Single and Married Filing Separately
Estates, Trusts, and Pass-Through Composite Tax Filers have the same rates below.
2025 Ordinary Income Tax Rates — Single and Married Filing Separately. Rates apply to taxable income without net long-term capital gains.
| Ordinary Income |
Tax Rate |
| First $21,100 of Montana Ordinary Income |
4.7% |
| Montana Ordinary Income exceeding $21,100 |
5.9% |
2025 Net Long-Term Capital Gains Tax Rates — Single and Married Filing Separately. Rates depend on how capital gains compare to Montana Ordinary Income.
| Net Long-Term Capital Gain |
Tax Rate |
| First $21,100 of capital gains minus Montana Ordinary Income |
3.0% |
| Net long-term capital gains exceeding $21,100 minus Montana Ordinary Income |
4.1% |
| Montana Ordinary Income exceeds $21,100 |
4.1% |
Married Filing Jointly and Qualifying Surviving Spouse
2025 Ordinary Income Tax Rates — Married Filing Jointly and Qualifying Surviving Spouse. Rates apply to taxable income without net long-term capital gains.
| Ordinary Income |
Tax Rate |
| First $42,200 of Montana Ordinary Income |
4.7% |
| Montana Ordinary Income exceeding $42,200 |
5.9% |
2025 Net Long-Term Capital Gains Tax Rates — Married Filing Jointly and Qualifying Surviving Spouse. Rates depend on how capital gains compare to Montana Ordinary Income.
| Net Long-Term Capital Gain |
Tax Rate |
| First $42,200 of capital gains minus Montana Ordinary Income |
3.0% |
| Net long-term capital gains exceeding $42,200 minus Montana Ordinary Income |
4.1% |
| Montana Ordinary Income exceeds $42,200 |
4.1% |
Head of Household
2025 Ordinary Income Tax Rates — Head of Household. Rates apply to taxable income without net long-term capital gains.
| Ordinary Income |
Tax Rate |
| First $31,700 of Montana Ordinary Income |
4.7% |
| Montana Ordinary Income exceeding $31,700 |
5.9% |
2025 Net Long-Term Capital Gains Tax Rates — Head of Household. Rates depend on how capital gains compare to Montana Ordinary Income.
| Net Long-Term Capital Gain |
Tax Rate |
| First $31,700 of capital gains minus Montana Ordinary Income |
3.0% |
| Net long-term capital gains exceeding $31,700 minus Montana Ordinary Income |
4.1% |
| Montana Ordinary Income exceeds $31,700 |
4.1% |
Deductions
Montana deductions for tax year 2025.
| Deduction Type |
Amount |
| 65 and over exemption |
$5,660 |
| MSA (Medical Savings Account) contribution |
$4,600 |
