Treasury is reviewing the recently enacted tax law changes, including the new Marijuana Wholesale Tax. Developing clear and accurate information for tax stakeholders is our top priority. This guidance will be posted to our website in the coming weeks.
Be aware! Scam text messages are circulating, falsely claiming to be from the Michigan Department of Treasury. These fraudulent messages attempt to deceive you into providing or updating your bank account information. Treasury will never text you for sensitive data. If you receive such a message, do not respond, click any links, or share any information. Delete it immediately.
Marihuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
Search is currently unavailable. Please try again later.
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
The R&D Tax Credit applies to tax years beginning on or after January 1, 2025. Businesses will not be able to submit a claim or take action until the credit becomes available for use starting January 1, 2026. This includes submitting the required R&D Credit Application in Michigan Treasury Online (MTO).
The Research and Development (R&D) Tax Credit can be claimed on the annual return after completing the following:
If the Proration Notice includes a proration percentage for the tax year being claimed, the adjusted credit must be calculated and used when filing.
The R&D Tax Credit is claimed when filing the business’s annual return:
The expense year is the calendar year when the Michigan Qualified R&D Expenses (MQREs) were incurred.
Eligible Withholding Tax filers can file the annual return and claim the R&D Tax Credit through MTO.