2026 Montana Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Montana in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Montana State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $47,500 | 4.70% |
| $47,500 | ∞ | 5.65% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 6.75%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Montana — 2026
OfficialValues verifiedTY2026 brackets reflect HB 337 (Ch. 227, L. 2025, signed 2025-04-28): top rate cut 5.9% -> 5.65%, single/MFS threshold widened $21,100 -> $47,500. HB 337 sec. 1 suspends indexation for this bracket and sec. 4 defers the new inflation factor to TY2028, so no further adjustment applies until then. Capital-gains rates (3.0%/4.1%) are unchanged by HB 337.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets, Capital gains · confirmed
Enacted HB337/Chapter 227 text amending MCA 15-30-2103(1)(c) for TY2026
Cited for Rate brackets · confirmed
DOR summary confirming 4.7%/5.65% brackets with $47,500 single-filer threshold for TY2026
Cited for Corporate rate · confirmed
DOR corporate tax page, no 2026 rate change noted
Cited for Standard deduction, Corporate rate · confirmed
Feb 2026 Legislative Fiscal Division memo cataloguing recent income-tax-affecting legislation; no corporate rate change listed
How we rate sources — tiers are derived from what published the document, not from our confidence in it.