{
  "dataset": "Michigan city income tax rates",
  "description": "The 24 Michigan cities that levy a city income tax, with resident and nonresident rates as decimals. Most cities use 1% for residents and 0.5% for nonresidents; Detroit, Grand Rapids, Highland Park, and Saginaw use higher rates.",
  "publisher": "Michigan Porch",
  "url": "https://michiganporch.com/data/v1/city-income-tax.json",
  "source": {
    "label": "Michigan Treasury list of cities that impose an income tax",
    "href": "https://www.michigan.gov/taxes/citytax/what-cities-impose-an-income-tax"
  },
  "vintage": "Michigan Treasury city-income-tax list and 2025 taxpayer manual",
  "lastUpdated": "2026-05-29",
  "license": "CC BY 4.0",
  "attribution": "Data: Michigan Porch (michiganporch.com) — CC BY 4.0",
  "citeAs": "Michigan Porch, \"Michigan city income tax rates\" (Michigan Treasury city-income-tax list and 2025 taxpayer manual). https://michiganporch.com/data/v1/city-income-tax.json. CC BY 4.0. Underlying figures: Michigan Treasury list of cities that impose an income tax.",
  "fields": [
    {
      "name": "city",
      "type": "string",
      "description": "City name. City income tax applies inside the legal city boundary, not the wider mailing area that shares the city's name."
    },
    {
      "name": "residentRate",
      "type": "number",
      "description": "Rate for people who live in the city, as a decimal (0.01 = 1%)."
    },
    {
      "name": "nonresidentRate",
      "type": "number",
      "description": "Rate for people who live elsewhere but earn wages inside the city, as a decimal (0.005 = 0.5%). It applies to the in-city wages."
    }
  ],
  "rowCount": 24,
  "data": [
    {
      "city": "Albion",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Battle Creek",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Benton Harbor",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Big Rapids",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Detroit",
      "residentRate": 0.024,
      "nonresidentRate": 0.012
    },
    {
      "city": "East Lansing",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Flint",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Grand Rapids",
      "residentRate": 0.015,
      "nonresidentRate": 0.0075
    },
    {
      "city": "Grayling",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Hamtramck",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Highland Park",
      "residentRate": 0.02,
      "nonresidentRate": 0.01
    },
    {
      "city": "Hudson",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Ionia",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Jackson",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Lansing",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Lapeer",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Muskegon",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Muskegon Heights",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Pontiac",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Port Huron",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Portland",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Saginaw",
      "residentRate": 0.015,
      "nonresidentRate": 0.0075
    },
    {
      "city": "Springfield",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    },
    {
      "city": "Walker",
      "residentRate": 0.01,
      "nonresidentRate": 0.005
    }
  ]
}