Montana Income Tax Rates 2025
Montana has a progressive income tax system with 2 brackets ranging from 4.7% to 5.9%. The state recently simplified its tax structure from multiple brackets to just two.
Tax Type
Progressive
Rate Range
4.7% – 5.9%
Brackets
2
2025 Tax Brackets — Single Filer
| Taxable Income | Rate |
|---|---|
| $0 – $20,500 | 4.7% |
| Over $20,500 | 5.9% |
How It Works
Montana uses a progressive tax system where higher portions of income are taxed at higher rates. Montana does not have a general sales tax, making income tax its primary revenue source. The state does not tax Social Security benefits and has no local income taxes.