(tax-tables-and-deductions)2024 Montana Tax Tables and Deductions#
(tax-tables-and-deductions)(block-1)Single and Married Filing Separately#
Estates, Trusts, and Pass-Through Composite Tax Filers have the same rates below.
2024 Ordinary Income Tax Rates — Single and Married Filing Separately. Rates apply to taxable income without net long-term capital gains. Ordinary Income Tax Rate First $20,500 of Montana Ordinary Income 4.7% Montana Ordinary Income exceeding $20,500 5.9%
2024 Net Long-Term Capital Gains Tax Rates — Single and Married Filing Separately. Rates depend on how capital gains compare to Montana Ordinary Income. Net Long-Term Capital Gain Tax Rate First $20,500 of capital gains minus Montana Ordinary Income 3.0% Net long-term capital gains exceeding $20,500 minus Montana Ordinary Income 4.1% Montana Ordinary Income exceeds $20,500 4.1%
(tax-tables-and-deductions)(block-2)Married Filing Jointly and Qualifying Surviving Spouse#
2024 Ordinary Income Tax Rates — Married Filing Jointly and Qualifying Surviving Spouse. Rates apply to taxable income without net long-term capital gains. Ordinary Income Tax Rate First $41,000 of Montana Ordinary Income 4.7% Montana Ordinary Income exceeding $41,000 5.9%
2024 Net Long-Term Capital Gains Tax Rates — Married Filing Jointly and Qualifying Surviving Spouse. Rates depend on how capital gains compare to Montana Ordinary Income. Net Long-Term Capital Gain Tax Rate First $41,000 of capital gains minus Montana Ordinary Income 3.0% Net long-term capital gains exceeding $41,000 minus Montana Ordinary Income 4.1% Montana Ordinary Income exceeds $41,000 4.1%