Montana Tax Rates and Deductions — 2022

2022 Montana Tax Tables and Deductions

Individual, Estate, Trust, and Pass-Through Income Tax Rates

2022 Ordinary Income Tax Rates - Individual, Estate, Trust, and Pass-Through. Rates apply to taxable income.

Ordinary Income

Tax Rate

Less

$0 to $3,300

1%

$0

$3,300 to $5,800

2%

$33

$5,800 to $8,900

3%

$91

$8,900 to $12,000

4%

$180

$12,000 to $15,400

5%

$300

$15,400 to $19,800

6%

$454

$19,800 or greater

6.75%

$603

Individual Deductions and Exemptions

2022 Maximum Standard Deduction Amounts by Filing Status.

# Filing Status

Maximum Amount

Single

$5,090

Married Filing Separately

$5,090

Married Filing Jointly

$10,180

Head of Household

$10,180

2022 Minimum Standard Deduction Amounts by Filing Status.

# Filing Status

Minimum Amount

Single

$2,260

Married Filing Separately

$2,260

Married Filing Jointly

$4,520

Head of Household

$4,520

Other exemptions and deductions available for tax year 2022.

Deduction/Exemption Type

Amount

Personal Exemption

$2,710

Partial Pension and Annuity Exemption Max

$4,640

Partial Pension and Annuity Federal AGI phase-out

$38,660

Capital Gains Tax Credit

2%

MSA (Medical Savings Account) contribution

$4,500