Tax Laws in Montana.

Two brackets: 4.7% (up to $20,500 single / $41,000 MFJ for 2024) and 5.9% (above). Montana conforms partially to the federal IRC.

Montana has no general state sales tax — one of only five states without one. Certain local resort-area sales taxes exist in specified tourism-dependent communities (e.g., Whitefish, West Yellowstone, Red Lodge).

Flat 6.75% on taxable income apportioned to Montana. 3-factor apportionment.

Montana property is classified (Class 1 through Class 16) with statutory taxable-value percentages. Residential Class 4: approximately 1.35% of market value. State-equalized appraisal every 2 years.

Combined 8% (4% + 4%) lodging tax on hotels, motels, and short-term rentals. Rental vehicle sales tax of 4% also applies.