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Montana Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 15-30-101, et seq. |
| Who is Required to File | Residents on entire net income; Nonresidents on net income from property owned and business carried on in Montana; Estates and trusts are taxed during administration except if for educational, charitable, or religious purposes; Partnerships and S corporations are not taxed |
| Rate | First $2,300, 1%; Next $1,800, 2%; Next $2,100, 3%; Next $2,400, 4%; Next $2,400, 5%; Next $3,100, 6%; Over $13,900, 6.9% |
| Federal Income Tax Deductible | Yes |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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