Michigan payroll · Updated November 6, 2026
Michigan paycheck calculator for 2026
See what comes out of a Michigan paycheck: federal income tax, Social Security, Medicare, Michigan’s flat 4.25% income tax after $5,900 per exemption, and city income tax if you live or work in Detroit, Grand Rapids or another taxing city. Enter a salary, an hourly rate or one paycheck.
Calculate my take-home payCalculate your Michigan take-home pay
Take-home pay per paycheck
$1,849.64
$48,091 a year
| Paycheck | Year | |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | -$193.08 | -$5,020 |
| Social Security (6.2%) | -$143.08 | -$3,720 |
| Medicare (1.45%) | -$33.46 | -$870 |
| Michigan income tax (4.25%) | -$88.43 | -$2,299 |
| Take-home pay | $1,849.64 | $48,091 |
2026 estimate for one paycheck, using the IRS percentage method and Michigan’s withholding formula. Your employer's payroll may differ by a few cents to a few dollars. Not tax advice.
What comes out of a Michigan paycheck
| Deduction | Rate | Applies to |
|---|---|---|
| Federal income tax | 10% to 37% | Wages after the W-4 standard amount, by filing status |
| Social Security | 6.2% | Wages up to $184,500 for 2026 |
| Medicare | 1.45%, plus 0.9% over $200,000 | All wages, no cap |
| Michigan income tax (4.25%) | 4.25% flat | Wages minus $5,900 a year per MI-W4 exemption |
| City income tax | 0.5% to 2.4% | Residents of the 24 taxing cities, and nonresidents who work there at a lower rate |
Example: $60,000 a year, paid every two weeks
| Line | Per paycheck | Year |
|---|---|---|
| Gross pay ($60,000 ÷ 26) | $2,307.69 | $60,000 |
| Federal income tax | −$193.08 | −$5,020 |
| Social Security (6.2%) | −$143.08 | −$3,720 |
| Medicare (1.45%) | −$33.46 | −$870 |
| Michigan income tax (4.25%) | −$88.43 | −$2,299 |
| Take-home pay | $1,849.64 | $48,091 |
How Michigan withholding works
Michigan employers withhold 4.25% of each paycheck after subtracting $5,900 a year, prorated per pay period, for each personal and dependent exemption on your Form MI-W4 (up from $5,800 in 2025). If you never filed an MI-W4, your employer withholds with no exemptions. Bonuses are withheld at 4.25% with no exemption. Michigan’s rate dropped to 4.05% for 2023 only and has been 4.25% since.
Michigan has reciprocal agreements with Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin, so residents of those states who work in Michigan can file an exemption and pay only their home state. Michigan unemployment insurance is paid by employers and cannot be deducted from wages.
Michigan city income taxes
Twenty-four Michigan cities levy an income tax. Detroit’s is the highest: 2.4% for residents and 1.2% for nonresidents who work in the city, after $600 a year per exemption, and it is the only city tax the state administers. Grand Rapids and Saginaw charge 1.5% to residents and 0.75% to nonresidents; most other taxing cities, including Flint, Lansing, East Lansing and Jackson, charge 1% and 0.5%. Exemption amounts vary by city: Saginaw’s is $1,000.
Minimum wage in Michigan
Michigan’s minimum wage is $13.73 an hour for 2026 ($5.49 for tipped workers) and rises to $15.00 on January 1, 2027.
Your federal withholding and Form W-4
Federal withholding is separate from the state’s and depends on your Form W-4: your filing status, the Step 2 box if you have two jobs or both spouses work, and the Step 3 amount for children and other dependents. Pre-tax 401(k), 403(b) and cafeteria-plan health premiums come out before income tax is figured. If you are paid on a 1099 instead of a W-2, nothing is withheld; use the self-employment tax calculator and plan for estimated payments.
Questions
How much is taken out of a $60,000 paycheck in Michigan?
For a single person paid every two weeks with no W-4 adjustments, one MI-W4 exemption and no city tax, about $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $88.43 Michigan income tax come out of each $2,307.69 paycheck, leaving about $1,849.64.
What is the Michigan income tax rate for 2026?
A flat 4.25%. Employers withhold it after $5,900 a year per exemption claimed on Form MI-W4.
How much is Detroit city income tax?
2.4% of wages for Detroit residents and 1.2% for nonresidents who work in Detroit, after $600 a year per exemption.
What is the Michigan minimum wage in 2026?
$13.73 an hour, or $5.49 for tipped employees. It rises to $15.00 on January 1, 2027.
Why is my paycheck different from this calculator?
Payroll systems round differently, and paychecks can include things this calculator leaves out: overtime, bonuses withheld at the flat supplemental rate, after-tax deductions, extra withholding on your W-4, or W-4 Step 4 adjustments.
Owe at tax time, or getting too much back?
We prepare federal returns for clients in every state and can tell you how to set your W-4 so next year comes out closer. We work remotely through a secure portal, by phone or video.
Tax preparation serviceWhere these rules come from
- Michigan Form 446: 2026 Michigan Income Tax Withholding Guide (PDF)
- Detroit Form 5469: 2026 City of Detroit Income Tax Withholding Guide (PDF)
- Michigan Treasury: Cities that impose an income tax
- City of Grand Rapids: Other Michigan cities with income tax
- City of Saginaw: Income tax
- IRS Publication 15-T (2026): Federal Income Tax Withholding Methods
- IRS Topic 751: Social Security and Medicare withholding rates
Related
- Paycheck calculators for other states
- Michigan income tax
- What is FICA tax? Rates for 2026 and 2027
- Federal tax brackets for 2026 and 2027
- Self-employment tax calculator
- Illinois paycheck calculator
USTAXX prepares tax returns and offers tax planning. We are not a CPA firm and do not represent clients before the IRS. This page is general information, not tax advice for your situation.