Is there a city income tax in Sault Ste. Marie?
Short answer: no, Sault Ste. Marie does not currently levy a city income tax. Michigan Treasury says 24 Michigan cities levy municipal taxes related to income, and Sault Ste. Marie is not on that list. None of the cities on Treasury’s current list are in the Upper Peninsula.
For a household moving to the Sault, that means your home address by itself does not create a Sault city income-tax return. The same is true if you live elsewhere in Chippewa County. This answer is only about city income tax. Federal and Michigan income taxes still apply when required, and property tax, sales tax, and other taxes are separate questions.
There is one work-location catch worth knowing. Michigan’s City Income Tax Act allows a taxing city to tax compensation a nonresident earns for work performed in that city. So a Chippewa County resident who works in one of the 24 taxing cities may still have a city filing or withholding question there. Remote and hybrid work can make that calculation more specific, so check the taxing city’s current instructions and your pay stub.
Treasury’s live city list is the best starting point because cities and administrative details can change. This is general information, not tax advice; a tax preparer or the taxing city can answer a situation-specific filing question.
Sources
Last reviewed against the listed sources: July 16, 2026.