2022 Montana Tax Tables and Deductions
Individual, Estate, Trust, and Pass-Through Income Tax Rates
| Ordinary Income | Tax Rate | Less |
|---|---|---|
| $0 to $3,300 | 1% | $0 |
| $3,300 to $5,800 | 2% | $33 |
| $5,800 to $8,900 | 3% | $91 |
| $8,900 to $12,000 | 4% | $180 |
| $12,000 to $15,400 | 5% | $300 |
| $15,400 to $19,800 | 6% | $454 |
| $19,800 or greater | 6.75% | $603 |
Individual Deductions and Exemptions
| Filing Status | Maximum Amount |
|---|---|
| Single | $5,090 |
| Married Filing Separately | $5,090 |
| Married Filing Jointly | $10,180 |
| Head of Household | $10,180 |
| Filing Status | Minimum Amount |
|---|---|
| Single | $2,260 |
| Married Filing Separately | $2,260 |
| Married Filing Jointly | $4,520 |
| Head of Household | $4,520 |
| Deduction/Exemption Type | Amount |
|---|---|
| Personal Exemption | $2,710 |
| Partial Pension and Annuity Exemption Max | $4,640 |
| Partial Pension and Annuity Federal AGI phase-out | $38,660 |
| Capital Gains Tax Credit | 2% |
| MSA (Medical Savings Account) contribution | $4,500 |