Michigan Capital Gains Calculator

Calculate your federal and Michigan capital gains tax liability

2025

Calculate Your
Michigan Capital Gains Tax

Michigan taxes capital gains at a flat rate of 4.25%. Some cities also levy a local income tax.

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Michigan Capital Gains Tax Highlights

Flat 4.25% rate
Some cities add local income tax
No special deductions
y

Enter Your Investment Details

Calculate your capital gains tax for Michigan

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Michigan tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Michigan Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Michigan Taxes Capital Gains

Michigan taxes capital gains at a flat rate of 4.25%. Some cities also levy a local income tax.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Michigan Tax Details

Tax Rate Structure

Flat Rate: 4.25%

Michigan applies a flat rate to all capital gains regardless of income level.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Michigan Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Michigan tax professional for complex situations

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Real Estate in Michigan

Real estate capital gains in Michigan are subject to both federal and state tax considerations:

Michigan Real Estate Tax Rate

Real estate capital gains in Michigan are taxed at a flat rate up to 4.25%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Michigan State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: $3.75 per $500 of value (State Real Estate Transfer Tax)
Paid By: seller
Local Variations:
  • • Counties can add an additional $0.55 per $500.
Available Exemptions:
  • • Certain family transfers
  • • Transfers to secure a debt.

Recording Fees

Deed Recording: $30 flat fee, regardless of the number of pages.
Mortgage Recording: $30 flat fee.
Additional Fees:
  • • Uniform fee statewide.
Special Deductions & Notes:
  • • Standard federal depreciation rules apply.

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Property Tax Exemptions

Homestead

$0K

Maximum exemption

Senior (65+)

$0K

Additional exemption

Michigan Real Estate Specifics

• Michigan levies both a state and a county-level Real Estate Transfer Tax, paid by the seller.

• The Principal Residence Exemption (PRE) is a key benefit, exempting homeowners from paying a significant portion of school property taxes.

• 24 Michigan cities (including Detroit and Grand Rapids) levy their own income tax.

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Michigan Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form MI-1040
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare Michigan to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.