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Individual Income Tax

If you live or work in Montana, you may need to file and pay individual income tax.

Business Taxes

Businesses in Montana pay income taxes based on how they are registered with the IRS. In addition to income tax, businesses may also owe withholding taxes, natural resource taxes, or other, miscellaneous taxes.

Alcoholic Beverage Taxes

The Montana Department of Revenue administers the state’s licensing, distribution, and taxation on Alcoholic Beverages.

You can learn more about licensing and distribution from the Alcoholic Beverage Control Division.

Natural Resource Taxes

Montana collects taxes on natural resources harvested in the state including coal, metal, oil, and natural gas.

Miscellaneous Taxes and Fees

Montana has several taxes covering specific businesses, services, or locations.
These taxes include telecommunications, tobacco, tourism, cannabis, and health care facilities among others.

Withholding Tax
Income Tax Exclusions, Exemptions, and Deductions
Estates and Trusts

An estate or trust is managed by a fiduciary, also known as a guardian, trustee, executor, administrator, receiver, or conservator. The fiduciary is responsible for filing and paying taxes on an estate or trust’s behalf.

Income Tax Credits
Centrally Assessed Property
Tobacco and Nicotine Taxes

Montana requires all wholesalers and retailers selling tobacco products to be licensed by the Department of Revenue.

To see if a business is licensed in Montana, consult our Active Tobacco License List.

View the Cigarette Minimum Price List.

For information on approved tobacco products, see the Department of Justice Tobacco Sales and Directory.

The Department of Justice provides several resources about Tobacco product sales in Montana, including lists of all tobacco products approved for sale. They also provide a guide on the fire safety standards the State Fire Marshall uses to approve cigarettes for sale in Montana.

Tax Relief Programs

Montana has several programs which assist taxpayers with both income and property tax.

Taxpayer Protection & Fraud Prevention
MEDIA Credit

Montana Economic Development Industry Advancement (MEDIA) Tax Credit