{"$comment":"Generated. Fetched at runtime rather than bundled \u2014 see scripts/localities/emit-public.py.","apiVersion":"v1","basis":"grossWages","confidence":"officialCurrent","entries":[["mi-albion","Albion",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://www.cityofalbionmi.gov/departments/finance_and_treasury/income_tax/index.php"}],["mi-battle-creek","Battle Creek",0.01,{"nonResidentRate":0.005,"perExemptionCents":75000,"sourceUrl":"https://www.battlecreekmi.gov/DocumentCenter/View/18520/2025-Battle-Creek-1040-Res---English-Fillable-PDF"}],["mi-benton-harbor","Benton Harbor",0.01,{"nonResidentRate":0.005,"perExemptionCents":75000,"sourceUrl":"https://www.bhcity.us/docview.aspx?docid=54076"}],["mi-big-rapids","Big Rapids",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://cms6.revize.com/revize/bigrapids/Document%20Center/Departments/Income%20Tax/Forms/Big%20Rapids%20Tax%20Forms/2025/2025%20BR-1040%20Individual%20Instructions.pdf"}],["mi-detroit","Detroit",0.024,{"confidence":"official2026","nonResidentRate":0.012,"perExemptionCents":60000,"sourceUrl":"https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/City-Withholding/TY2026/5469_ty2026.pdf"}],["mi-east-lansing","East Lansing",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://www.cityofeastlansing.com/DocumentCenter/View/16950/2025-General-Instructions-PDF"}],["mi-flint","Flint",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://www.cityofflint.com/wp-content/uploads/2026/01/2025-F-1040-Instructions.pdf"}],["mi-grand-rapids","Grand Rapids",0.015,{"nonResidentRate":0.0075,"perExemptionCents":60000,"sourceUrl":"https://www.grandrapidsmi.gov/media/wu1bna3f/2025-resident-printable.pdf"}],["mi-grayling","Grayling",0.01,{"nonResidentRate":0.005,"perExemptionCents":300000,"sourceUrl":"https://www.cityofgrayling.org/incometax"}],["mi-hamtramck","Hamtramck",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://hamtramckcity.gov/wp-content/uploads/2026/01/H-1040-Individual-Tax-Booklet-with-1040-Tax-Form-and-Instructions-2025-Copy.pdf"}],["mi-highland-park","Highland Park",0.02,{"nonResidentRate":0.01,"perExemptionCents":60000,"sourceUrl":"https://highlandparkmi.gov/media/v1vavnzl/hp-1040-individual-tax-booklet.pdf"}],["mi-hudson","Hudson",0.01,{"confidence":"official2026","nonResidentRate":0.005,"perExemptionCents":100000,"sourceUrl":"https://www.ci.hudson.mi.us/_files/ugd/6c24f6_0183aabaf9d5493fb15588a35c10d0ac.pdf"}],["mi-ionia","Ionia",0.01,{"nonResidentRate":0.005,"perExemptionCents":70000,"sourceUrl":"https://www.cityofionia.org/229/City-Income-Tax"}],["mi-jackson","Jackson",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://www.cityofjackson.org/1535/Individual-Income-Tax-Form-J-1040"}],["mi-lansing","Lansing",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://www.lansingmi.gov/539/Individual-Tax-Forms"}],["mi-lapeer","Lapeer",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://www.ci.lapeer.mi.us/finance/income_tax/index.php"}],["mi-muskegon","Muskegon",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://muskegon-mi.gov/city-services/finance-administrative/income-tax/"}],["mi-muskegon-heights","Muskegon Heights",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://muskegonheights.us/downloads/2025-individual-tax-booklet/"}],["mi-pontiac","Pontiac",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://www.pontiac.mi.us/departments/finance/income_tax/faqs.php"}],["mi-port-huron","Port Huron",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://cms9files.revize.com/porthuronminw/Documents/Government/Departments/Finance/Income%20Tax/Employer%20Information%20and%20Income%20Tax%20Forms/Withholding%20Guide%202.pdf"}],["mi-portland","Portland",0.01,{"nonResidentRate":0.005,"perExemptionCents":100000,"sourceUrl":"https://www.portland-michigan.org/DocumentCenter/View/5461"}],["mi-saginaw","Saginaw",0.015,{"nonResidentRate":0.0075,"perExemptionCents":75000,"sourceUrl":"https://www.saginaw-mi.com/416/Income-Tax"}],["mi-springfield","Springfield",0.01,{"nonResidentRate":0.005,"perExemptionCents":75000,"sourceUrl":"https://www.springfieldmich.com/departments/finance___administration/income_tax/index.php"}],["mi-walker","Walker",0.01,{"nonResidentRate":0.005,"perExemptionCents":60000,"sourceUrl":"https://walkermi.gov/FAQ.aspx?QID=105"}]],"note":"Michigan cities tax income after a per-person exemption for the taxpayer, spouse and each dependent, and set the amount themselves.","residentRateOnly":true,"source":{"label":"Each city's own income tax form, booklet or ordinance page, read individually 2026-08-19; Michigan Treasury publishes the 24-city roster but no rates","url":"https://www.michigan.gov/taxes/questions/iit/accordion/general/what-cities-impose-an-income-tax","verifiedOn":"2026-08-19"},"stateSlug":"michigan","unsupported":"The non-resident rate -- exactly half the resident rate in all 24 cities, read from each city's own form on 2026-08-21 -- is recorded but not applied; this estimate uses the resident rate for everyone. Muskegon Heights' own booklet states two different non-resident figures in two places (0.5% on its cover page, 0.75% in a stale Line 23 instruction); the cover-page figure is used here."}