Montana Income Tax Guide for 2025

Overview

Montana uses a progressive income tax system with rates ranging from 4.7% to 5.9%. Capital gains are taxed at separate rates ranging from 3% to 4.1%. The state offers a standard deduction of $14,600 for single filers.

Income Tax Rates

Single Filers

Income RangeTax Rate
Up to $21,4994.7%
$21,500+5.9%

Married Filing Jointly

Income RangeTax Rate
Up to $43,0994.7%
$43,100+5.9%

Capital Gains Tax

Single Filers

Income RangeTax Rate
Up to $21,4993%
$21,500+4.1%

Married Filing Jointly

Income RangeTax Rate
Up to $43,0993%
$43,100+4.1%

Deductions & Exemptions

TypeAmount
Standard Deduction (Single)$14,600
Standard Deduction (Married Filing Jointly)$29,200

Additional Information

  • Age 65+ exemption of $5,660

Charts

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Last updated: November 12, 2025

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