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Taxes In Montana

Montana Tax Rates, Collections, and Burdens

How does Montana’s tax code compare? Montana has a graduated individual income tax, with rates ranging from 1.00 percent to 6.75 percent. Montana has a 6.75 percent corporate income tax rate. Montana does not have a state sales tax and does not levy local sales taxes. Montana’s tax system ranks 5th overall on our 2023 State Business Tax Climate Index.

Each state’s tax code is a multifaceted system with many moving parts, and Montana is no exception. The first step towards understanding Montana’s tax code is knowing the basics. How does Montana collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures: How Does Your State Compare?

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Tax Data by State

Get facts about taxes in your state and around the U.S.

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State Tax Data

Individual Taxes

Top Individual Income Tax Rate
6.75%See Full Study
State Local Individual Income Tax Collections per Capita
$1711Rank: 15
State and Local Tax Burden
10.1%Rank: 30See Full Study

Business Taxes

Top Corporate Income Tax Rate
6.75%See Full Study
State Business Tax Climate Index Ranking
5See Full Study

Sales Taxes

State Sales Tax Rate
Does Not Have State Sales Tax RateRank: See Full Study
State Gasoline Tax Rate (cents per gallon)
33.25¢Rank: 21
State Cigarette Tax Rate (dollars per 20-pack)
$1.70Rank: 26

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
0.74%Rank: 34
State and Local Property Tax Collections Per Capita
$1806Rank: 18

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