Montana 2024 State Income Tax Brackets
State income tax rates, brackets, and effective tax calculator
Montana 2024 Income Tax Brackets
Single Filers
| Rate | Income Over | Up To |
|---|---|---|
| 4.70% | $0 | $21,100 |
| 5.90% | $21,100 | No limit |
Standard deduction: $15,000
Married Filing Jointly
| Rate | Income Over | Up To |
|---|---|---|
| 4.70% | $0 | $42,200 |
| 5.90% | $42,200 | No limit |
Standard deduction: $30,000
Note: No state sales tax. Uses federal standard deduction. Two brackets simplified from prior structure in 2024.
2024 Federal vs. Montana State Tax Rates
Federal top marginal rate
37%
Montana top marginal rate
5.90%
When combined with federal taxes, Montana residents in the highest bracket face a combined marginal rate of approximately 42.9% on their last dollar of income.
Effective Montana Tax Rates by Income
Your effective rate is the actual percentage of income paid in state taxes — always lower than the top marginal rate because lower brackets apply to lower portions of income.
| Income | Single — Tax Owed | Single — Effective Rate |
|---|---|---|
| $30,000 | $705 | 2.35% |
| $50,000 | $1,811.8 | 3.62% |
| $75,000 | $3,286.8 | 4.38% |
| $100,000 | $4,761.8 | 4.76% |
| $150,000 | $7,711.8 | 5.14% |
| $200,000 | $10,661.8 | 5.33% |
| $300,000 | $16,561.8 | 5.52% |
| $500,000 | $28,361.8 | 5.67% |
Estimates based on standard deduction. Does not include local income taxes, credits, or deductions beyond standard.
Key Tax Facts: Montana in 2024
Sales Tax Rate
0%
State rate (local taxes may add more)
Property Tax Rate
0.84%
Effective average rate on home value
Income Tax
Yes
Progressive brackets
Retirement Income
Taxed
Pensions and retirement income taxed
Social Security
Taxed
Social Security benefits taxed at state level
Estate / Inheritance Tax
No
No estate or inheritance tax
Other Tax Years
Federal Brackets by Filing Status (2024)
Other States — 2024 Tax Brackets
Frequently Asked Questions — Montana State Taxes
Does Montana have a state income tax?
Yes. Montana levies a state individual income tax in 2024. The rates and brackets shown above apply to residents filing as single or married filing jointly. No state sales tax. Uses federal standard deduction. Two brackets simplified from prior structure in 2024.
How do Montana tax brackets work?
Like federal taxes, Montana uses a marginal (progressive) tax system. Only the income within each bracket is taxed at that rate — not all your income. For example, if Montana has a 5% top rate, you pay 5% only on income above the top bracket threshold, not on your entire salary.
What is the difference between marginal and effective tax rate in Montana?
Your marginal tax rate is the rate on your highest dollar of income. Your effective tax rate is your total state tax bill divided by your gross income — always lower than your marginal rate. For example, a worker at the top bracket in Montana may have a marginal rate of 5.9% but an effective rate several points lower due to income in lower brackets.
When were Montana's tax brackets last updated?
The brackets shown here reflect 2024 rates as enacted by Montanalegislation and published by the state Department of Revenue. CalcFi updates state tax data annually following each state's legislative session. Data sourced from official state tax agency publications and the Tax Foundation. Last updated: March 2025.