Montana Tax Brackets 2025
Montana state income tax rates for tax year 2025 — 2 progressive brackets from 4.7% to 5.9%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
4.7%–5.9%
Brackets
2
Montana state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,697 | 5.39% | $2,444 | 4.89% |
| $75,000 | $4,172 | 5.56% | $3,919 | 5.22% |
| $100,000 | $5,647 | 5.65% | $5,394 | 5.39% |
| $150,000 | $8,597 | 5.73% | $8,344 | 5.56% |
| $250,000 | $14,497 | 5.80% | $14,244 | 5.70% |
| $500,000 | $29,247 | 5.85% | $28,994 | 5.80% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $21,100 | 4.7% |
| Over $21,100 | 5.9% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $42,200 | 4.7% |
| Over $42,200 | 5.9% |
How Montana tax is calculated on $75,000 (2025, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $21,100 | 4.7% | $992 |
| $21,100 – $75,000 | 5.9% | $3,180 |
| Total Montana tax | 5.56% eff. | $4,172 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Montana's rates
Montana has just two income tax brackets, not the seven it used before SB 399 consolidated the schedule effective tax year 2024. For 2025 the rates are 4.7% on taxable income up to $21,100 (single) / $42,200 (married filing jointly) and 5.9% above that. HB 337, passed in the 2025 session, cuts the top rate to 5.65% for 2026 and widens the lower bracket to $47,500 (single) / $71,250 (head of household) / $95,000 (joint), with a further cut to 5.4% scheduled for 2027.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2025 liability.
Compare every state at the state tax brackets hub, or calculate your Montana income tax.
Planning note
Where Montana's top rate starts moved sharply in one year — $21,100 of taxable income for a single filer in 2025 against $47,500 in 2026 — so a bonus or a Roth conversion straddling the two years lands in different brackets. Montana has no general sales tax at the state level, though some resort communities impose a local one.
View 2026 Montana tax brackets for the latest rates.
Frequently asked questions
What are the Montana tax brackets for 2025?
Montana has 2 progressive brackets for 2025, ranging from 4.7% on the lowest bracket up to 5.9% on income above $21,100 (single filer). See the full table above for every rate and threshold.
What is the top Montana income tax rate in 2025?
5.9%, applied to taxable income above $21,100 for single filers ($42,200 for married filing jointly).
How much Montana state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $5,647 in Montana state income tax for 2025 — an effective rate of 5.65%. Married filing jointly with the same income owes $5,394 (5.39% effective). Federal tax is separate.
Are Montana 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Montana bracket thresholds in effect for tax year 2025.
Explore more Montana tax info
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