Montana State Income Tax Brackets 2026
Montana simplified to two brackets in 2024. There is no sales tax in Montana, which partially offsets the income tax burden.
| MT Taxable Income (Single) | State Rate |
|---|---|
| $0 – $20,500 | 4.7% |
| Over $20,500 | 5.9% |
Example: Montana Freelancer Earning $75,000 (2026)
| Tax Component | Amount |
|---|---|
| Self-Employment Tax (15.3%) | $10,597 |
| Federal Income Tax | $6,504 |
| Montana State Tax (6.9%) | $2,577 |
| Total Tax | $19,678 |
| Take-Home Pay | $55,322 |
| Effective Total Rate | 26.2% |
Montana 1099 Tax Details 2026: Brackets, Deductions & Rankings
For 2026, Montana applies 2 progressive tax brackets to single filers:
| Taxable income (single) | Rate |
|---|---|
| $0 – $47,500 | 4.7% |
| Over $47,500 | 5.65% |
Married-filing-jointly brackets are wider — top rate starts at $95,000 instead of $47,500.
Montana allows a state standard deduction of $16,100 (single) / $32,200 (married filing jointly).
At $75,000 net profit, Montana ranks #32 of 51 jurisdictions for total 1099 tax burden (rank 1 = lowest). A single freelancer pays $2,577 in state tax on top of $17,101 federal — $19,679 total, a 26.2% effective rate.
What a single freelancer pays in Montana (2026)
| Net profit | Montana state tax | Total tax (SE + federal + state) | Take-home | Effective rate |
|---|---|---|---|---|
| $50,000 | $1,427 | $11,888 | $38,112 | 23.8% |
| $75,000 | $2,577 | $19,679 | $55,321 | 26.2% |
| $100,000 | $3,890 | $29,635 | $70,365 | 29.6% |
| $150,000 | $6,515 | $49,900 | $100,100 | 33.3% |
Single filer, standard deduction, no QBI or other deductions. Computed with the same 2026 engine as the calculator.
How Montana compares to its neighbors at $75,000
| State | State tax | Total tax | vs Montana |
|---|---|---|---|
| Idaho | $2,841 | $19,942 | $264 more |
| Wyoming | $0 | $17,101 | $2,577 less |
| North Dakota | $100 | $17,201 | $2,477 less |
| South Dakota | $0 | $17,101 | $2,577 less |
Sources: IRS Rev. Proc. 2025-32 (federal brackets & standard deduction), SSA 2026 wage base ($184,500), Tax Foundation 2026 state individual income tax data, and the Montana Department of Revenue. Last updated July 2, 2026.
Montana Freelancer FAQ
What is the Montana income tax rate for freelancers in 2026?
Montana has two brackets: 4.7% on income up to $47,500 and 5.65% above. Montana has no sales tax, which helps offset the income tax. Billings and Missoula have no city income taxes.
How much tax does a Montana freelancer at $75,000 pay?
Approximately $10,597 SE + $6,504 federal + $2,577 MT state = $19,678 total. Effective rate ~26.2. Take-home ~$55,322.
Calculate Your Montana Taxes
Calculate My MT Taxes →📐 How we calculate Montana's numbers
Instead of a single flat rate, this tool runs your income through Montana's real 2026 progressive tax brackets (4.7% to 5.65%), standard deduction, and exemptions — on top of federal and self-employment tax — so your estimate reflects what you'd actually owe.
- Federal brackets & standard deduction: IRS Rev. Proc. 2025-32 (2026)
- Self-employment tax: 15.3% with the 92.35% net-earnings adjustment, the 50% SE-tax deduction, and the 0.9% Additional Medicare Tax — per IRS rules
- Social Security wage base: $184,500 for 2026 (SSA)
- Montana brackets & deductions: 2026 state Department of Revenue figures, cross-checked against the Tax Foundation
Built & maintained by Rahul B.
A software developer who got tired of “free” 1099 calculators that use lazy flat rates and give wrong numbers — so I built one on the actual 2026 IRS brackets and real state-by-state rates, updated every tax year. More about this tool →
Last reviewed for tax year 2026 · Independent tool — not affiliated with the IRS. Estimates for planning only; verify with a tax professional before filing.