Montana income tax rate 2026
OfficialMontana rates, brackets and the tax on common salaries.
- Rate
- 4.7% to 5.65%
- Tax on $75,000
- $2,877
- 3.8% effective
- Tax on $100,000
- $4,289
- 4.3% effective
- Rank among taxing states
- #19 of 42
- by tax taken on $75,000, 1 takes the most
What is the Montana income tax rate in 2026?
Montana taxes wages at 4.7% to 5.65% in 2026. On a $75,000 salary, Montana income tax is $2,877, an effective rate of 3.84%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Montana income tax brackets for 2026
Montana has 2 brackets for single filers, from 4.7% to 5.65%. The 5.65% top bracket starts at $47,500 of taxable income for a single filer. Federal income tax comes on top, under the 2026 federal tax brackets.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 4.7% |
| $47,500 | 5.65% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 4.7% |
| $95,000 | 5.65% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 4.7% |
| $71,250 | 5.65% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much Montana income tax do you pay on $100,000?
On $100,000 of wages, Montana income tax is $4,289 in 2026, an effective rate of 4.29%. The table runs from $30,000 to $300,000.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Montana standard deduction in 2026?
The Montana standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly in 2026.
- Standard deduction, single
- $16,100
- Married filing jointly
- $32,200
- Personal exemption
- None
How did Montana income tax change in 2026, and what changes in 2027?
Montana cut its rate to 4.7% to 5.65% in 2026, from a range of 4.7% to 5.9% in 2025. For 2027, it is 4.7% to 5.4% (projected).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 4.7% | 5.9% | $15,750 | official |
| 2026 | progressive | 4.7% | 5.65% | $16,100 | official |
| 2027 | progressive | 4.7% | 5.4% | $16,100 | projected |
How does Montana income tax compare with other states?
On $75,000, Montana income tax ranks #19 of 42 states that tax wages, where #1 takes the most. The state income tax rates page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Montana income tax withheld from a paycheck?
Employers withhold Montana income tax from each paycheck, using the Form MW-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $110.64 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Montana Publication 1 percentage method with the filing status on Form MW-4 and the Montana standard deduction built in, so paychecks match the annual tax for most earners.
Questions people ask
How much Montana tax is withheld from a bonus?
Employers can withhold Montana tax on a bonus at a flat 5%. The return settles the actual tax on it.
Does Montana tax overtime and tips?
Not the deductible part. Montana follows the federal deductions for qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028. Montana starts from federal taxable income and adds nothing back for tips or overtime, so the federal deductions also lower Montana tax.
Do 401(k) contributions lower Montana income tax?
Yes. Traditional 401(k) contributions lower Montana taxable wages, as they do for federal income tax.