2026 Michigan Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Michigan in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | No limit | 37.00% |
Michigan State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | No limit | 4.25% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 6.00%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Michigan — 2026
ProvisionalValues verified2026 state values currently carry forward 2025 structures/rates unless separately updated.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
7 sources— show— hide
- 425 Income Tax Rate For Individuals And Fiduciaries In 2026 Tax Yearmichigan.govTier 1 · Primary authority
Cited for Rate brackets · confirmed
Official MI Treasury taxpayer notice, fetched directly, dated 2026-04-15
Cited for Corporate rate · confirmed
Official MI Treasury CIT page, fetched directly, confirms current 6% rate
Cited for Standard deduction · confirmed
Official MI Treasury 2026 withholding guide; direct WebFetch blocked by CDN (403), relied on WebSearch's indexed snippet of this exact PDF
Cited for Standard deduction · confirmed
Official MI Treasury FAQ, fetched directly, confirms 2025 Personal Exemption = $5,800 (base year for the trend)
- Michigan Treasury Announces 2026 Individual Income Tax Ratenews.bloombergtax.comTier 3 · Expert secondary
Cited for Standard deduction · confirmed
Aggregator corroboration of the 2026 Treasury determination (rate only; exemption amount from search snippet, capping this specific figure's confidence at medium per source-hierarchy rule)
Cited for Capital gains · confirmed
Official MI Treasury MI-1040 instruction book, downloaded and read in full. Michigan has no preferential capital-gains regime: the whole computation is one flat multiply of taxable income by 4.25 percent, and no second rate column exists.
Cited for Corporate rate · confirmed
Official MI Treasury CIT instruction booklet (Form 4890), downloaded and read in full. Its overview states that the CIT tax rate is 6 percent, on a base of federal taxable income with certain additions and subtractions.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.