Montana Department of Revenue Tax Guidance & Form Instructions
Montana Tax Rates and Deductions — 2021
2021 Montana Tax Tables and Deductions
Individual, Estate, Trust, and Pass-Through Income Tax Rates
2021 Ordinary Income Tax Rates - Individual, Estate, Trust, and Pass-Through. Rates apply to taxable income.
Ordinary Income
Tax Rate
Less
$0 to $3,100
1%
$0
$3,100 to $5,500
2%
$31
$5,500 to $8,400
3%
$86
$8,400 to $11,400
4%
$170
$11,400 to $14,600
5%
$284
$14,600 to $18,800
6%
$430
$18,800 or greater
6.9%
$599
Individual Deductions and Exemptions
2021 Maximum Standard Deduction Amounts by Filing Status.
# Filing Status
Maximum Amount
Single
$4,830
Married Filing Separately
$4,830
Married Filing Jointly
$9,660
Head of Household
$9,660
2021 Minimum Standard Deduction Amounts by Filing Status.
# Filing Status
Minimum Amount
Single
$2,140
Married Filing Separately
$2,140
Married Filing Jointly
$4,280
Head of Household
$4,280
Other exemptions and deductions available for tax year 2021.
Deduction/Exemption Type
Amount
Personal Exemption
$2,580
Partial Pension and Annuity Exemption Max
$4,400
Partial Pension and Annuity Federal AGI phase-out
$36,700
Capital Gains Tax Credit
2%
MSA (Medical Savings Account) contribution
$4,000
Source: view the official PDF
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