Michigan Treasury Online Business Services
New Business Registration
Michigan Business Tax
Corporate Income Tax
Withholding Tax
Tobacco Tax
Motor Fuel
Miscellaneous Taxes and Fees
Marihuana Retailers
City Individual Income Tax
City Business and Fiduciary Taxes
Hearings and Appeals
Audit
Discovery
Voluntary Disclosure
Taxpayer Advocate
Homeowner's Principal Residence Exemption
Property Tax Estimator
State Education Tax
Property Tax Deferment
Property Tax Exemptions
Property Tax Forfeiture and Foreclosure
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 Revenue Act includes provisions for charging penalty and interest if a taxpayer fails to pay a tax within the time specified.
INTEREST
Interest is calculated by multiplying the unpaid tax owed by the current interest rate.
PENALTY
Penalty is 5% of the total unpaid tax due for the first two months. After two months, 5% of the unpaid tax amount is assessed each month. The maximum late penalty is equal to 25% of the unpaid tax owed.
