Montana income tax brackets for 2026
Montana taxes wages at rates from 4.7% to 5.65%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $47,500 | 4.7% |
| Over $47,500 | 5.65% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $95,000 | 4.7% |
| Over $95,000 | 5.65% |
| Head of household: taxable income | Rate |
|---|---|
| Up to $71,250 | 4.7% |
| Over $71,250 | 5.65% |
Deductions, exemptions and credits
| Standard deduction | $16,100 single · $32,200 married · $24,150 head of household |
|---|
- Montana has two rates. For 2026, House Bill 337 cut the top rate from 5.9% to 5.65% and widened the 4.7% bracket to $47,500 of taxable income for single filers ($95,000 for couples).
- The top rate is scheduled to fall again, to 5.4%, in 2027.
No Montana payroll deductions
Montana does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Montana paycheck are federal taxes, Montana income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Montana
Montana cities and counties do not tax wages.
Example: $60,000 salary in Montana
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Montana income tax | -$79.36 | -$2,063.30 |
| Take-home pay | $1,858.72 | $48,326.70 |
Montana income tax is about $2,063.30 a year here, 3.44% of gross pay. All taxes together take 19.5% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Montana at different salaries
Yearly take-home pay for a single filer in Montana, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $96,653 a year (19.5% in taxes).
| Salary | Montana tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $653 | $25,632 | $985.83 |
| $45,000 | $1,358 | $36,979 | $1,422.28 |
| $60,000 | $2,063 | $48,327 | $1,858.72 |
| $80,000 | $3,159 | $61,951 | $2,382.73 |
| $100,000 | $4,289 | $74,891 | $2,880.42 |
| $150,000 | $7,114 | $106,677 | $4,102.96 |
| $250,000 | $12,764 | $170,418 | $6,554.53 |
How the Montana paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Montana tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, then divided by the number of paychecks.
Montana tax = Brackets(Wages − pre-tax deductions − standard deduction)