Montana state income tax rates and calculator
Montana streamlined its tax rates in recent years, consolidating down to just two income tax brackets — a major change from 2023, when there were seven income tax brackets.
Montana personal income tax rates for 2024
Montana state tax rates are divided into two income brackets for income earned in 2024 and reported on tax returns filed in 2025. The top tax rate is 5.9 percent.
Montana’s tax system is graduated, or progressive, like the federal tax system. In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.
For example, a single filer in Montana with $25,000 in taxable income in 2024 will pay a 4.7 percent tax rate on their first $20,500 of income, and then a 5.9 percent tax rate on their income from $20,500 to $25,000. Read more about marginal vs. effective tax rates.
| Montana income tax rates for 2024 | |||
| Tax rate | Single, married filing separately | Married filing jointly | Head of household |
| 1% | $0 to $20,500 | $0 to $41,000 | $0 to $30,750 |
| 2% | $20,500+ | $41,000+ | $30,750+ |
Source: Montana Department of Revenue
Who has to file Montana state taxes?
In general, Montana requires everyone who earned income in the state to file state taxes. This includes residents, part-year residents and nonresidents who received a source of Montana income.
Montana tax returns are due April 15 or the next business day if that date falls on a weekend or holiday. The Free File Alliance offers free tax filing to some Montana residents.
Is there a personal exemption or standard deduction in Montana?
Another change for the 2024 tax year is that Montana has phased out personal exemptions and instead offers a state standard deduction that matches the federal standard deduction, which is represented in the chart below.
Many exemptions and deductions that were previously available to Montana taxpayers have been repealed, so it may be smart to check out the Montana tax simplification resource hub before filing your taxes this year.
Montana standard deduction amounts for 2024
| Filing status | Standard deduction |
|---|---|
| Single | $14,600 |
| Head of household | $21,900 |
| Married filing jointly | $29,200 |
| Married filing separately | $14,600 |
Source: Montana Department of Revenue
Montana sales tax rate
Montana has no sales tax at either the state or local levels.
It does, however, allow for resort and local option taxes as a funding source for some communities. The idea behind resort taxes is to allow places with high numbers of visitors, but relatively few residents, to finance local infrastructure costs without overburdening local citizens.
Montana also has a “bed tax” of 4 percent on overnight lodging that supports the state’s tourism promotion efforts and also contributes funds to state parks, historic sites and other important programs.
Other things to know about Montana taxes
- Montana property tax rates are based on valuations by the Montana Department of Revenue. Property taxes are also assessed on farm machinery, heavy equipment, commercial automobiles and business equipment. The effective (average) property tax rate is 0.69 percent, according to the Tax Foundation.
- Montana does not have an estate or inheritance tax.
- The corporate tax rate in Montana is 6.75 percent.
- The gasoline tax is 33.75 cents per gallon.
- The cigarette tax is $1.70 per pack.