Jurisdiction detail
Montana tax guide
A seeded subnational profile for Montana, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Montana Department of Revenue
Overview
Montana has no general sales tax. Resort towns may impose limited selective taxes on lodging and certain other services.
Individual income tax
Montana's individual income tax tops at 5.9 percent with scheduled reductions.
Type: progressive
Business tax
Montana corporate income tax at 6.75 percent.
Reference rate: 6.75%
Sales or indirect tax
Montana has no general sales tax.
Base rate: 0%
Selective sales taxes apply to lodging, rental cars, and some other categories.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit Montana Department of RevenuePrimary sources
- Montana Department of RevenueVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.