Montana income tax and brackets 2026
Montana taxes income at 2 rates in 2026, from 4.7% on the first $47,500 of a single filer's taxable income to 5.65% above $47,500. A single filer earning $75,000 in Montana owes about $10,547 in federal and state income tax, an effective rate of 14.1%.
Income tax · 2026
See the brackets $10,547for the year
Effective rate 14.1% of income
Federal income tax$7,67072.7%
Montana income tax$2,87727.3%
Taxable income
$58,900
Top federal rate
22%
Top Montana rate
5.65%
Montana tax brackets 2026
Montana brackets · 2026
4.7% to 5.65%
2 brackets
Your top bracket
5.65%
Average rate
4.9%
Taxable income
$58,900
How your $2,877 adds up
4.7% on the first $47,500$2,23377.6%
5.65% on the last $11,400$64422.4%
Montana brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 4.7% | $0 to $47,500 | 4.7% of taxable income |
| 5.65%You | Over $47,500 | $2,232.50 + 5.65% over $47,500 |
Montana at a glance
- Income tax
- 4.7% to 5.65%
- Standard deduction
- $16,100
- State payroll taxes
- None
- Local income tax
- None
- Sales tax
- None
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4MontanaMontana's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
Montana income tax questions
What are the Montana tax brackets for 2026?
Montana has 2 brackets for single filers, from 4.7% on the first $47,500 of taxable income to 5.65% on income over $47,500.
How much income tax do I pay on $75,000 in Montana?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,877 in Montana income tax for 2026, $10,547 in all. That is 14.1% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $58,900 of Montana taxable income is in the 5.65% bracket, but only the $11,400 above $47,500 pays 5.65%. The lower rates tax the rest, so the brackets come to $2,877, 4.9% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will Montana's brackets change?
Set in law by HB 337 (2025): the top rate falls from 5.9% to 5.65% for 2026 with the bracket widened to $47,500 single, then to 5.4% above $65,000 single ($97,500 head of household, $130,000 joint) for 2027.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Montana uses the same amounts.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- Montana Department of Revenue
- Montana DOR, HB 337 income tax changes (2026 and 2027 rate tables)
- Montana DOR, 2025 Form 2 instructions (line 2: Form 1040 lines 12e and 13b only), mirrored by NBER TAXSIM
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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