State income tax · Montana
Montana income tax rates
Montana's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 5.65%
- Lowest rate
- 4.7%
- Brackets (single)
- 2
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 4.7% |
| $47,500 | 5.65% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 4.7% |
| $95,000 | 5.65% |
Notes
HB 337 (Ch. 227, L. 2025) widened the 4.7% bracket and cut the top rate to 5.65% for tax year 2026, then 5.4% with wider brackets for 2027. Net long-term capital gains have separate 3.0%/4.1% rates.
Sources
We read each source on the date shown and quote the line we relied on.
- MCA 15-30-2103 (Temporary) Rate of tax (Montana Code Annotated 2025) (external site)
(ii) on any Montana taxable income in excess of $47,500 or any part of that income, 5.65%;
- HB337: 2026-2027 Montana Individual Income Tax Changes (external site)
4.7% on taxable income* $0.00 to $95,000 $0.00 to $71,250 $0.00 to $47,500 5.65% on taxable income* over $95,000 over $71,250 over $47,500