Back
MONTANA · TAXES

Montana Taxes

Get an email when Montana's tax rules change

When any Montana rule on this page changes you get one email saying what changed, with the official source. Free, unsubscribe in one click.

Prefer a lock-screen alert? The free iPhone app warns you when tax rules change in your state, and at a state line where they differ. Get the app →

Permitted
Montana statewide rule

Montana does not have a general sales or use tax (Montana Department of Revenue). Because of that, Montana has no sales tax exemption certificate: when you shop in a state that has a sales tax, that state's rules decide whether you as a nonresident can avoid its tax, and you cannot claim another state's sales tax on your Montana income tax return. Montana businesses buying for resale can give out-of-state vendors the Montana Business Registry resale certificate, which vendors may accept but are not required to.

§ revenue.mt.gov
Verified Nov 12, 2026Reviewed
What the official source says
“Montana does not have a general-use sales tax. However, businesses and residents may still have questions about resale certificates, shopping out of state, or online purchases.”

Read on Nov 13, 2026 from revenue.mt.gov.

Checked once · Nov 13, 2026

Get alerted when this changesLawLert pings you the moment Taxes law changes in Montana. Free.Get the free app

Every Taxes rule LawLert has for Montana

Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.

Info

Montana taxes individual income at two rates under House Bill 337 (2025). For tax year 2026: 4.7% on taxable income up to $47,500 for single filers and married filing separately, up to $71,250 for heads of household, and up to $95,000 for married couples filing jointly and surviving spouses; 5.65% on income above those amounts. For tax year 2027 the 4.7% bracket widens to $65,000 / $97,500 / $130,000 and the top rate drops to 5.4%. Long-term capital gains are taxed separately at 3.0% and 4.1%, with brackets matched to the ordinary-income ranges, and from 2026 the Montana earned income tax credit equals 20% of the federal credit (Montana Department of Revenue).

§ revenue.mt.govVerified Nov 12, 2026Reviewed
What the official source says
“4.7% on taxable income* $0.00 to $95,000 $0.00 to $71,250 $0.00 to $47,500 5.65% on taxable income* over $95,000 over $71,250 over $47,500”

Read on Nov 13, 2026 from revenue.mt.gov.

Checked once · Nov 13, 2026

Info

Montana's state tax on gasoline is $0.33 per gallon (33 cents), in effect from July 1, 2022 to the present, per the Montana Department of Transportation rate table; with the 18.4-cent federal tax the combined rate is $0.514 per gallon. It rose from $0.325 in the July 2021 – June 2022 year. No 2026 gas-tax suspension is in effect in Montana.

§ mdt.mt.govVerified Nov 11, 2026Reviewed
What the official source says
“Gasoline — Date: July 1, 2022 to present; State Rate/Gallon $0.33; Federal Rate/Gallon $0.184; Combined Rate/Gallon $0.514”

Read on Nov 11, 2026 from mdt.mt.gov.

Checked once · Nov 11, 2026

Info

Montana has no sales-tax holiday because it has no general sales or use tax to suspend (Montana Department of Revenue): every day is effectively tax-free on ordinary retail purchases in Montana. Sales-tax holidays in neighbouring states apply only under those states' own rules.

§ revenue.mt.govVerified Nov 12, 2026Reviewed
What the official source says
“Montana does not have a general-use sales tax. However, businesses and residents may still have questions about resale certificates, shopping out of state, or online purchases.”

Read on Nov 13, 2026 from revenue.mt.gov.

Checked once · Nov 13, 2026

Info

The state Department of Revenue appraises property and certifies taxable values; local governments set mill levies (plus a statewide 95-mill school equalization levy) and county treasurers collect, so bills vary by jurisdiction.

§ mtrevenue.govVerified Jul 16, 2026Reviewed

Permitted

Groceries are not subject to any state sales tax in Montana, because Montana does not have a general sales or use tax at all (Montana Department of Revenue). Food, drinks and household goods bought at a Montana store carry no state sales tax; if you buy groceries in a neighbouring state, that state's own sales tax rules apply, and Montana offers no credit for them on your income tax return.

§ revenue.mt.govVerified Nov 12, 2026Reviewed
What the official source says
“Montana does not have a general-use sales tax. However, businesses and residents may still have questions about resale certificates, shopping out of state, or online purchases.”

Read on Nov 13, 2026 from revenue.mt.gov.

Checked once · Nov 13, 2026

Tax rules change at the state line — and in your state.Track them in the free LawLert iPhone app: it alerts you when you cross into a state where they differ, and when they change in your state. No account.Get the app
Track this law — get alerted when it changes

We watch the official sources behind Montana taxes rules. If a tracked rule changes, you get one short email — never more than one a week. Free, unsubscribe anytime.

Informational only — not legal advice.

LawLert is an independent app, not affiliated with any government — informational only, not legal advice. Verify with a licensed attorney in your jurisdiction.