate income tax (1-2%) on business net income.

• Renaissance Zones: Some businesses in designated zones are exempt from city income tax.

Cities with Local Income Tax

Detroit

639K
2.4%
Non-resident: 1.2%

Highland Park

10K
2%
Non-resident: 1%

Grand Rapids

198K
1.5%
Non-resident: 0.75%

Saginaw

44K
1.5%
Non-resident: 0.75%

Lansing

112K
1%
Non-resident: 0.5%

Flint

97K
1%
Non-resident: 0.5%

Pontiac

61K
1%
Non-resident: 0.5%

Hamtramck

28K
1%
Non-resident: 0.5%

Port Huron

28K
1%
Non-resident: 0.5%

Battle Creek

52K
1%
Non-resident: 0.5%

Jackson

32K
1%
Non-resident: 0.5%

Muskegon

38K
1%
Non-resident: 0.5%

Muskegon Heights

10K
1%
Non-resident: 0.5%

Albion

8K
1%
Non-resident: 0.5%

Big Rapids

10K
1%
Non-resident: 0.5%

Grayling

2K
1%
Non-resident: 0.5%

Ionia

11K
1%
Non-resident: 0.5%

Hudson

2K
1%
Non-resident: 0.5%

Lapeer

9K
1%
Non-resident: 0.5%

Portland

4K
1%
Non-resident: 0.5%

Springfield

5K
1%
Non-resident: 0.5%

Walker

25K
1%
Non-resident: 0.5%
Back to Michigan State Guide