MONTANA INCOME TAX · TAX YEAR 2026
2026 Montana income tax calculator
Estimate Montana income tax at the 2026 rates of 4.7% and 5.65%, starting from federal taxable income, plus federal income tax and take-home pay.
Your estimate
Montana take-home pay by salary
Take-home pay is wages minus Montana tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,593 | $40,762 | $1,568 |
| $75,000 | $2,877 | $58,716 | $2,258 |
| $100,000 | $4,289 | $74,891 | $2,880 |
| $150,000 | $7,114 | $106,677 | $4,103 |
| $200,000 | $9,939 | $138,988 | $5,346 |
Montana tax brackets for 2026
Montana taxes ordinary income at 4.7%, and at 5.65% on taxable income above $47,500 for single and separate filers, $71,250 for heads of household and $95,000 for joint filers. House Bill 337 of 2025 cut the top rate from 5.9% and widened the 4.7% bracket for 2026; for 2027 the top rate falls to 5.4% above $65,000, $97,500 or $130,000. Montana starts from federal taxable income, so it uses the federal standard deduction.
| Rate | Montana taxable income |
|---|---|
| 4.7% | Up to $47,500 |
| 5.65% | Over $47,500 |
| Rate | Montana taxable income |
|---|---|
| 4.7% | Up to $95,000 |
| 5.65% | Over $95,000 |
| Rate | Montana taxable income |
|---|---|
| 4.7% | Up to $71,250 |
| 5.65% | Over $71,250 |
Montana income tax questions
Does Montana have a state income tax?
Yes. Montana taxes income at graduated rates from 4.7% to 5.65% for 2026.
How much is Montana income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,289.10 in Montana income tax for 2026, 4.29% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,890.90, or $2,880.42 every two weeks.
What is the Montana standard deduction for 2026?
Montana starts from federal taxable income, so it uses the 2026 federal standard deduction: $16,100 for single filers and married couples filing separately, $32,200 for married couples filing jointly, and $24,150 for heads of household. Montana has no personal or dependent exemptions. Filers 65 or older can subtract $5,660 each.
Does Montana tax Social Security?
Yes. Montana taxes the same share of benefits as the federal return, up to 85%, because it starts from federal taxable income and has no Social Security subtraction.
Montana Social Security tax rules
Does Montana tax retirement income?
Yes. Montana taxes pensions and 401(k) and IRA withdrawals at its regular rates, and each person 65 or older subtracts $5,660 (latest published, 2025) from any income.
Montana retirement income tax for 2026
How does Montana tax capital gains?
Net long-term capital gains get lower rates: 3% on the part that fits under the 4.7% bracket threshold after ordinary income, and 4.1% above it. Short-term gains and qualified dividends are taxed as ordinary income. This calculator taxes all income at the ordinary rates; use the capital gains tax calculator for the federal side.
How this calculator works
Montana starts from federal taxable income, so the federal standard deduction and your 401(k) contributions carry through. The calculator taxes that income at 4.7% up to the threshold for your filing status and 5.65% above it. Dependents do not change Montana tax.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $58,900.00 of Montana taxable income and about $2,876.60 in Montana income tax, 3.84% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,715.90, or $4,892.99 a month.
What this estimate excludes
The Montana earned income tax credit (20% of the federal credit from 2026, refundable), the 3% and 4.1% rates on net long-term capital gains, the $5,660 subtraction for age 65, the military retirement exemption, the elderly homeowner and renter credit, and other subtractions and credits.
Montana sources
- Montana Department of Revenue: House Bill 337 brackets for 2026 and 2027 and the earned income tax credit
- 2026 Montana Publication 1: federal taxable income starting point, subtractions, capital gains rates and 2026 tax tables
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.