Montana Income Tax Calculator
Figure basis: Official Montana Department of RevenueMontana income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Montana state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Montana state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Montana Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Montana uses graduated income tax brackets. A single filer earning $60,000 owes $2,938.75 in state income tax, an effective rate of 4.90% and a marginal rate of 5.65%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How Montana income tax works
For tax year 2026, Montana taxes ordinary income under a two-rate graduated structure enacted by HB 337 (2025): 4.7% up to $47,500 and 5.65% above for single and married-filing-separately filers; 4.7% up to $95,000 and 5.65% above for married filing jointly and surviving spouses; and 4.7% up to $71,250 and 5.65% above for heads of household. HB 337 widened the lower bracket and cut the top rate from the 5.9% in effect for tax years 2024 and 2025. Long-term capital gains are taxed separately at 3.0% and 4.1%. Montana taxable income starts from federal taxable income; there is no separate Montana standard deduction or personal exemption (2024 simplification, SB 399). Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
Montana income tax brackets (2026)
The table below shows the Montana graduated income tax brackets for single filers, as published by the Montana Department of Revenue and verified Jul 16, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $47,499.00 | 4.7% | Montana Department of Revenue |
| Over $47,500.00 | 5.65% | Montana Department of Revenue |
Why Montana's two rates hide a bigger change to the tax base
The headline for Montana in tax year 2026 is a two-rate schedule: 4.7% on the lower band and 5.65% above it, with the break point at $47,500 for single filers, $95,000 for married couples filing jointly, and $71,250 for heads of household. HB 337 (2025) both widened that lower band and cut the top rate from the 5.9% that applied in 2024 and 2025, so most wage earners will see a modest reduction.
The rates, though, are not the most consequential change. Under the 2024 simplification (SB 399), Montana now starts from your federal taxable income rather than rebuilding a separate state calculation. That means the federal standard deduction you already claimed flows straight through, and Montana no longer offers its own standard deduction or personal and dependent exemptions. Taxpayers who remember itemizing separately for Montana should not expect that step anymore.
One detail is worth flagging: long-term capital gains are taxed on their own preferential schedule of 3.0% and 4.1%, not at the ordinary 4.7% and 5.65%. Filers with significant investment income can therefore owe a very different effective rate than a wage-only estimate suggests. Residents age 65 and over also get a separate subtraction from federal taxable income, indexed each year ($5,660 for 2025), so this calculator's wage-based figure is a floor for many older households rather than a final answer.
Montana income tax: frequently asked questions
How much is the Montana income tax on a $60,000 salary?
A single filer earning $60,000 a year in Montana has a taxable income of $60,000.00 after the standard deduction. The computed state income tax is $2,938.75, an effective rate of 4.90%. Enter your own income above for an exact figure.
What is the Montana state income tax rate?
Montana has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 5.65%.
What filing statuses does Montana income tax apply to?
Montana income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What is Montana's state income tax rate for 2026?
For tax year 2026, Montana uses a two-rate graduated tax under HB 337 (2025). Single and married-filing-separately filers pay 4.7% on taxable income up to $47,500 and 5.65% above. Married filing jointly and surviving spouses pay 4.7% up to $95,000 and 5.65% above. Heads of household pay 4.7% up to $71,250 and 5.65% above.
Does Montana have a standard deduction?
No. Montana no longer has its own standard deduction. Since the 2024 tax simplification, Montana taxable income begins with your federal taxable income, so the federal standard deduction you claim already reduces your Montana tax base. Montana also no longer has personal or dependent exemptions. A separate subtraction applies for taxpayers age 65 and over.
Is Montana a flat-tax or graduated-tax state?
Montana is a graduated (two-rate) state for 2026. Earlier reporting of a single flat rate was inaccurate. Montana taxed ordinary income at 4.7% and 5.9% for tax years 2024 and 2025; HB 337 (2025) lowered the top rate to 5.65% and widened the lower bracket for tax years 2026 and 2027.
How is Montana taxable income calculated?
Under the 2024 tax simplification (SB 399), Montana taxable income starts from your federal taxable income (excluding the federal qualified business income deduction), with a limited set of Montana additions and subtractions. Because it builds on the federal figure, most items no longer need to be recalculated for Montana.
Official sources
- Montana income tax rates (tax year 2026): Montana Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.