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Michigan
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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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.