Tax Brackets, Rates, and Standard Deductions in Montana
Find Montana income tax forms, tax brackets, and rates by tax year.
If you still need to file a return for a previous tax year, find the Montana tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the MT Department of Revenue. For Federal or IRS back taxes, access the tax forms here.
Below are links to other important Montana income tax return information and related features (e.g., tax extension, amendment, etc.)
Montana Income Tax Returns
Montana Tax Deadlines, Extension, Penalties
Prepare only an MT State Return without an IRS return.
File a Montana Tax Amendment
Montana Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due
Here you can find how your Montana-based income is taxed at different rates within the given tax brackets. When you prepare your return on eFile.com, this is calculated based on your income.
Montana Tax Brackets for Tax Year 2025
For the 2025 tax year, Montana has two income tax brackets, which vary based on filing status and type of income. As a result, taxable income is subject to different rates within each applicable bracket.
4.7%
Single/MFS
$0 - $21,100
4.7% of your income
HOH
$0 - $31,700
4.7% within Bracket
MFJ
$0 - $42,200
4.7% within Bracket
5.9%
Single/MFS
$21,100 +
$991.7 + 5.90% over $21,100
HOH
$31,700 +
$1,489.9 + 5.90% over $31,700
MFJ
$42,200 +
$1,983.4 + 5.90% over $42,200
Montana Tax Brackets for Tax Year 2024
For the 2024 tax year, Montana had two income tax brackets based on filing status and type of income, and taxable income was taxed at different rates within the applicable brackets.
4.70%
Single/MFS
$0 - $20,500
4.7% of your income
HOH
$0 - $30,750
4.70% within Bracket
MFJ
$0 - $41,000
4.70% within Bracket
5.9%
Single/MFS
$20,500 +
$963.50 + 5.90% over $20,500
HOH
$30,750 +
$1,445.25 + 5.90% over $30,750
MFJ
$41,000 +
$1,927 + 5.90% over $41,000
Montana Tax Brackets for Tax Year 2023
For the 2023 tax year, Montana had seven income tax brackets based on the type of income, and taxable income was taxed at different rates within the applicable brackets.
1%
$0 - $3,600
1% within Bracket
2%
$3,600 - $6,300
2% within Bracket Less $36
3%
$6,300 - $9,700
3% within Bracket Less $99
4%
$9,700 - $13,000
4% within Bracket Less $196
5%
$13,000 - $16,800
5% within Bracket Less $326
6%
$16,800 - $21,600
6% within Bracket Less $494
6.75%
$21,600 +
6.75% within Bracket Less $656
Montana Tax Brackets for Tax Year 2022
As you can see, your income in Montana was taxed at different rates within the given tax brackets. Any income over $19,800 would have been taxed at the highest rate of 6.75%.
1%
$0 - $3,300
1% within Bracket
2%
$3,300 - $5,800
2% within Bracket Less $33
3%
$5,800 - $8,900
3% within Bracket Less $91
4%
$8,900 - $12,000
4% within Bracket Less $180
5%
$12,000 - $15,400
5% within Bracket Less $300
6%
$15,400 - $19,800
6% within Bracket Less $454
6.75%
$19,800 +
6.75% within Bracket Less $603
Montana Standard and Itemized Deductions
Officially, Montana does not have standard deductions from tax year 2025; however, they technically apply the federal standard deductions when calculating taxable income. Similarly, although Montana does not have specific itemized deductions, they do allow adjustments to income similar to itemized deductions at the federal level.
Attention: When you prepare and eFile your Tax Return Montana tax return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.
2023
Single/MFS
$2,460/$5,540
Married Jointly/HOH
$4,920/$11,080
2022
Single/MFS
$2,260/$5,090
Married Jointly/HOH
$4,520/$10,180
2021
Single/MFS
$2,140/$4,830
Married Jointly/HOH
$4,280/$9,660
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