State Reference · Tax Year 2026
Montana (MT)
Two-bracket 4.7%/5.9%
Montana Department of Revenue · Main form: Form 2 · Due April 15, 2027
Rates & brackets
Top rate5.9%
Standard deduction20% of AGI, capped ~$5,540 single / $11,080 MFJ
Filing logistics
Main formForm 2
Filing dueApril 15, 2027
E-file portalTransAction Portal
AgencyMontana Department of Revenue
Major credits
- MT EITC (10% federal)
- Elderly Homeowner/Renter Credit
- Capital gain credit (2%)
Sales & property tax
Sales taxNone (some resort taxes)
Property taxLocally assessed; Property Tax Assistance Program (PTAP)
Preparer notes
- Capital gains taxed at ordinary rates minus 2% credit.
- Retirement pension exclusion up to $5,500 (income-limited).
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.