Montana State Income Tax Guide (2026)
Montana collapsed seven progressive brackets into a clean two-bracket schedule per SB 399 of 2021, and HB 337 of the 2025 session cut the top rate to 5.65% for 2026 while widening the lower bracket sharply — the 4.7% rate now runs to $47,500 for single filers rather than $20,500. The state has no general sales tax, one of only five such states. The same 2021 reform also repealed Montana's own standard and itemized deductions and the federal income tax deduction, so Montana taxable income now starts straight from federal taxable income. Bozeman has been one of the fastest-growing US small cities post-2020. The hard part is housing appreciation that nobody anticipated.
Top State Rate
5.65%
$100k Take-Home
$74,891
/year (single)
State Tax on $100k
$4,289
single filer
Montana Income Tax Brackets (2026)
| Marginal Rate | Taxable Income (All filing statuses) |
|---|---|
| 4.7% | $0→$47,500 |
| 5.65% | $47,500→All taxable income above $47,500 |
Each rate applies only to income within that bracket. Your effective rate is the average across all brackets — noticeably lower than your top marginal rate.
Brackets reflect the most recently published schedules. Some states inflation-index thresholds annually — specific 2026 amounts may shift slightly. Verify with your state's Department of Revenue before filing.
Want exact numbers for your situation?
The dedicated Montana paycheck calculator lets you adjust salary, filing status (single, MFJ, HOH, MFS), 401(k) and HSA contributions, dependents for your exact 2026 take-home figure.
The 30-second version
- 1.Montana has 2 brackets: 4.7% up to $47,500 of taxable income for single filers ($95,000 , $71,250 ), 5.65% above. Most professionals pay 3.9%–4.7% effective on gross. SB 399 of 2021 collapsed the prior 7-bracket schedule; HB 337 of 2025 cut the top rate and widened the lower bracket for 2026, with a further cut to 5.4% scheduled for 2027.
- 2.0% general state sales tax — one of 5 no-sales-tax states (with AK, DE, NH, OR). Resort areas may add a local resort tax up to 4% (Big Sky 4%, Whitefish 3%).
- 3.Montana taxable income starts from FEDERAL TAXABLE INCOME. SB 399 repealed the state standard deduction, the state itemized deductions and the federal-tax deduction effective 2024, so the federal $16,100 / $32,200 is the only deduction in play — and nothing further is subtracted for federal tax paid.
- 4.Bozeman / Gallatin County was the fastest-growing US small metro 2020–2024. Outdoor industry HQ cluster (Patagonia, Simms Fishing, Mystery Ranch), Montana State University, plus growing tech presence. Housing roughly doubled 2019–2024.
- 5.Malmstrom AFB Great Falls — 341st Missile Wing operating Minuteman III ICBMs across central Montana, ~5,000 federal/military total. Sentinel ICBM modernization expanding contractor presence through 2030s.
- 6.Property tax 0.74% effective — moderate. No estate tax, no inheritance tax. Property Tax Rebate (LB 222 of 2023) provides one-time qualifying-homestead rebate.
- 7.Major employers: Patagonia (Bozeman office) + Simms Fishing + Mystery Ranch (Bozeman outdoor cluster), Bozeman Health, Montana State University Bozeman, University of Montana Missoula, Billings Clinic (~4,400, the largest healthcare system in MT/WY), Malmstrom AFB Great Falls (~5,000 federal/military), state government Helena, Glacier National Park (NPS), Yellowstone NPS adjacent, oil-and-gas Bakken in eastern Montana.
A quick hello before we start
Pull up a chair — or, if you're reading this on your phone in line at Western Cafe on East Main in Bozeman before a Saturday biscuits-and-gravy plate, a stool. We'll be quick.
