Single and Married Filing Separately

Estates, Trusts, and Pass-Through Composite Tax Filers have the same rates below.

2025 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 $21,100 of Montana Ordinary Income 4.7% Montana Ordinary Income exceeding $21,100 5.9%

2025 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 $21,100 of capital gains minus Montana Ordinary Income 3.0% Net long-term capital gains exceeding $21,100 minus Montana Ordinary Income 4.1% Montana Ordinary Income exceeds $21,100 4.1%