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 is one of 22 Michigan cities authorized to levy a local income tax under the Uniform City Income Tax Act, MCL 141.501 et seq. Residents pay 2.4% on all earned and unearned income; nonresidents working in Detroit pay 1.2% on Detroit-sourced wages. Corporations and unincorporated businesses pay 2.0% on net income apportioned to Detroit using the standard three-factor formula. Withholding is required for employers with Detroit nexus. Returns are due April 30, administered by the Michigan Treasury since 2017 when the state took over collection. Pass-through entities and partnerships file Form D-1065. Estimated payments are required quarterly above thresholds.
Failure to withhold or remit triggers Treasury penalties of 5% per month up to 25%, interest, and personal liability for responsible officers. Late filing carries an additional $25 minimum penalty and interest at the federal short-term rate plus 1%.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Detroit, MI
Detroit's zoning and property maintenance codes do not restrict the number, size, or style of residential lawn ornaments, statuary, or religious displays. Re...
Detroit, MI
Detroit has no specific ordinance regulating residential inflatable holiday displays (giant snowmen, pumpkins, Santas). Restrictions, if any, come from priva...
Detroit, MI
Detroit has no citywide ordinance restricting the time of year, brightness, or duration of residential holiday lights. Restrictions arise mainly from Local H...
Detroit, MI
A built-in outdoor kitchen in Detroit requires separate trade permits from BSEED for any gas line, electrical, or plumbing work, plus a building permit if it...
Detroit, MI
Detroit has no ordinance specifically regulating residential offset smokers or pellet grills. The City's nuisance and air-quality provisions (Detroit Code Ch...
Detroit, MI
Detroit follows the International Fire Code (IFC) as adopted by Michigan. IFC Section 308.1.4 prohibits open-flame and charcoal cooking on combustible balcon...
See how Detroit's business tax classification rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.