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Flat Rate Tax

Montana Tax Guide

5.9%top marginal rate

Montana has no state sales tax, making it one of five states without one. The state has a flat income tax rate of 5.9%. Property taxes are moderate. Montana is known for its low cost of living and no sales tax on purchases.

Montana Tax at a Glance

Income Tax

5.9%

Flat rate

Sales Tax

None

No state sales tax

Property Tax

0.84%

24% below the national average

Estate Tax

No

No state estate tax

How Montana Compares to the National Average

Top Income Tax Rate5.9%
0%National avg: 4.6%
State Sales TaxNone
0%National avg: 5.1%
Median Property Tax0.84%
0%National avg: 1.1%
MT

Notable Tax Facts

  • No state sales tax — one of five states without one
  • Switched to a flat 5.9% income tax rate from a progressive system
  • Property taxes are slightly below the national average
  • Popular for registering LLCs and RVs due to no sales tax

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Montana Tax FAQ

Does Montana have sales tax?

No. Montana is one of five states with no state sales tax. There are also no local sales taxes. This makes Montana popular for large purchases.

What is Montana's income tax rate?

Montana has a flat income tax rate of 5.9%. The state recently converted from a progressive system with a top rate of 6.75%.

Why do people register LLCs in Montana?

Montana's lack of sales tax makes it popular for registering LLCs to purchase vehicles, RVs, and aircraft without paying sales tax. The legality varies by state of residence.

Does Montana tax retirement income?

Montana taxes most retirement income, but offers a partial exemption for pension and annuity income. Social Security benefits may be taxable depending on income.

Compare With Other States

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Educational content, not tax advice. Tax rates are approximate and subject to change. Consult a qualified CPA or tax professional for advice specific to your situation. Data reflects widely-known public information as of early 2026.