Quick note up top: nothing here is personal tax, legal, or financial advice. Real numbers, honest opinions, the kind of explainer you'd want from a friend who happens to know Montana tax law and won't bill you $400/hour. Your situation has wrinkles only your CPA can iron out — treat this like a coffee at Wild Joe's in Bozeman or Black Coffee Roasting in Missoula, not your accountant's office on North Last Chance Gulch.
Last reviewed: August 2026 · Reviewed annually each January when new brackets publish
Why you can trust these numbers
Numbers reflect 2026 IRS federal brackets, caps, and the Montana Department of Revenue 2-bracket schedule per SB 399 of 2021 (effective tax year 2024). The calculator at the top of this page applies Montana's 4.7% / 5.65% brackets to federal taxable income, which since 2024 is exactly what Montana taxable income is. There is no Montana standard deduction and no federal-tax deduction to add on top — SB 399 repealed both — so the federal standard deduction ($16,100 single / $32,200 ) is the whole of the reduction. Reviewed each January when the Department of Revenue posts updates and any time the legislature passes something material. Spot something off? Tell us.
Sources: federal brackets + standard deduction from IRS Rev. Proc. 2025-32; state brackets verified against the Tax Foundation 2026 State Income Tax Rates compilation and the official Individual income tax rates and filing information (MT Department of Revenue).
The 2-bracket schedule, and the deductions Montana gave up to get it
Montana's tax history reflects a deliberate multi-year political consensus around simplification. SB 399 of 2021 collapsed the prior seven-bracket schedule (1% / 2% / 3% / 4% / 5% / 6% / 6.9%) into two brackets effective tax year 2024, and it paid for the simplification by repealing Montana's own standard deduction, its itemized deductions, and the long-standing federal income tax deduction — the state now simply starts from your federal taxable income. HB 337 of the 2025 session then cut the top rate from 5.9% to 5.65% for 2026 and widened the 4.7% bracket from a flat $20,500 for every filer to $47,500 single / $95,000 / $71,250 . A further cut to 5.4% is scheduled for 2027. The consensus around continued reduction is broadly bipartisan in a way that's unusual for state tax policy.
What a typical filer actually pays: take a $115,000 single mid-career engineer at Onx Maps in Bozeman. Montana taxable income is simply federal taxable income — $115,000 less the federal $16,100 standard deduction, or $98,900. Montana tax: 4.7% on the first $47,500 ($2,233) plus 5.65% on the remaining $51,400 ($2,904), for roughly $5,137. Effective state rate on gross: about 4.5%. The headline says 5.65%; the math says 4.5% at $115K, because the widened lower bracket now shelters the first $47,500 rather than the first $20,500.
The bracket widening matters far more than the deductions Montana gave up. Under the old $20,500 ceiling, essentially every professional salary sat in the top bracket from the second paycheck; at $47,500 a meaningful slice of income is now sheltered at 4.7%, and a $200K filer pays about $9,939 — roughly 5.0% of gross — against a 5.65% headline. Montana is genuinely among the cleanest tax-filing states now: taxable income comes straight off the federal return, there are two brackets, and no city or county imposes a local income tax. Bozeman, Missoula, Billings, Helena, Great Falls — pure state + federal + , full stop. The one wrinkle worth knowing is that long-term capital gains are taxed on their own 3.0% / 4.1% schedule, so an investment-heavy year does not follow the wage math above.
What you'll actually pay — three real-life scenarios
Three Montanans most readers can identify with. Find the one closest to you. If none match, the calculator at the top is for you.
Illustrative — single filer unless noted, full-year Montana residency, W-2 income, federal standard deduction applied. Montana taxable income equals federal taxable income since 2024; there is no state standard deduction and no federal-tax deduction to layer on. Resort tax in destination towns not in income-tax line. Ballparks, not invoices.
