Montana Tax Rates and Deductions — 2025

2025 Montana Tax Tables and Deductions

Single and Married Filing Separately

Estates, Trusts, and Pass-Through Composite Tax Filers have the same rates below.

2025 Ordinary Income Tax Rates - Single and Married Filing Separately. Rates apply to taxable income without net long-term capital gains.

Ordinary Income

Tax Rate

First $21,100 of Montana Ordinary Income

4.7%

Montana Ordinary Income exceeding $21,100

5.9%

2025 Net Long-Term Capital Gains Tax Rates - Single and Married Filing Separately. Rates depend on how capital gains compare to Montana Ordinary Income.

Net Long-Term Capital Gain

Tax Rate

First $21,100 of capital gains minus Montana Ordinary Income

3.0%

Net long-term capital gains exceeding $21,100 minus Montana Ordinary Income

4.1%

Montana Ordinary Income exceeds $21,100

4.1%

Married Filing Jointly and Qualifying Surviving Spouse

2025 Ordinary Income Tax Rates - Married Filing Jointly and Qualifying Surviving Spouse. Rates apply to taxable income without net long-term capital gains.

Ordinary Income

Tax Rate

First $42,200 of Montana Ordinary Income

4.7%

Montana Ordinary Income exceeding $42,200

5.9%

2025 Net Long-Term Capital Gains Tax Rates - Married Filing Jointly and Qualifying Surviving Spouse. Rates depend on how capital gains compare to Montana Ordinary Income.

Net Long-Term Capital Gain

Tax Rate

First $42,200 of capital gains minus Montana Ordinary Income

3.0%

Net long-term capital gains exceeding $42,200 minus Montana Ordinary Income

4.1%

Montana Ordinary Income exceeds $42,200

4.1%

Head of Household

2025 Ordinary Income Tax Rates - Head of Household. Rates apply to taxable income without net long-term capital gains.

Ordinary Income

Tax Rate

First $31,700 of Montana Ordinary Income

4.7%

Montana Ordinary Income exceeding $31,700

5.9%

2025 Net Long-Term Capital Gains Tax Rates - Head of Household. Rates depend on how capital gains compare to Montana Ordinary Income.

Net Long-Term Capital Gain

Tax Rate

First $31,700 of capital gains minus Montana Ordinary Income

3.0%

Net long-term capital gains exceeding $31,700 minus Montana Ordinary Income

4.1%

Montana Ordinary Income exceeds $31,700

4.1%

Deductions

Montana deductions for tax year 2025.

Deduction Type

Amount

65 and over exemption

$5,660

MSA (Medical Savings Account) contribution

$4,600