Montana Standard Deduction
The Montana standard deduction is a flat amount you can subtract from your gross income before Montana income tax is calculated, instead of itemising individual deductions. This page shows the Montana standard deduction for tax year 2025 by filing status, sourced directly from the Montana Department of Revenue, and calculates your Montana taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Montana itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Montana provides. Use this alongside the Montana income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Montana standard deduction for 2025 is $5,600.00 (single) and $11,200.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $54,400.00 of Montana taxable income.
Montana standard deduction by filing status (2025)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $5,600.00 | Montana Department of Revenue |
| Married filing jointly | $11,200.00 | Montana Department of Revenue |
| Head of household | $11,200.00 | Montana Department of Revenue |
| Married filing separately | $5,600.00 | Montana Department of Revenue |
Montana's standard deduction equals 20% of gross income up to an annually adjusted maximum. Approximate 2024 maximums are $5,600 for single and married filing separately filers, and $11,200 for married filing jointly and head of household filers. These maximums are adjusted annually by the Montana Department of Revenue. Confirm current-year maximums at mtrevenue.gov before filing.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Montana standard deduction: frequently asked questions
What is the Montana standard deduction for 2025?
For tax year 2025, the Montana standard deduction is $5,600.00 for single filers and $11,200.00 for married couples filing jointly, as published by the Montana Department of Revenue. It is subtracted from your gross income to give your Montana taxable income.
How does the Montana standard deduction affect my tax?
The standard deduction lowers your Montana taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $5,600.00 standard deduction has $54,400.00 of Montana taxable income before any other adjustments.
Should I take the Montana standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Montana exceed the standard deduction of $5,600.00 (single) or $11,200.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Montana Department of Revenue.
What is Montana's state income tax rate for 2025?
Montana's flat income tax rate is 4.9% for tax year 2025. This rate was established by Montana SB 399 (2023) and took effect January 1, 2024, replacing a graduated rate structure that previously topped out at 6.75%. The rate is codified at MCA §15-30-2103.
How does Montana's standard deduction work?
Montana allows a standard deduction equal to 20% of your gross income, up to an annually adjusted maximum. For 2024, the approximate maximums are $5,600 for single and married filing separately filers, and $11,200 for married filing jointly and head of household filers. Because these maximums are inflation-adjusted each year, confirm the current amounts with the Montana Department of Revenue at mtrevenue.gov.
When did Montana switch to a flat income tax?
Montana adopted a flat income tax rate of 4.9% effective January 1, 2024, under SB 399 passed by the 2023 Montana Legislature. Before that change, Montana used a graduated rate structure with multiple brackets and a top marginal rate of 6.75%.
Does Montana allow federal tax deductions on state returns?
Montana previously allowed a deduction for federal income taxes paid, which was a notable feature of the Montana return. As part of the 2023 tax reform (SB 399), this deduction was eliminated effective January 1, 2024, coinciding with the shift to the flat rate. Check the Montana Department of Revenue for current deduction rules.
Official sources
- Montana standard deduction (tax year 2025): Montana Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.