Michigan city income tax rates by city.

Which Michigan cities tax income

Twenty-four Michigan cities levy an income tax. The City of Grand Rapids keeps a list of "Other Michigan Cities with Income Tax" that gives, for each city, the date its ordinance took effect, a resident rate, a nonresident rate, an exemption amount, and two yes/no details. The rows below come straight from that list, which also includes Grand Rapids itself.

The rates fall into three groups. Detroit charges the most: 2.40% for residents and 1.20% for nonresidents. Highland Park is next at 2.00% and 1.00%. Grand Rapids charges 1.50% and 0.75%. The other 21 cities all list 1.00% for residents and 0.50% for nonresidents. In every city the nonresident rate is exactly half the resident rate.

All 24 cities

The source spells Pontiac as "Pontaic"; it is corrected in the table above.

Exemptions, proration and the common form

The standard exemption on the list is $600. Exceptions are Battle Creek $750, Grayling $3,000, Hudson $1,000, Ionia $700, Portland $1,000, Saginaw $1,000, Springfield $750, Benton Harbor $750. Only Ionia and Muskegon say the exemption is prorated for part-year residents; the other 22 cities say it is not. 5 cities are marked as not accepting the common form: Detroit, Flint, Highland Park, Hudson, Port Huron. The Grand Rapids page does not define that column, so if you file in one of those cities, ask the city's tax office which return it wants.

Oldest and newest ordinances

Detroit and Hamtramck are the oldest, both effective 7/1/1962. The newest on the list are Benton Harbor (1/1/2018) and East Lansing (1/1/2019). Both sit at the end of the source list, out of alphabetical order, and each charges 1.00% and 0.50%.

How to read the list

Find your city in the table. The resident rate applies if you live there, and the nonresident rate applies if you only work there. The exemption column is the amount the list gives for each person, and the proration column says whether that exemption is cut down for someone who lived in the city for only part of the year. The effective-date column is the date the city's income tax ordinance began. If your city is not in the table, the list shows no city income tax for it, but a city that adopted one after the list was written would also be missing, so ask the city if you are unsure.

Reading the nonresident column

The nonresident rate is for people who work in a city but live elsewhere. Because it is always half the resident rate, a commuter whose whole income is earned in a 1% city owes the same as a resident would on half that income. A Grand Rapids commuter earning $50,000 there pays $375.00, the same as a Grand Rapids resident earning $25,000. The list does not say how a city decides how much of a nonresident's pay was earned inside its limits, so that question has to go to the city.

What each tier costs per $10,000

Because the rates are flat, the tiers are easy to price. On every $10,000 of income taxed by the city, a Detroit resident owes $240.00 and a Detroit nonresident $120.00. A Highland Park resident owes $200.00 and a nonresident $100.00. In Grand Rapids the figures are $150.00 and $75.00. In each of the other 21 cities they are $100.00 and $50.00. Moving from a 1% city to Detroit more than doubles the city bill for the same income, and working in Detroit instead of living there halves it.

Worked example (hypothetical income, real rates)

Suppose $50,000 of income is taxed by the city, before any exemption. A Grand Rapids resident pays $750.00 at 1.50%, while a nonresident working there pays $375.00 at 0.75%. A Lansing resident pays $500.00. A Highland Park resident pays $1,000.00 and a Detroit resident pays $1,200.00. Between the lowest and highest resident rate that is a $700.00 difference on the same income. Detroit's own page is covered in detail on the Detroit city income tax calculator, where its 2.4% and 1.2% match this list.

Who this is for, and what it does not cover

• It is for people choosing between cities, checking a commuter's bill, or finding out whether a city on a pay stub really taxes income.
• The calculator multiplies a rate by the income you enter. It does not subtract the exemption, apply credits for tax paid to another city, or allocate a nonresident's pay between cities. Detroit's allocation rules, for example, are explained on its own page and are specific to Detroit.
• It does not cover corporate or partnership rates, or any city that adopts an income tax after the list was published. This page read the list on 2026-10-20 and the list itself shows no date.
• The Michigan Treasury city pages could not be opened by automated fetch, so the list was not cross-checked against them, except for Detroit, whose rates match the City of Detroit's own page.

Using it with a paycheck

The Michigan paycheck calculator handles state withholding only. Work out your city amount here and subtract it yourself.

FAQ

How many Michigan cities have an income tax?

The Grand Rapids list of Michigan cities with an income tax has 24 entries: Albion, Battle Creek, Benton Harbor, Big Rapids, Detroit, East Lansing, Flint, Grand Rapids, Grayling, Hamtramck, Highland Park, Hudson, Ionia, Jackson, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Saginaw, Springfield and Walker.

Which Michigan city has the highest income tax rate?

Detroit, at 2.4% for residents and 1.2% for nonresidents. Highland Park is second at 2.0% and 1.0%, and Grand Rapids third at 1.5% and 0.75%.

What is the Grand Rapids city income tax rate?

The list shows 1.50% for residents and 0.75% for nonresidents, with a $600 exemption, an ordinance effective 7/1/1967, and no proration of the exemption for part-year residents.

What rate do most Michigan cities charge?

Twenty-one of the 24 cities list 1.0% for residents and 0.5% for nonresidents. Only Detroit, Highland Park and Grand Rapids charge more.

Do nonresidents pay city income tax in Michigan?

Yes, in every listed city: each has a nonresident rate, always half its resident rate. How much of a nonresident's pay counts is a city rule, and Detroit's allocation is explained on its own page.

How big is the city income tax exemption?

Most cities list $600. Battle Creek, Springfield and Benton Harbor list $750, Ionia $700, Hudson, Portland and Saginaw $1,000, and Grayling $3,000.

Which cities do not accept the common form?

Detroit, Flint, Highland Park, Hudson and Port Huron are marked No. The list does not define the term, so ask the city tax office which return it requires.

Where does this list come from and how current is it?

It comes from the City of Grand Rapids page "Other Michigan Cities with Income Tax", read on 2026-10-20. The page shows no date of its own, so confirm a rate with your city before relying on it.

Sources

Retrieved 2026-10-20. Each link was opened and checked against the claim next to it.

• City of Grand Rapids: Other Michigan Cities with Income Tax: The 24 cities, ordinance dates, resident and nonresident rates, exemption amounts, proration and common-form columns.
• City of Detroit: Income Tax Information: Detroit's own 2.4% resident and 1.2% nonresident rates and $600 exemption, which match the Grand Rapids list.