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 $15,750 for single filers.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $21,099 | 4.7% |
| $21,100+ | 5.9% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $42,199 | 4.7% |
| $42,200+ | 5.9% |
Capital Gains Tax
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $21,099 | 3% |
| $21,100+ | 4.1% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $42,199 | 3% |
| $42,200+ | 4.1% |
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $15,750 |
| Standard Deduction (Married Filing Jointly) | $31,500 |
Additional Information
- Age 65+ subtraction of $5,660 ($11,320 if both spouses are 65 or older)
- Montana taxable income starts from federal taxable income, so the federal standard deduction applies; no personal or dependent exemptions
- Long-term capital gains taxed at 3.0% within the first bracket and 4.1% above it
Charts
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Sources
The 2025 figures for Montana on this page were compiled from the following official government publications:
- 2025 Tax Rates and Deductions (Montana Department of Revenue)
- 2025 Montana Form 2 Individual Income Tax Instructions, 2025 Montana Income Tax Rates (Montana Department of Revenue)
- IRS Revenue Procedure 2025-32 (restates the 2025 standard deduction amounts as amended by the One, Big, Beautiful Bill Act)
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Start comparingLast updated: September 15, 2026
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