Scenario 1: Bozeman Health bedside RN in Bozeman, $76,000
| Federal income tax | ~$7,890 |
| Montana state income tax (~3.9% effective) | ~$2,933 |
| FICA (Social Security + Medicare) | ~$5,814 |
| Total taxes | ~$16,637 |
| Annual take-home | ~$59,363 |
| Effective combined rate | ~22.1% |
Bozeman Health is the largest healthcare employer in Gallatin County (~3,000 employees), running Bozeman Health Deaconess Hospital plus a regional clinic network. Bedside nursing comp tracks Mountain-West-average ($72K–$88K floor RN), with $4–$8/hour shift differentials adding 14%–18%. The combined Montana + federal + payroll bill works out to about $645 per biweekly paycheck. A 1-bedroom in downtown Bozeman or near MSU runs $1,500–$1,950; a 2BR in Belgrade or Four Corners runs $1,700–$2,200. Same nurse earning $76K in Salt Lake City pays roughly $3,400 in Utah tax (vs Montana's $3,800) — Utah saves about $400/year on income tax. Bozeman housing has caught up to Salt Lake City prices, narrowing the cost-of-living arbitrage that drove the post-2020 migration. The Bridger Range trail access from any Bozeman neighborhood remains the lifestyle premium that no peer Mountain West metro replicates at this scale.
Scenario 2: Patagonia / Onx Maps mid-career professional in Bozeman, $115,000
| Federal income tax | ~$16,470 |
| Montana state income tax (~4.5% effective) | ~$5,137 |
| FICA | ~$8,798 |
| Total taxes | ~$30,404 |
| Annual take-home | ~$84,596 |
| Effective combined rate | ~27.1% |
Bozeman's outdoor industry cluster anchors the white-collar economy: Patagonia (Bozeman office handling product development and customer service), Simms Fishing Products HQ (~200, fly-fishing wading gear), Mystery Ranch HQ (~150, military and outdoor packs, acquired by 5.11 Tactical in 2024), Onx Maps (digital mapping for outdoor recreation, ~400 employees), plus the broader Bozeman tech startup ecosystem (Schedulicity, Zoot Enterprises). Mid-career product manager / engineer comp at the larger employers runs $95K–$150K base plus equity / bonus. A 4-bedroom in north Bozeman or Belgrade runs $725K–$1.05M — substantially less than the $1.4M–$2.1M Bay Area equivalents but no longer dramatically cheaper than peer Mountain West metros. The Bridger Bowl / Big Sky ski adjacency, Yellowstone access, and the broader Madison / Gallatin / Yellowstone river trout fishing remain the genuine premium that the outdoor-industry workforce specifically self-selects for.
Scenario 3: Malmstrom AFB cleared cyber operations officer in Great Falls, $135,000
| Federal income tax | ~$21,134 |
| Montana state income tax (~4.6% effective) | ~$6,267 |
| FICA | ~$10,328 |
| Total taxes | ~$37,728 |
| Annual take-home | ~$97,272 |
| Effective combined rate | ~28.8% |
Malmstrom AFB hosts the 341st Missile Wing — one of three USAF Air Force Global Strike Command ICBM wings, operating Minuteman III missiles in 150 launch facilities spread across central Montana. About 3,400 active-duty plus 1,500 federal civilians and contractors. TS clearance is the entry exam for most missile-operations and cyber career tracks. Cleared GS-13 cyber civilian comp runs $115K–$155K with Montana locality (modest); contractor side (Lockheed Martin, Northrop Grumman supporting Sentinel ICBM modernization) pays $130K–$180K for senior cleared roles. A 4-bedroom in Great Falls runs $325K–$475K — substantially less than NoVa, Colorado Springs, or any other Air Force Global Strike Command base location. Combined with Montana's 4.6% effective rate at that comp (vs Maryland's ~5.5% or Colorado's 4.4% with TABOR refund), the Malmstrom cleared cluster offers roughly $20K–$35K/year more take-home than equivalent comp at NoVa-based contractors after housing and taxes. The Sentinel ICBM modernization program is bringing additional Lockheed and Northrop contractor positions through the 2030s.
