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Montanacorporate tax inMichigan
Moderate — top rate 5–7.99%

Michigan

Top Rate
6%
Rate Structure
Flat
Franchise Tax
No
Gross Receipts Tax
No
S-Corp Recognized
Yes

Corporate Income Tax Rate at a Glance

Michigan's top corporate income tax rate is 6%, applied as a flat rate. This places Michigan in the "Moderate (5–7.99%)" tier among U.S. states.

Rate Structure (Flat vs. Graduated)

6.0% flat Corporate Income Tax (CIT) on C-corporations. The CIT replaced the Michigan Business Tax in 2012.

S-Corp & Pass-Through Treatment

Michigan recognizes federal S-corp election. S-corps, partnerships, and LLCs taxed as partnerships are NOT subject to the Corporate Income Tax; income passes through to owners. Pass-through entities may elect entity-level taxation at 4.25% (matching individual flat tax) under Michigan's flow-through entity tax election.

Official State Revenue Department

For current corporate tax rules in Michigan, consult the state's official source at https://www.michigan.gov/treasury. Rates and rules change annually — verify with a qualified tax professional before taking any action.

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Related guides

Michigan Department of Revenue: https://www.michigan.gov/treasury
Law last updated: 2025Row last reviewed: May 7, 2026

Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.