Montana Income Tax Brackets 2026
What are the Montana income tax brackets for 2026?
Montana uses 2 graduated brackets for 2026, from 4.7% on the first dollars of taxable income up to a top rate of 5.65%. After the state's standard deduction of $16,100 single ($32,200 joint), a single filer on $75,000 pays $2,877 of Montana income tax.
Montana taxes income through 2 graduated brackets in 2026, topping out at 5.65%. The first bracket covers taxable income up to $47,500, and the top rate does not bite until taxable income passes $47,500, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
Montana brackets for single filers, 2026
Rates apply to Montana taxable income: gross pay minus the standard deduction and any personal exemption. In Montana the schedule fills from the bottom up: the first $47,500 of taxable income pays 4.7%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $47,500 | 4.7% |
| $47,501 and up | 5.65% |
Montana brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $95,000 | 4.7% |
| $95,001 and up | 5.65% |
Standard deduction and exemption in Montana
The 2026 standard deduction is $16,100 for single filers and $32,200 for married filing jointly. In Montana, that means the first $16,100 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in Montana first removes the standard deduction, leaving $58,900 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $47,500 | $47,500 | 4.7% | $2,233 |
| $47,501 and up | $11,400 | 5.65% | $644 |
Total Montana income tax: $2,877, an effective rate of 3.84% of gross pay. The marginal rate, the rate on the next dollar Montana taxes, is 5.65%; a raise that crosses into that bracket pays 5.65% only on the dollars above the line, never on the whole salary.
Montana income tax on common salaries (single filer)
| Gross salary | Montana income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,123 | 2.81% | 4.7% |
| $50,000 | $1,593 | 3.19% | 4.7% |
| $75,000 | $2,877 | 3.84% | 5.65% |
| $100,000 | $4,289 | 4.29% | 5.65% |
| $150,000 | $7,114 | 4.74% | 5.65% |
How Montana compares with other states
How Montana compares: its top rate of 5.65% ranks 19th highest among the 42 taxing jurisdictions for 2026, and the $2,877 owed on a $75,000 salary ranks 19th highest, between Michigan ($2,937) and Idaho ($2,867).
The shape of the schedule matters as much as the rates. Montana's top rate only starts at taxable income above $47,500, so a $75,000 salary never sniffs it: the highest rate actually touched is 5.65%, and the top slice of the example above contributes $644, about 22% of the total bill. The other 78% is spread across the lower 1 brackets.
Joint filers in Montana get thresholds that are exactly double the single ones, so two earners who marry face no bracket penalty on the same combined income. The joint standard deduction of $32,200 is likewise double the single $16,100.
To turn these figures into an actual paycheck, use the Montana income tax calculator for any salary, or the Montana take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the Montana result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in Montana for 2026?
The top marginal rate in Montana is 5.65%, and it applies only to taxable income above $47,500 for single filers. Every dollar below that line pays less, starting at 4.7% on the first slice.
How many tax brackets does Montana have?
Montana has 2 brackets for 2026, running from 4.7% on the first slice of taxable income to 5.65% at the top. Joint filers use a wider schedule, with a standard deduction of $32,200 instead of $16,100.
What is the standard deduction in Montana for 2026?
The standard deduction is $16,100 for single filers and $32,200 for married filing jointly.
How much Montana income tax is owed on $75,000?
A single filer earning $75,000 pays $2,877 of Montana income tax for 2026 in this model, an effective rate of 3.84%, even though the top bracket reached is 5.65%.