Property tax + the Bozeman housing reality — the actual Montana costs
If you ask a Montanan about their tax bill, they'll talk about property tax — not income tax. Montana's effective property tax rate averages 0.74% — moderate by national standards. A $500,000 home in Bozeman pays roughly $3,700/year. A $400,000 home in Missoula pays roughly $2,950. A $325,000 home in Great Falls pays roughly $2,400. Big Sky resort housing on $2.2M+ properties pays $16,000–$22,000/year. Property tax is moderate; what hurts is the run-up in property values that nobody anticipated.
Bozeman housing math is the headline story. Median Bozeman home price was roughly $425,000 in early 2020. By peak 2022 it was $925,000. Post-2023 correction brought it back to $725K–$875K by 2026. Net: 70%–105% appreciation over six years. The migration-driven boom that made Bozeman the fastest-growing US small metro 2020–2023 has cooled but not reversed; supply remains tight and the affordability arbitrage that drove California migration in 2020–2022 has narrowed considerably. New buyers should run the math against Salt Lake City, Idaho Falls, and Spokane before assuming Bozeman is dramatically cheaper than peer Mountain West metros.
The Property Tax Assistance Program (PTAP) reduces qualifying low-income / disabled / disabled-veteran property tax bills, with multiple program tiers. Montana's Property Tax Rebate (LB 222 of 2023) provides a one-time $500–$675 rebate per qualifying homestead — verify current year eligibility on the Montana DOR site. The local resort tax in destination towns (Big Sky 4%, Whitefish 3%, West Yellowstone 3%, Red Lodge 3%) effectively functions as a sales tax on visitors and residents in those specific jurisdictions. Outside resort towns, Montana's no-sales-tax structure holds in full.
The "should I move to Wyoming or Idaho?" math — actually run
Montana's regional comparison is mostly with Wyoming, Idaho, and North Dakota. Skip the older "Montana is uniquely cheap" framing (post-2020 migration narrowed that gap) and the "Montana is just like every other Mountain West state" framing. Run it for your specific situation:
- Income tax vs Wyoming: Wyoming has 0% state income tax. At $100K, Wyoming saves about $4,289/year vs Montana. At $200K, about $9,939. Substantial across the board for earners. Wyoming property tax (0.55%) is also lower than Montana's (0.74%); Wyoming sales tax (6%) higher than Montana's 0%, partially offsetting.
- Income tax vs Idaho: Idaho is a 5.3% flat state; Montana runs 4.7% / 5.65%. HB 337 widened Montana's lower bracket and narrowed the gap sharply, but at $100K Idaho still comes out about $97/year cheaper ($4,192 vs $4,289) once Idaho's indexed zero-rate band on the first $4,811 is applied. Comparable enough that no one should pick on income tax alone. Idaho property tax (0.69%) modestly lower than Montana (0.74%). Idaho sales tax 6% vs Montana 0% — Montana wins on consumption.
- Income tax vs North Dakota: North Dakota 1.95% top is the lowest progressive top in the country. At $100K, ND saves about $4,000/year vs Montana. ND property tax (1.00%) higher than Montana (0.74%). ND sales tax 5% vs Montana 0%. Net combined burden: ND favorable for high earners, Montana favorable for moderate-income filers who care about the consumption-tax line.
- Sales tax: Montana 0% statewide is one of the more durable filer benefits. Big purchases (vehicles, electronics, appliances, building materials) consistently happen on the Montana side for cross-border residents. Wyoming residents driving to Billings for a $50K vehicle save $3,000 of WY sales tax; Idaho residents driving to Missoula save similarly.
- What you give up by leaving Montana: the 0% sales tax, the Bozeman outdoor-industry cluster (Patagonia, Simms, Mystery Ranch, Onx Maps don't have peer-density anywhere outside Boulder), Glacier National Park and Yellowstone NPS adjacency, plus the Big Sky / Whitefish / Red Lodge ski-resort culture. For Malmstrom AFB cleared workers, the federal-cleared cluster doesn't transfer easily to peer Mountain West states.
