Montana Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Montana page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 5.9% | 5.65% |
| Bracket thresholds | Single | first change at $21,100 | now $47,500 |
| Standard deduction | Single | $15,750 | $16,100 |
| Bracket thresholds | Married filing jointly | first change at $42,200 | now $95,000 |
| Standard deduction | Married filing jointly | $31,500 | $32,200 |
| Bracket thresholds | Married filing separately | first change at $21,100 | now $47,500 |
| Standard deduction | Married filing separately | $15,750 | $16,100 |
| Bracket thresholds | Head of household | first change at $31,700 | now $71,250 |
| Standard deduction | Head of household | $23,625 | $24,150 |
Effective 2025-01-01: Bracket thresholds were inflation-adjusted from $20,500 to $21,100 (single and married filing separately), $41,000 to $42,200 (married filing jointly) and $30,750 to $31,700 (head of household).
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Montana published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $15,750| Taxable income | Marginal rate |
|---|---|
| $0 – $21,099 | 4.7% |
| $21,100 and above | 5.9% |
Married filing jointly
Standard deduction $31,500| Taxable income | Marginal rate |
|---|---|
| $0 – $42,199 | 4.7% |
| $42,200 and above | 5.9% |
Married filing separately
Standard deduction $15,750| Taxable income | Marginal rate |
|---|---|
| $0 – $21,099 | 4.7% |
| $21,100 and above | 5.9% |
Head of household
Standard deduction $23,625| Taxable income | Marginal rate |
|---|---|
| $0 – $31,699 | 4.7% |
| $31,700 and above | 5.9% |
What 2025 cost at each income
Montana tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,768 | $1,593 | −$174 |
| $75,000 | $3,243 | $2,877 | −$366 |
| $100,000 | $4,718 | $4,289 | −$428 |
| $150,000 | $7,668 | $7,114 | −$553 |
| $250,000 | $13,568 | $12,764 | −$803 |
| $500,000 | $28,318 | $26,889 | −$1,428 |
| $1,000,000 | $57,818 | $55,139 | −$2,678 |
Montana against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Idaho | $4,465 |
| Wyoming | $0 |
| South Dakota | $0 |
| North Dakota | $698 |
Other tax years
- 2026 (current)
- 2025
Sources for Montana, 2025
Sources
- 1.Montana Department of RevenueState revenue department2025 Montana Tax Tables and DeductionsRetrieved · Ordinary income: first $21,100 (single/MFS), $42,200 (MFJ), $31,700 (HoH) at 4.7%; amounts above at 5.9%. Net long-term capital gains: 3.0% within the same threshold, 4.1% above. Deductions listed: 65-and-over exemption $5,660; MSA contribution $4,600.
- 2.Montana Department of RevenueState revenue department2025 Montana Form 2 Individual Income Tax Return InstructionsRetrieved · Line 1 starts from federal adjusted gross income; line 2 reports Form 1040 lines 12e and 13b. "Federal standard deduction or federal itemized deductions. You must use the same type of deduction taken on your federal return to determine Montana taxable income."
- 3.Internal Revenue ServiceIRSRev. Proc. 2025-32 (inflation-adjusted amounts for 2026; restates OBBBA standard deduction for 2025)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The preferential long-term capital gains schedule is recorded in capitalGains but is not applied by the ordinary-income bracket model.
- The age-65 subtraction, Montana Medical Savings Account deduction, elderly homeowner/renter credit and Montana earned income tax credit are not modelled.
- Montana Schedule I additions and subtractions to federal taxable income are not modelled.