Taxes in Michigan
Every state-level tax in Michigan, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Property taxes carry the most weight for a typical Michigan resident. The state's rates sit in the middle nationally, with none of its tax types landing in the top or bottom three, so no single levy stands out sharply. Still, property taxation reaches most households through ownership costs, and it is the category where Michigan's figures do the most to shape what residents owe. Sales and income taxes matter too, but neither pulls the state's profile in a decisive direction. Anyone weighing Michigan's tax burden should look first at property, while recognizing that the state's position reflects balance rather than extremes.
State income tax
4.25% flat rate.
Local income tax: Detroit levies an income tax of 2.4%. See all local income taxes.
Sales tax
The combined state + local sales tax rate is 6.00%. State rate 6.00% plus an average 0.00% local.
Estate & inheritance tax
Michigan imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Michigan levies a transfer tax of 0.750% — State real estate transfer tax.
Cigarette Tax
Michigan levies a cigarette tax of $2.00 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Michigan levies a gas tax of 53.40¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Michigan levies a beer tax of $0.203 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Michigan levies a wine tax of $0.510 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Michigan levies a spirits tax of $14.610 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.09%. Compare counties below for local rates.
Counties in Michigan by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Ingham County | 1.83% | $198,800 |
| Wayne County | 1.63% | $178,500 |
| Washtenaw County | 1.52% | $374,100 |
| Saginaw County | 1.50% | $152,800 |
| Bay County | 1.49% | $152,200 |
| Midland County | 1.47% | $195,400 |
| Calhoun County | 1.46% | $162,800 |
| Kalamazoo County | 1.45% | $241,800 |
| Gogebic County | 1.43% | $107,200 |
| Eaton County | 1.41% | $216,900 |
| Macomb County | 1.40% | $243,900 |
| Genesee County | 1.36% | $182,400 |
| Iron County | 1.34% | $109,100 |
| Isabella County | 1.34% | $170,400 |
| Shiawassee County | 1.31% | $171,600 |
| Oakland County | 1.27% | $343,600 |
| Lenawee County | 1.27% | $196,800 |
| Dickinson County | 1.26% | $153,300 |
| Chippewa County | 1.26% | $161,900 |
| Jackson County | 1.26% | $193,700 |
| Gratiot County | 1.24% | $147,500 |
| Van Buren County | 1.23% | $206,500 |
| Clinton County | 1.23% | $259,500 |
| Baraga County | 1.22% | $138,100 |
| Tuscola County | 1.21% | $149,500 |
| Huron County | 1.19% | $154,300 |
| Muskegon County | 1.18% | $198,300 |
| Houghton County | 1.16% | $159,900 |
| Ontonagon County | 1.16% | $111,700 |
| Monroe County | 1.16% | $228,900 |