Quick guide: $80K Bozeman Health nurse — Montana and Idaho close on combined burden; Wyoming saves modestly on income tax but property values are dramatically lower in Cheyenne / Casper / Rock Springs (rural lifestyle trade). $115K Patagonia / Onx Maps professional — outdoor-industry cluster is irreplaceable; Montana wins clearly on cluster density and 0% sales tax. $135K Malmstrom AFB cleared civilian — Montana wins clearly on cleared-cluster + housing arbitrage vs peer Air Force Global Strike Command bases. HNW retirees with paid-off Bozeman home — Montana favorable on combined property + no estate tax + no sales tax; Wyoming slightly better but rural lifestyle is genuinely different.
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Things financially comfortable Montanans actually do
If you earn $80K+ and you're not doing most of these, you're leaving real money on the table. None of this is exotic. Most of it requires 30 minutes of setup once a year and discipline the rest of the year.
- Max your — $24,500 in 2026 (catch-up $8,000 at 50+, super catch-up $11,250 at 60–63). Montana conforms to federal pre-tax; every $1,000 deferred saves about $279 in combined tax. Bozeman Health, MSU, Billings Clinic, and most Montana employers offer 4%–6% match — capture it.
- Do NOT let your software claim a Montana federal-tax deduction or a Montana standard deduction — SB 399 repealed both effective 2024, and a return still carrying them is running a pre-2024 form. Montana taxable income should equal the federal taxable income on your 1040, full stop. If you have large long-term capital gains, check that they landed on Montana's separate 3.0% / 4.1% schedule instead of the ordinary brackets.
- — verify your employer plan permits after-tax contributions to the §415(c) cap of $72,000 in 2026 with in-plan Roth conversion. For senior employees maxing standard pre-tax + match, after-tax space typically runs $30K+/year. Patagonia, Onx Maps, and the larger Bozeman / Billings employers offer this; smaller Montana employers' plans frequently don't.
- Achieve Montana 529 — Montana residents claim a deduction up to $3,000 single / $6,000 contributed annually. At Montana's 5.65% top rate, every $1,000 deducted saves about $57, so the full $6,000 MFJ deduction is worth roughly $339.
- Property Tax Rebate (LB 222 of 2023) — verify current year eligibility on the Montana DOR site. One-time $500–$675 per qualifying homestead. Simple application, frequently missed.
- Property Tax Assistance Program (PTAP) for low-income / disabled / disabled-veteran homeowners — apply with county assessor. Multiple program tiers; eligibility income-tested.
- Max your if eligible — $4,400 single / $8,750 family. Triple-tax-advantaged. Montana conforms to federal pre-tax on the state line.
Real questions people actually ask
Q: I'm thinking about moving from California to Bozeman for the lifestyle. Is the math still working?
Less dramatically than in 2020–2022, but yes for many filers. California at $200K runs about 7.3% of gross in state tax ($14,508); Montana runs about 5.0% ($9,939). Income tax delta: roughly $4,600/year saved. Bozeman housing has appreciated dramatically (median ~doubled 2019–2024), narrowing the housing-cost arbitrage — a 4-bedroom in north Bozeman or Belgrade runs $725K–$1.05M vs $1.5M–$2.4M in Bay Area suburbs. The arbitrage is real but narrower than 2020 migration narrative suggests; for migrants from Inland Empire or Sacramento (where housing is closer to Bozeman's), the gap is smaller and worth running carefully.
Q: Didn't Montana let you deduct your federal tax? Is that gone?
