Detroit, Michigan city income tax 2026
On $60,000, a Detroit resident pays $1,425.60 a year in city income tax.
Single filer: ($60,000 − $600 exemption) × 2.4%. Someone who lives outside Detroit but works there pays the nonresident rate, 1.2%: $712.80 a year.
Tax year 2026. Rates checked ; page updated .
Take-home pay per paycheck in Detroit
$1,794.81
$46,665 a year. Total taxes take 22.2% of gross pay, including $1,426 of local tax.
| Line | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | −$193.08 | −$5,020 |
| Social Security | −$143.08 | −$3,720 |
| Medicare | −$33.46 | −$870 |
| State income tax | −$88.43 | −$2,299 |
| Detroit income tax (resident) | −$54.83 | −$1,426 |
| Take-home pay | $1,794.81 | $46,665 |
Michigan city tax is modeled on wages; 401(k) deferrals are included (UCITO), section 125 is excluded.
Includes federal, Michigan and local tax (Michigan rules). Runs in your browser; your inputs are saved in this page's address so you can bookmark or share the result.
Detroit rates
| Item | 2026 |
|---|---|
| Resident rate | 2.4% |
| Nonresident rate (wages earned in the city) | 1.2% |
| Exemption per person | $600 |
| In effect | Full tax year 2026; no mid-year change found |
| County | Wayne County |
| Status | Verified |
Source note: Administered by Michigan Treasury. Withholding guide reduces wages by $600/exemption before applying rate (employee files DW-4/Form 5527); bonuses withheld without exemption adjustment.
Residents vs people who work in the city
- Residents pay 2.4% on all wages, wherever they work, after a $600 exemption for each person on the return.
- Nonresidents pay 1.2% only on wages earned in Detroit.
- Living in one taxing city and working in another: you pay the work city's nonresident tax, and your home city credits it, up to its own nonresident rate (Michigan's uniform city income tax ordinance).
Worked example, $60,000. Live in Detroit, work in Highland Park: total city tax $1,425.60 (Highland Park income tax (nonresident) $594; Detroit income tax (resident) $1,425.60; Detroit credit for tax paid to Highland Park -$594). Live in Highland Park, work in Detroit: $1,306.80 (Detroit income tax (nonresident) $712.80; Highland Park income tax (resident) $1,188; Highland Park credit for tax paid to Detroit -$594).
Detroit has the highest city income tax rates in Michigan (2.4% and 1.2%); every other city on the state's list charges residents 1% to 2%. Its income tax is administered by the Michigan Department of Treasury.
Detroit city tax at other salaries
| Salary | Resident | Nonresident working here |
|---|---|---|
| $30,000 | $705.60 | $352.80 |
| $45,000 | $1,065.60 | $532.80 |
| $60,000 | $1,425.60 | $712.80 |
| $80,000 | $1,905.60 | $952.80 |
| $100,000 | $2,385.60 | $1,192.80 |
| $150,000 | $3,585.60 | $1,792.80 |
Nearest other taxing cities
| City | Distance | Resident | Nonresident | Resident tax on $60,000 |
|---|---|---|---|---|
| Highland Park | 2 mi | 2% | 1% | $1,188 |
| Hamtramck | 3 mi | 1% | 0.5% | $594 |
| Pontiac | 21 mi | 1% | 0.5% | $594 |
| Lapeer | 47 mi | 1% | 0.5% | $594 |
| Flint | 53 mi | 1% | 0.5% | $594 |
| Port Huron | 54 mi | 1% | 0.5% | $594 |
Sources and verification
- Form 5469, 2026 City of Detroit Income Tax Withholding Guide (Michigan Treasury)
- Form 5123, 2026 City of Detroit Estimated Individual Income Tax Voucher
- Form 5313, 2025 City of Detroit Income Tax Individual Return book (Michigan Treasury)
- Second source: City of Grand Rapids Income Tax Dept. — Other Michigan Cities with Income Tax (undated web table)
- Michigan Treasury: cities that impose an income tax
Rates as of tax year 2026 (2025 return instructions where 2026 not yet published; see each record); checked . "Verified" means a second, independent publisher shows the same rate; "single official source" means only the official register lists it so far, so confirm with the tax collector before relying on it. See how local rates are checked.