Individual income tax collections
$12,519,952,000
2025 · Census State Government Tax Collections
State-level property tax collections
$3,150,368,000
2025 · Census State Government Tax Collections; excludes local property taxes
General sales tax collections
$13,171,810,000
2025 · Census State Government Tax Collections
State tax collections per resident
$4,029
2025 · Census tax collections
State tax collections
$40,805,907,000
2025 · Census Annual Survey of State Government Tax Collections
Income Tax
Personal income tax.
Individual income tax collections
$12,519,952,000
2025 · Census State Government Tax Collections
Flat rate
4.25%
2024
Brackets
1 (flat since 1967)
Personal exemption
$5,600
Individual income tax collections
1990–2025$12,519,952,000▲ 219%
Census State Government Tax Collections (FRED MIINCTAX).
| Indicator | Michigan | U.S. |
|---|---|---|
| Top income tax rate (%) | 4.25 | 5.0 |
- •Michigan's constitution bans a graduated income tax, so the rate must stay flat.
Property Tax
Tax on real estate.
State-level property tax collections
$3,150,368,000
2025 · Census State Government Tax Collections; excludes local property taxes
Effective property tax
1.32%
Rank
14th highest
State-level property tax collections
1990–2025$3,150,368,000▲ 868%
Census State Government Tax Collections; excludes local property taxes (FRED MIPROPTAX).
| Indicator | Michigan | U.S. |
|---|---|---|
| Effective property tax rate (%) | 1.32 | 0.90 |
- •Proposal A, passed in 1994, caps annual taxable-value growth at 5% or inflation.
Sales Tax
Consumption tax.
General sales tax collections
$13,171,810,000
2025 · Census State Government Tax Collections
State sales tax
6.00%
Avg. combined rate
6.00%
Groceries
Exempt
General sales tax collections
1990–2025$13,171,810,000▲ 313%
Census State Government Tax Collections (FRED MISALESTAX).
| Indicator | Michigan | U.S. |
|---|---|---|
| Average combined sales tax (%) | 6.00 | 7.52 |
- •Michigan is one of only a dozen states with no local sales taxes at all.
Tax Burden
Overall taxes paid.
State tax collections per resident
$4,029
2025 · Census tax collections
State & local tax burden
8.6% of income
Rank
35th in the U.S.
State tax collections per resident
1990–2025$4,029▲ 231%
Census tax collections (MITOTLTAX) divided by Census resident population (MIPOP).
| Indicator | Michigan | U.S. |
|---|---|---|
| State & local tax burden (% of income) | 8.6 | 11.0 |
- •Michigan's total tax burden is lower than every neighboring state except Indiana.
Tax Revenue
Government income.
State tax collections
$40,805,907,000
2025 · Census Annual Survey of State Government Tax Collections
Largest source
Income tax
State tax collections
1990–2025$40,805,907,000▲ 260%
Census Annual Survey of State Government Tax Collections, fiscal years (FRED MITOTLTAX).
| Indicator | Michigan | U.S. |
|---|---|---|
| State tax revenue per capita (USD) | 3500 | 3600 |
- •Michigan's School Aid Fund is financed largely by the 6% sales tax and a dedicated share of the income tax.