It is gone — repealed by SB 399 of 2021, effective tax year 2024, along with Montana's own standard and itemized deductions. It was worth $295/year to a $135K single filer and $590 to a $250K couple, so its loss is real but small, and the 2026 bracket widening under HB 337 more than covers it for most filers: raising the 4.7% ceiling from $20,500 to $47,500 shelters another $27,000 of income at the lower rate, worth about $257/year on its own, and the top rate fell 0.25 points on top of that. Montana's 0% sales tax remains a far larger filer benefit than the old federal-tax deduction ever was.
Q: How does the Malmstrom Sentinel ICBM modernization affect the local economy?
Substantially. The Sentinel program (replacing Minuteman III through the 2030s) is one of the largest DoD modernization investments of the decade. Lockheed Martin, Northrop Grumman, and supporting contractors are expanding their Great Falls presence to support construction and operational integration of the new system. Cleared engineering and program-management positions are growing 15%–25% over 2024 baseline; the contractor cluster around Malmstrom is the most active federal-cleared growth corridor in Montana. Great Falls housing has appreciated as a result but remains substantially cheaper than peer Air Force Global Strike Command base communities (Minot ND, Cheyenne WY, Cavalier ND).
Q: Does Montana tax Social Security or pensions?
Montana taxed Social Security at the federal-conforming level until SB 121 of 2021 changed the structure. As of tax year 2024, Montana exempts Social Security partially based on : full exemption below ~$25K single / $32K ; phase-out above. Pensions, distributions, and IRA withdrawals are taxed at standard Montana rates with no special retirement-income exemption. Combined with property tax 0.74% effective, no estate tax, and 0% sales tax, Montana's retirement math is favorable for paid-off-mortgage retirees with moderate AGI — better than most Mountain West peers on the consumption-tax line.
Q: Is the 5.65% rate going to keep dropping?
Yes, and the next step is already law. HB 337 of the 2025 session set 5.65% for 2026 and 5.4% for tax year 2027, with the 4.7% bracket widening again in 2027 to $65,000 single / $130,000 / $97,500 . It also raised the Montana earned income tax credit to 20% of the federal credit beginning in 2026. Plan around 5.65% for this year and 5.4% next; treat anything beyond that as upside.
Our honest opinion (which is just an opinion)
Montana is genuinely competitive for working professionals in the Bozeman outdoor-industry cluster (Patagonia, Simms, Mystery Ranch, Onx Maps), Bozeman Health and Billings Clinic healthcare workers, MSU and University of Montana faculty/staff, Malmstrom AFB cleared aerospace and missile-operations workers, and lifestyle prioritizers willing to trade urban density for Yellowstone and Glacier access. The 2-bracket schedule is moderate and getting cheaper, the 0% sales tax structure is durable, and the Bozeman tech-and-outdoor cluster punches above what most readers expect from a metro of ~120,000. The hard parts are Bozeman housing appreciation that's narrowed the affordability arbitrage, the genuinely thin career mobility outside Bozeman / Billings / Missoula / Helena / Great Falls, and increasing wildfire risk affecting insurance long-term.
The case for Montana:
- +0% general state sales tax — significant for big-ticket purchases and cross-border shopping
- +Taxable income comes straight off the federal return — no state standard deduction to track, no Montana-specific add-backs, one of the simplest returns in the country
- +2-bracket schedule — top rate down to 5.65% for 2026 and 5.4% legislated for 2027
- +Bozeman outdoor-industry cluster (Patagonia, Simms, Mystery Ranch, Onx Maps) — peer-density unusual outside Boulder
- +Malmstrom AFB cleared aerospace + Sentinel ICBM modernization growth corridor
- +No estate tax, no inheritance tax
- +Yellowstone + Glacier NPS access; Bridger Bowl / Big Sky / Whitefish ski-resort culture
The case against:
- −Bozeman housing roughly doubled 2019–2024 — affordability arbitrage that drove migration has narrowed
- −No state standard deduction and no federal-tax deduction since 2024 — the federal deduction is all you get
- −5.65% top rate above neighbors WY (0%) and ND (2.5% top), though Montana now edges out ID (5.3% flat) at $100K
- −High-comp white-collar career mobility limited outside Bozeman, Billings, Missoula, Helena, Great Falls
- −Resort tax in destination towns (Big Sky 4%, Whitefish 3%) layers on consumption
- −Wildfire risk increasingly affecting insurance markets — long-term residential consideration
- −Cold winters and rural medical infrastructure gaps outside Billings + Bozeman + Missoula
Honest take: Montana is genuinely strong for outdoor-industry professionals in Bozeman, MSU and University of Montana academics, Bozeman Health and Billings Clinic healthcare workers, Malmstrom AFB cleared aerospace and Sentinel modernization contractors, family-stage filers who value Yellowstone and Glacier adjacency, and retirees with paid-off housing valuing the no-sales-tax + no-estate-tax + moderate-property-tax structure. Less compelling for high earners targeting big-tech or major-finance comp not available in Bozeman or Missoula at scale, and a real consideration for recent California migrants who underestimated how quickly Bozeman housing would catch up.
