Montana State Taxes

Staff Reports
by Staff Reports

Individual income tax in Montana is imposed at the following rates/brackets:

  • 1% on taxable income of $2,600 or less
  • 2% on taxable income between $2,601 and $4,600
  • 3% on taxable income between $4,601 and $7,000
  • 4% on taxable income between $7,001 and $9,500
  • 5% on taxable income between $9,501 and $12,200
  • 6% on taxable income between $12,201 and $15,600
  • 6.9% on taxable income of $15,601 or more

Montana has no state sales/use tax.

The corporate tax is imposed at a rate of 6.75% for most corporations ― the rate is 7% for corporations filing under a “water’s-edge election” tax period. The minimum tax a corporation can pay is $50.

Montana State Tax Forms

Form 2 (Montana Individual Income Tax Return – Long Form)
Form 2M (Montana Individual Income Tax Return – Intermediate Form)
Form 2EZ (Montana Individual Income Tax Return – Short Form)

Montana State Tax Resources

Montana Department of Revenue: revenue.mt.gov

Find Montana state tax forms (current and previous years): revenue.mt.gov/formsandresources

Montana Department of Revenue “Electronic Filing and Payment for Individuals:” revenue.mt.gov/forindividuals/electronic-filing

Montana “e-file” (file online for free): revenue.mt.gov/forindividuals/electronic-filing/efile

Montana Department of Revenue “Electronic Services for Businesses:” revenue.mt.gov/forbusinesses/electronic_filing

Taxpayer Access Point (TAP) allows taxpayers to access and manage their accounts online: tap.dor.mt.gov

Contact the Montana Department of Revenue: revenue.mt.gov/contactDOR