Montana income tax rates for 2026
Two brackets: 4.7%, and 5.65% on taxable income over $47,500 ($95,000 for joint filers, $71,250 for heads of household). The calculation starts from federal taxable income with Montana adjustments. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 4.7% | $0 – $47,500 |
| 5.65% | Over $47,500 |
| Rate | Taxable income |
|---|---|
| 4.7% | $0 – $95,000 |
| 5.65% | Over $95,000 |
| Rate | Taxable income |
|---|---|
| 4.7% | $0 – $71,250 |
| 5.65% | Over $71,250 |
Married people filing separately use the single brackets.
Deductions, exemptions and credits
Before the rates apply, Montana allows the federal standard deduction of $16,100 (single) or $32,200 (married filing jointly). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Montana
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $16,100 (federal standard deduction) = $58,900.00
Brackets: 4.7% × $47,500.00 + 5.65% × $11,400.00 = $2,876.60
Montana income tax = $2,876.60 — an effective rate of 3.84% and a marginal rate of 5.65%.
Montana income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $653 | 2.18% | $0 | 0% |
| $50,000 | $1,593 | 3.19% | $837 | 1.67% |
| $75,000 | $2,877 | 3.84% | $2,012 | 2.68% |
| $100,000 | $4,289 | 4.29% | $3,187 | 3.19% |
| $150,000 | $7,114 | 4.74% | $5,753 | 3.84% |
| $250,000 | $12,764 | 5.11% | $11,403 | 4.56% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Montana compared with nearby states
At $75,000 (single), Montana ranks 19 of 51 for state income tax, where 1 is the highest. Wyoming and South Dakota do not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Montana | $2,877 | 3.84% | 5.65% |
| Idaho | $2,867 | 3.82% | 5.3% |
| Wyoming | $0 | 0% | none |
| South Dakota | $0 | 0% | none |
| North Dakota | $182 | 0.24% | 2.5% |
Frequently asked questions
What is the Montana income tax rate for 2026?
Two brackets: 4.7%, and 5.65% on taxable income over $47,500 ($95,000 for joint filers, $71,250 for heads of household). A single filer with $75,000 of income is in the 5.65% bracket but pays an effective 3.84%, because lower slices of income are taxed at lower rates.
How much Montana income tax do I pay on $75,000?
About $2,877 for a single filer — 3.84% of income — after $16,100 of federal standard deduction. A married couple with $150,000 owes about $5,753.
What deductions does Montana allow?
Montana allows the federal standard deduction of $16,100 (single) or $32,200 (married filing jointly). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Montana's income tax higher than its neighbors'?
At $75,000 (single), Montana ranks 19 of 51 for state income tax, where 1 is the highest. Among nearby states, Wyoming is lowest at $0 and Montana is highest at $2,877.
Estimates only — not tax advice. Montana figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026); MCA 15-30-2103 (rates through Dec. 31, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.