Married Filing Jointly and Qualifying Surviving Spouse

2025 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 $42,200 of Montana Ordinary Income 4.7% Montana Ordinary Income exceeding $42,200 5.9%

2025 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 $42,200 of capital gains minus Montana Ordinary Income 3.0% Net long-term capital gains exceeding $42,200 minus Montana Ordinary Income 4.1% Montana Ordinary Income exceeds $42,200 4.1%