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Montana

State Income Tax

4.7–5.9%
Rate Range
Taxable
Social Security
2026-04-15
Filing Deadline
2 brackets
Structure

Montana imposes a state income tax using a graduated tax structure with 2 brackets ranging from 4.7% to 5.9%. The filing deadline is 2026-04-15. Social Security benefits are subject to state income tax in Montana. Retirement income is generally taxable. Montana follows federal taxability of Social Security with some adjustments.

Full Tax Details

Has Income TaxYes
Tax Structure2 Brackets
Rate4.7–5.9%
Single Standard Deduction$14,600
Married Standard Deduction$29,200
Single Personal ExemptionN/A
Married Personal ExemptionN/A
Taxes Social SecurityYes
Taxes Retirement IncomeYes
Filing Deadline2026-04-15

Retirement Income Details

Montana follows federal taxability of Social Security with some adjustments.

How Montana Compares to Neighboring States

StateRateStructureSocial Security
Montana ★4.7–5.9%GraduatedTaxable
Idaho5.695%FlatExempt
North Dakota0–2.5%GraduatedExempt
South DakotaNoneN/AExempt
WyomingNoneN/AExempt

Frequently Asked Questions — Montana Income Tax

Does Montana have a state income tax?

Yes. Montana has a state income tax with a graduated structure ranging from 4.7% to 5.9% across 2 brackets.

What is the Montana income tax rate?

Montana has a graduated income tax with 2 brackets. The lowest rate is 4.7% and the highest rate is 5.9%.

Is Social Security taxed in Montana?

Yes. Montana taxes Social Security benefits as part of state income. Retirees should factor this into their retirement income planning.

Is retirement income taxed in Montana?

Yes. Montana generally taxes retirement income. Montana follows federal taxability of Social Security with some adjustments.

When is the Montana income tax filing deadline?

The Montana state income tax filing deadline is 2026-04-15. You can file and pay through the official Montana Department of Revenue portal.

What is the standard deduction in Montana?

Montana's standard deduction is $14,600 for single filers and $29,200 for married filing jointly.

How does Montana income tax compare to neighboring states?

Montana's top rate of 5.9% is in the moderate range nationally. Use the comparison table above to see how neighboring states compare.

Official Payment Portal

Montana Department of Revenue

File & Pay →

Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.