2025 Montana Income Tax Brackets
Montana (MT) uses 2 progressive income tax brackets ranging from 4.7% to 5.9% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 4.7% | $0 – $20,500 |
| 5.9% | $20,500 and up |
Married Filing Jointly · 2025
Thresholds are 2× single-filer brackets
| Rate | Taxable income |
|---|---|
| 4.7% | $0 – $41,000 |
| 5.9% | $41,000 and up |
Effective rate at common income levels (single)
Effective rate = total Montana income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Montana tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,843 | 3.7% | 5.9% |
| $75,000 | $3,318 | 4.4% | 5.9% |
| $100,000 | $4,793 | 4.8% | 5.9% |
| $150,000 | $7,743 | 5.2% | 5.9% |
| $250,000 | $13,643 | 5.5% | 5.9% |
Run a full calculation
Combine federal + Montana income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Montana bracket is 5.9%, beginning at $20,500 of taxable income for single filers.
At $100,000 of gross income (single filer), the Montana effective income tax rate is approximately 4.8% — about $4,793 in state tax after the $14,600 standard deduction.
The Montana standard deduction for 2025 is $14,600 for single filers and $29,200 for married filing jointly.
Thresholds are 2× single-filer brackets in Montana for 2025.
Montana publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Montana's bracket structure
Montana uses a progressive bracket structure for 2025: 2 brackets ranging from 4.70% on the first dollars of taxable income up to 5.90% on income above the top-bracket threshold. Marginal rates increase as income rises; effective rates (total tax paid divided by total income) sit between the lowest and highest marginal rate the taxpayer hits. Standard deductions apply before the bracket calculation, so the first $14,600 of single-filer income (or $29,200 for married-filing-jointly) is exempt from state tax.
At 5.90%, Montana's top marginal rate is on the lower end of state income taxes — similar to Arizona, Mississippi, North Dakota, and a handful of other states that combine a flat or near-flat structure with relatively low rates. Low-top-rate states typically generate a larger share of total state revenue from sales tax, property tax (via local taxing authorities), or severance tax on natural resources than high-rate states do.
Tax brackets and deduction amounts on this page are the official figures published by the Montana Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Montana 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.