- The Michigan Business Tax (MBT), which was signed into law by Governor Jennifer M. Granholm July 12, 2007, imposes a 4.95% business income tax and a modified gross receipts tax at the rate of 0.8%. Insurance companies and financial institutions pay alternate taxes (see below). The MBT replaces the Single Business Tax, effective January 1, 2008.
On December 4, 2007, Governor Jennifer M. Granholm signed Public Act 145 of 2007 amending the MBT. Although the primary purpose of PA 145 was to institute an MBT surcharge, PA 145 also makes some additional changes, which are detailed in the link below.
To view additional detail on components of the Michigan Business Tax, choose from the categories below.
- Notice To Taxpayers Regarding Overpayments Remaining On Michigan Business Tax Accounts
- Notice to Taxpayers: Financial Institution Unitary Filing and Reporting of Eliminations for the MBT and CIT
- Notice to Taxpayers Regarding Federally Disregarded Entities and the Michigan Business Tax
- Notice To Taxpayers Regarding Film Production Credit Qualified Vendors
- Web-Based Tool for Completing Form 4585 Currently available for single filers and most unitary filers.
- 2014 Michigan Community Foundation MBT Credit Certification Application
- 2014 Michigan Education Foundation MBT Credit Certification Application
- MBT E-file Mandate for Tax Year 2010 MBT Forms and Instructions will not be mailed this year
- Michigan Film Credit Post-Production Audit Packet