The 24 taxing cities
Each city below levies its own income tax on residents (the full rate) and on non-residents who work within the city (half the rate). Click through for a city-specific calculator and full breakdown.
Resident 2.4% · non-resident 1.2%
Resident 1.5% · non-resident 0.75%
Resident 2% · non-resident 1%
Resident 1.5% · non-resident 0.75%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Resident 1% · non-resident 0.5%
Big Michigan cities with no city tax
These are major employment hubs where the answer to "is there a city income tax?" is simply no — you owe only state and federal, so your take-home is higher than in a taxing city.
No city income tax
No city income tax
No city income tax
No city income tax
No city income tax
No city income tax
No city income tax
No city income tax
No city income tax
No city income tax
How city taxes work in Michigan
Michigan\u2019s city income taxes are genuine percentage taxes on wages — unlike the flat-fee "head taxes" some states use. If you live in a taxing city you pay the full resident rate on your income; if you only work there, you pay half that rate on the income you earn in the city. An employer with workers in a taxing city is required to withhold and remit the tax, and it appears as its own line on your pay stub. The rates are set by each city and change infrequently — we verify each against the city\u2019s finance office and the Michigan Treasury before publishing.