Michigan’s overall business tax climate index remained steady at 13th in 2015. Michigan's overall business tax climate ranked higher than that of the average "Top Ten" and peer state.

What It Is: Index that compares corporate tax burden based on corporate income tax and gross receipts tax (10 = most favorable, 0 = least favorable).

Why It Matters: A lower corporate tax burden can improve a state’s attractiveness to both new and existing businesses.


Overall Business Tax Climate Trends

Overall Business Tax Climate Standings

Source: Tax Foundation State Business Tax Climate Index