What now
Run your numbers in the calculator at the top of this page. Montana's calc engine applies the 4.7% / 5.65% brackets to federal taxable income, which is what Montana taxable income has been since 2024. Most professionals see a 3.4%–5.0% effective state rate at typical comp ($60K–$200K).
Make sure your preparer (or your software) is NOT still claiming a Montana federal-tax deduction or a Montana standard deduction — SB 399 repealed both effective 2024. Montana taxable income should match the taxable income on your federal return.
Max your and capture the Achieve Montana 529 deduction if you have kids. At Montana's 5.65% plus 22%–24% federal, every $1,000 pre-tax saves about $277. If you're at Patagonia / Onx Maps / a larger Bozeman or Billings employer with after-tax 401(k) provisions, the is the highest-leverage move available — verify your plan permits in-plan Roth conversion. If you own a home, verify the Property Tax Rebate (LB 222 of 2023) eligibility annually on the Montana DOR site.
Sources & further reading
- →Montana Department of Revenue — HB 337: 2026-2027 individual income tax changes
- →Montana Department of Revenue — tax simplification resource hub (SB 399, effective tax year 2024)
- →SB 399 of 2021 — 2-bracket schedule and repeal of the state standard, itemized and federal-tax deductions
- →LB 222 of 2023 — Property Tax Rebate program
- →Achieve Montana 529 plan
- →Tax Foundation — 2026 State Income Tax Rates
- →IRS Rev. Proc. 2025-32 — federal brackets and standard deduction for 2026
A few honest notes
- Not personal tax, legal, or financial advice. Verify with a licensed CPA, EA, or tax attorney before making decisions that depend on these numbers.
- Tax law changes. This guide reflects 2026 IRS schedules and current Montana Department of Revenue rules per SB 399 of 2021 (2-bracket schedule effective tax year 2024) and HB 337 of 2025 (top rate 5.65% for 2026, 5.4% for 2027) and LB 222 of 2023 (Property Tax Rebate).
- Montana repealed its standard deduction, its itemized deductions and the federal-tax deduction effective 2024 (SB 399 of 2021). If a return still shows any of them, it is on a pre-2024 form.
- Property tax estimates vary by county. Gallatin (Bozeman), Yellowstone (Billings), Missoula, and Lewis & Clark (Helena) county rates differ.
- Resort tax in destination towns (Big Sky 4%, Whitefish 3%, West Yellowstone 3%, Red Lodge 3%) effectively functions as a sales tax in those jurisdictions.
- Wildfire risk affects homeowner insurance markets increasingly; verify coverage by name in your policy.
- Scenario numbers are illustrative — they don't include every credit, deduction, or wrinkle that might apply to your specific filing situation.
- Reading this page does not create a client relationship between you and ProSalaryTax.
Based on 2026 IRS schedules, the HB 337 rate schedule (5.65% top for 2026), the post-SB 399 base, and current Montana Department of Revenue guidance.
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