Montana income tax brackets
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; joint filers reach the top rate at $95,000. The Montana standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household — the same amounts as the federal deduction.
This is Montana's 2026 schedule. It was checked on 2026-09-30 against Montana DOR HB337 2026-2027 changes (4.7% to $47,500/$71,250/$95,000, 5.65% above); Montana Tax Simplification FAQ (no state standard deduction - federal taxable income is the base).
| Rate | Single | Married filing jointly | Tax at the top of the single band |
|---|---|---|---|
| 4.7% | up to $47,500 | up to $95,000 | $2,233 |
| 5.65% | over $47,500 | over $95,000 | — |
Montana and federal income tax by income
At the calculator's default $85,000, Montana takes $3,442 of a $13,312 total income tax bill, or 26%. Filing status matters too: a married couple filing jointly on $170,000 owes Montana $6,883 — exactly what two single filers earning $85,000 each would pay.
| Gross income | Montana tax | Montana rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $653 | 2.18% | $1,420 | 6.91% |
| $50,000 | $1,593 | 3.19% | $3,820 | 10.83% |
| $65,000 | $2,312 | 3.56% | $5,620 | 12.20% |
| $85,000 (default) | $3,442 | 4.05% | $9,870 | 15.66% |
| $100,000 | $4,289 | 4.29% | $13,170 | 17.46% |
| $125,000 | $5,702 | 4.56% | $18,734 | 19.55% |
| $200,000 | $9,939 | 4.97% | $36,734 | 23.34% |
| $300,000 | $15,589 | 5.20% | $68,134 | 27.91% |
| $400,000 | $21,239 | 5.31% | $103,134 | 31.09% |
Marginal tax rate in Montana
The next dollar a single filer earns above $85,000 is taxed at 27.65%: 22% federal and 5.65% by Montana. That is already Montana's top rate.