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CityRuleLookup

Local Taxes & Fees in Detroit, MI (2026)

2 verified local taxes & fees rules for Detroit, Michigan, sourced directly from the municipal code and official government pages.

Verified from official government sources

Vacancy Tax

Detroit imposes no vacancy tax on empty homes or commercial buildings. The Detroit Land Bank Authority instead acquires tax-foreclosed vacant properties and recycles them through auction, side-lot, and rehab programs.

Detroit Has No Vacancy Tax; Land Bank Targets Blight

Few Restrictions

Business Tax Classification

Detroit levies a city income tax under MCL 141.501 et seq.: 2.4% on residents, 1.2% on nonresident workers, plus a 2% corporate tax on net business income earned in the city.

Detroit City Income Tax on Businesses and Workers

Some Restrictions

Looking for Wayne County county-wide rules?

County ordinances apply to unincorporated areas and may supplement Detroit city rules.

Local Taxes & Fees in Wayne County