How Michigan withholding works
Michigan’s 2026 withholding guide (Form 446) uses one rate and one exemption amount:
- multiply the number of exemptions on your MI-W4 by $5,900 and divide by the number of paychecks in the year;
- subtract that from your wages for the period (after pre-tax 401(k) and health deductions);
- withhold 4.25% of the rest.
Single, $2,500 a month, one exemption: (2,500 − 491.67) × 4.25% = $85.35.
Residents of Detroit and other Michigan cities with an income tax also have city tax withheld; add your city’s rate on top of the figures shown here.
Worked example: $60,000 in Michigan
Single, $60,000 salary, paid every two weeks, Michigan
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. Michigan withholds $88. Take-home pay is $1,850 per paycheck, or $48,091 a year.
Take-home pay per paycheck$1,849.6426 paychecks a year
- Take-home pay per year
- $48,091
- Federal income tax withheld
- $193.08
- Michigan income tax withheld
- $88.434.25% flat
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| Michigan income tax | −$88.43 | −$2,299.18 |
| Take-home pay | $1,849.64 | $48,090.70 |
At $100,000 a year, take-home pay is about $75,181 a year.