Income Tax Office

How To Pay Income Tax

• Pay Online Using the Employer Withholding Tool and Individual Payment Portal 
• Mail in a check or money order payable to the City of Portland to
  Income Tax Office
  259 Kent Street
  Portland, MI 48875 
• Pay by Credit Card, Check or Cash at City Hall
  • A 3% convenience fee will be charged for all credit card payments.

Tax Return Filing Dates

• 2022 tax returns are due May 1, 2023.

City Tax Rates

• The rate for city residents and businesses is 1%
• The rate for non-residents working in the city is 0.5%

Estimated Payment Due Dates

Quarterly payments are due on or before

• April 30th
• June 30th
• September 30th
• January 31st

Residents / Non-Residents

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. 

View our City Limits Street Guide (PDF) to find out if you live inside of the city limits.

Businesses

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.

Employer 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.