Portland, Michigan city income tax 2026
On $60,000, a Portland resident pays $590 a year in city income tax.
Single filer: ($60,000 − $1,000 exemption) × 1%. Someone who lives outside Portland but works there pays the nonresident rate, 0.5%: $295 a year.
Tax year 2026. Rates checked ; page updated .
Take-home pay per paycheck in Portland
$1,826.95
$47,501 a year. Total taxes take 20.8% of gross pay, including $590 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 |
| Portland income tax (resident) | −$22.69 | −$590 |
| Take-home pay | $1,826.95 | $47,501 |
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.
Portland rates
| Item | 2026 |
|---|---|
| Resident rate | 1% |
| Nonresident rate (wages earned in the city) | 0.5% |
| Exemption per person | $1,000 |
| In effect | Full tax year 2026 |
| County | Ionia County |
| Status | Verified |
Source note: DISCREPANCY: the posted General Instructions (DocumentCenter/View/5090, still the 2024 edition) say 'resident rate (.015) or the non-resident rate (.0075)' -- template error copied from Grand Rapids; the form, withholding booklet and city page all say 1%/0.5%. $1,000 exemption confirmed only on the 2025 form (also in Grand Rapids' cross-city table).
Residents vs people who work in the city
- Residents pay 1% on all wages, wherever they work, after a $1,000 exemption for each person on the return.
- Nonresidents pay 0.5% only on wages earned in Portland.
- 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 Portland, work in Ionia: total city tax $591.50 (Ionia income tax (nonresident) $296.50; Portland income tax (resident) $590; Portland credit for tax paid to Ionia -$295). Live in Ionia, work in Portland: $593 (Portland income tax (nonresident) $295; Ionia income tax (resident) $593; Ionia credit for tax paid to Portland -$295).
Portland city tax at other salaries
| Salary | Resident | Nonresident working here |
|---|---|---|
| $30,000 | $290 | $145 |
| $45,000 | $440 | $220 |
| $60,000 | $590 | $295 |
| $80,000 | $790 | $395 |
| $100,000 | $990 | $495 |
| $150,000 | $1,490 | $745 |
Nearest other taxing cities
| City | Distance | Resident | Nonresident | Resident tax on $60,000 |
|---|---|---|---|---|
| Ionia | 12 mi | 1% | 0.5% | $593 |
| Lansing | 20 mi | 1% | 0.5% | $594 |
| East Lansing | 23 mi | 1% | 0.5% | $594 |
| Grand Rapids | 39 mi | 1.5% | 0.75% | $891 |
| Springfield | 41 mi | 1% | 0.5% | $592.50 |
| Battle Creek | 43 mi | 1% | 0.5% | $592.50 |
Sources and verification
- 2026 Monthly Withholding Coupons and Reconciliation (City of Portland)
- 2025 P-1040 (blank common form)
- City of Portland - Income Tax Office page
- 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.