Montana Tax Policy & Rates 2026

Income tax, sales tax, property tax, and overall tax burden for Montana in 2026, with political context.

No
No Income Tax
5.9% (flat, 2024 change)
Income Tax Rate
#27
Tax Burden Rank (1=highest)
#41
Property Tax Rank (1=highest)

Tax Policy Overview

Montana has no sales tax and a relatively low flat income tax (reduced from 6.75% in 2024). Property taxes have surged with in-migration, creating political pressure. The lack of sales tax makes Montana attractive for large purchases.

Key Tax Rates

Tax TypeRate / Status
Income Tax5.9% (flat, 2024 change)
No Income TaxNo
Sales TaxNone
No Sales TaxYes
Corporate Tax6.75%
Property Tax Rank#41 nationally (1=highest)
Overall Tax Burden Rank#27 nationally (1=highest)

Political Context

Montana Republicans cut income taxes and moved to a flat rate. The property tax surge from rapid appreciation has been a top political issue — the legislature passed property tax relief measures. The no-sales-tax environment (shared with Oregon and New Hampshire) gives Montana a competitive advantage.

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