Montana
By the Numbers

Montana Below is a snapshot of key features of Montana's tax system. (Scroll Down)
Personal Income Tax Features (2015)
  • Range of Tax Rates: 1% - 6.9%
  • Standard Deduction: $1,940-$4,370 ($3,880-$8,740 for Married Couples)
  • Personal Exemption: $2,330 (2014)
  • Dependent Exemption: $2,330 (2014)
  • Earned Income Tax Credit (EITC): None
  • Notable capital gains preference
Corporate Income Tax Features (2015)
  • Range of Tax Rates: 6.75%
  • Income Level at Which Top Rate Applies: All
  • Combined Reporting: Yes
  • Apportionment Factor (Payroll): 33%
  • Apportionment Factor (Property): 33%
  • Apportionment Factor (Sales): 33%
Sales Tax Features (2015)
  • State Sales Tax Rate: N/A
  • Average Local Sales Tax Rate: N/A
  • Average Combined State & Local Sales Tax Rate: N/A
  • State Sales Tax Treatment of Groceries: N/A
  • Local Sales Tax Treatment of Groceries: N/A
  • Number of Services Taxed: 18 out of 168 surveyed (2007)
  • Streamlined Sales Tax Membership: No
  • Taxes consumption of industrial and residential utility use
Property Tax Features (2015)
  • Property tax rate is reduced for low-income homeowners.
  • Utilizes split roll system.
Other Tax & Revenue Features (2015)
  • Gasoline Tax Rate (per gallon): $0.278
  • Diesel Tax Rate (per gallon): $0.286
  • Cigarette Tax Rate (per pack): $1.70
  • Estate or Inheritance Tax: No
  • Net Lottery Sales Per Capita: $45 (2010)
Tax Policy Oversight
  • Tax Expenditure Report: Yes
  • Tax Incidence Analysis Capability: Personal income tax only

Last Updated January 13, 2015

Sources & Glossary