City Income Tax Office
Mindy Tolan
 (517) 647-2941

City Tax Rates:

City Residents and businesses: 1.0%
Non-residents working in the city: 0.5%

Tax Return Filing Dates: City of Portland Income Tax Returns are due on or before April 30th, or within four months after the end of your fiscal year accepted by the Internal Revenue Service.

Estimated Payment Due Dates: Quarterly payments are due on or before: April 30th, June 30th, September 30th, January 31st.

Remittance of Tax Due:
Make checks or money orders payable to:
City of Portland

Mail payments to:
City of Portland
Income Tax Office
259 Kent Street
Portland MI 48875

NOTE:  Residents are those that live within the city limits, whether they rent or own a home.  Non-residents are those that live outside the city limits, but work inside the City of Portland.  Part-year residents need to file a return for the portion of the year that they were a resident.

Businesses that must withhold Portland City Income Tax:

  • Every employer who does business in the City of Portland is required to withhold Portland income tax.  This applies even if you do not maintain a location in Portland.

  • Nonprofit organizations that are exempt from income tax, such as charitable, religious and governmental organizations, must withhold tax from compensation paid to their employees.

  • If you are located outside Portland and have employees who work in Portland, you must withhold Portland income tax for all employees working in Portland.

Withholding payments:  Quarterly payments are due on or before: April 30th, July 31st, October 31st, and January 31st.  Please submit payment with a P-941.

Employers that withhold the income tax need to file a PW-3 reconciliation by the last day in February, along with copies of their employee’s W-2s.