Michigan vs Georgia: state income tax, 2025
For reference household P1 (single, $60,000 of wages), Michigan charges $2,304or less and Georgia charges $2,491or less. Both are bounded in the same direction, so the difference between them cannot be stated.
Both figures are a hypothetical full-year resident return for tax year 2025, over the same federal return, and count state income tax only. Neither is a relocation estimate: moving mid-year means two part-year returns, which this site does not figure. “Or less” means a mechanism the engine does not yet model would lower the figure; “or more” that it would raise it.
Six households, both states
| Household | Michigan | Georgia | Michigan minus Georgia |
|---|---|---|---|
| P1 Single, $60,000 of wages | $2,304or less | $2,491or less | not bounded |
| P2 Married filing jointly, $150,000, two children | $5,389or less | $6,124or less | not bounded |
| P3 Single, $85,000 wages + $15,000 long-term gain + $3,000 qualified dividends | $4,131or less | $4,723or less | not bounded |
| P4 Married retirees, $40,000 Social Security + $30,000 pension + $20,000 IRA, both 65+ | $1,632or less | $0or less | not bounded |
| P5 Head of household, $45,000, one child | $1,420or less | $1,505or less | not bounded |
| P6 Single, $1,200,000 of wages + $500,000 long-term gain | $72,004or less | $87,607or less | not bounded |
Full-year resident figures for 2025, state income tax only, with the same federal return in every column. Every figure is provisional. “Not shown” and “not figured” mean the engine will not state a number it cannot stand behind; hover for why.
Where the difference comes from
Michigan
- Where the return starts. Starts from federal adjusted gross income.
- Rate. A flat 4.25% on taxable income.MCL 206.51; 2025 MI-1040 instructions: "For tax year 2025, the Michigan income tax rate is 4.25%." Line 17: "Tax. Multiply the amount on line 16 by 4.25%." (checked 2026-08-05)
- Personal exemption. $5,800 per filer and $5,800 per dependant.MCL 206.30(2); 2025 MI-1040 instructions: "For tax year 2025, the personal and stillbirth exemption allowances are $5,800. The special exemption allowance for deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled is $3,400. The exemption allowance for qualified disabled veterans is $500." (checked 2026-08-05)
- Added to income. Municipal bond interest from other states.MCL 206.30(1)(a): "Add gross interest income and dividends derived from obligations or securities of states other than Michigan, in the same amount that has been excluded from adjusted gross income"; 2025 MI-1040 instructions, Schedule 1 line 1: "Residents enter nonbusiness gross interest, dividends, and income from obligations or securities of states and their political subdivisions other than Michigan." (checked 2026-10-20)
- Excluded from income. Social Security benefits.MCL 206.30(1)(f); 2025 MI-1040 Schedule 1 — Social Security benefits included in adjusted gross income are subtracted. (checked 2026-08-05)
- Earned income credit. 30% of the federal credit, refundable.
- Local income tax. Levied locally in parts of the state, and not included in the figures above.
Georgia
- Where the return starts. Starts from federal adjusted gross income.
- Rate. A flat 5.19% on taxable income.O.C.G.A. §48-7-20; 2025 IT-511 instructions, line 16: "Multiply the amount on Line 15c by 5.19%. Round to nearest dollar." (checked 2026-08-05)
- Standard deduction. $12,000 single, $24,000 married filing jointly.O.C.G.A. §48-7-27(a)(1); 2025 IT-511 line 11: $24,000 married filing jointly, $12,000 for single, married filing separately, head of household and qualifying surviving spouse. "If you use the standard deduction on your Federal return, you must use the Georgia standard deduction on your Georgia return." (checked 2026-08-05)
- Personal exemption. $4,000 per dependant.O.C.G.A. §48-7-26; 2025 IT-511 line 14: "Multiply the number of dependents on Line 7c by $4,000." There is no exemption for the taxpayer or spouse. (checked 2026-08-05)
- Excluded from income. Retirement income.O.C.G.A. §48-7-27(a)(5); 2025 IT-511, Retirement Income Exclusion: "The maximum retirement income exclusion is $35,000 for taxpayers who are 62–64 years of age, or less than 62 and permanently disabled … $65,000 for taxpayers who are 65 years of age or older. The exclusion is available for the taxpayer and their spouse; however, each must qualify on a separate basis … Up to $5,000 of the maximum allowable exclusion may be earned income." (checked 2026-08-05)
- Excluded from income. Social Security benefits.2025 IT-511, Schedule 1 subtraction 5: "Social Security or Railroad Retirement (Tier 1 and Tier 2) paid by the Railroad Retirement Board included in Federal adjusted gross income." (checked 2026-08-05)
What this comparison leaves out
Mechanisms the engine does not model yet. Each one is named with the direction it would move the figure, which is where every “or less” above comes from.
Michigan
- Retirement and pension deduction (Form 4884) and the Tier 2/Tier 3 Michigan Standard Deduction, where the return has retirement benefits in AGI or the older filer was born 1946–1959 MCL 206.30(9) — the figure is too high without it
- Special exemption triggers other than blindness MCL 206.30(3) — the figure is too high without it
- Qualified disabled veteran exemption MCL 206.30(3)(b) — the figure is too high without it
- Homestead property tax credit (MI-1040CR) MCL 206.520 — the figure is too high without it
- U.S. government obligation interest and the other Schedule 1 subtractions MCL 206.30(1) — the figure is too high without it
- Michigan-issued and territory municipal interest inside the Schedule 1 line 1 addition MCL 206.30(1)(a) — the figure is too high without it
- Credit for income tax paid to another state MCL 206.255 — the figure is too high without it
Georgia
- Retirement exclusion for a filer aged 62–64 whose birth year the return does not give O.C.G.A. §48-7-27(a)(5) — the figure is too high without it
- Retirement exclusion for a filer under 62 who is permanently disabled O.C.G.A. §48-7-27(a)(5)(B) — the figure is too high without it
- Per-person ownership of interest, dividends and capital gains on a joint return O.C.G.A. §48-7-27(a)(5); IT-511 "allocated to each taxpayer at 50%" — the figure is too high without it
- Georgia itemized deductions, the other-state-tax adjustment (lines 12a–12c) and the eligible itemizer credit (line 19) O.C.G.A. §48-7-27(a)(1) — the figure is too high without it
- Unborn dependent exemption (line 7b) O.C.G.A. §48-7-26(a)(3) — the figure is too high without it
- Credit for taxes paid to another state O.C.G.A. §48-7-28 — the figure is too high without it
Taxes that are not income tax. Property tax, sales and excise taxes, and state payroll levies such as disability or paid-leave contributions are not counted here, and none of them is small. Federal tax is excluded because it is the same in both columns. A state income tax comparison is not a total tax burden comparison; see methodology.
Data status
Michigan. 2025 rules are provisional; engine coverage is implemented, with 7 mechanisms declared as not yet modelled. See the 2025 rate table.
Georgia. 2025 rules are provisional; engine coverage is implemented, with 6 mechanisms declared as not yet modelled. See the 2025 rate table.
2026 state rules are not built yet, so this page compares 2025 only. Track status on the 2025 data status board.
Try it with your own return
The six households above are reference cases. Your own return will land differently. Compare Michigan and Georgia over your own return — it stays in your browser.