Michigan: corporate income tax, no franchise tax and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
6%
Franchise or privilege
No
Treasury's business tax list contains no franchise or privilege tax; the CIT replaced the Michigan Business Tax for most taxpayers effective January 1, 2012.
Entity annual report
Yes
Profit corporations and professional corporations: May 15 each year after incorporation or qualification (limited liability companies: February 15; nonprofit corporations: October 1).
Return due date
Published rule
Annual CIT return due the last day of the fourth month after the end of the tax year: April 30, 2026 for a calendar year ending December 31, 2025. Quarterly returns and estimated payments are due April 15, July 15, October 15 and January 15.
Extension
Not verified
Automatic extension to the last day of the eighth month following the original due date (December 31, 2026 for calendar year 2025), available when the taxpayer has a federal extension and files a copy with a tentative return and payment.
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
Annual CIT return due the last day of the fourth month after the end of the tax year: April 30, 2026 for a calendar year ending December 31, 2025. Quarterly returns and estimated payments are due April 15, July 15, October 15 and January 15.
Fiscal-year filers: the annual return is due the last day of the fourth month after the tax year ends, and quarterly returns are due the 15th day after the end of each fiscal quarter.
- Entity report
Entity report
Profit corporations and professional corporations: May 15 each year after incorporation or qualification (limited liability companies: February 15; nonprofit corporations: October 1).
Fee $25 for corporations. Filed with the Corporations Division of the Corporations, Securities and Commercial Licensing Bureau (CSCL) at LARA, not with the Secretary of State. Online filing opens January 15 for corporations.
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Frequently asked questions
Does Michigan impose a corporate income tax?
Yes. 6%
Does Michigan charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the Michigan corporate return due?
Annual CIT return due the last day of the fourth month after the end of the tax year: April 30, 2026 for a calendar year ending December 31, 2025. Quarterly returns and estimated payments are due April 15, July 15, October 15 and January 15.
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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