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Federal and State Tax Rates

Federal Tax Rates:

  • Tax bracket rates of 10%, 15%, 25%, 28%, 33%, 35%, and 39.6% remain in effect.
  • Personal exemption amount: $4,050 (increased from $4,000 for 2015).
  • 25% federal supplemental rate (for withholding on supplemental wages up to $1 million). Rate for supplemental withholding on wages over $1 million is 39.6%.

State of Michigan Tax Rate:

  • Income tax withholding rate: 4.25%
  • Personal exemption amount: $4,000
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