The Montana Taxpayers Association was formed in 1921 when a group of con-
cerned Montanans from 19 counties met to discuss the problems of local and
state government. It is the third oldest state organization and is financed solely
through voluntary dues from those who live and do business in Montana.
One hundred plus years later, the association continues on that path started long
ago, with members from all 56 counties in the state and a Board of Directors
representing the basic economic groups in Montana. The Association contin-
ues to focus on finding solutions toward equitable taxation and fiscal policy in
Montana and proving a reputable source of non-partisan, common sense ideas
on the subject of state taxation.
Montana Taxpayers Association
(406) 442-2130 www.montax.org
publisher comparisons 2022
MONTANA TAXES
COMPARISONS
WITH
OTHER
STATES
This publication has been made possible
by the following:
Montana Taxpayers Association
Consultant—Pam Hyatt
revised (8/22)
Purpose
This guide summarizes Montana’s state and local taxes, and compares them with
other states in the region. It also lists Montana’s rankings among all fifty states
for various taxes. The guide is intended to provide clear and accurate infor-
mation for policy makers and individuals and businesses considering locating in
Montana. Due to timing and availability of state tax data, the comparisons here
do not reflect the current year’s tax laws.
Montana Taxes—Overall State & Local Tax Burden
Montana imposes taxes on property, natural resources, and corporate and person-
al income. Montana also taxes alcohol, tobacco, gasoline, and other selected
items, but has no general sales tax. The overall tax burden—taking into account
the various taxes levied by all levels of Montana government (state, counties,
cities and towns, school districts, etc.) - is the 16th lowest in the nation on a per
capita basis and 13th lowest as a percentage of income. Montana taxes are also
lower than average in comparison with other states in the region.
Table 1—Total State and Local Taxes
Dollars
Per Capita
Percent
Of Income
Amount U.S. Rank* Amount U.S. Rank*
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$7,326
$5,617
$3,916
$4,444
$4,850
$8,560
$5,386
$4,289
$4,841
$6,040
$5,564
7
17
47
35
28
2
21
37
29
14
18
11.4%
9.2%
8.7%
8.9%
9.4%
14.9%
10.3%
7.9%
9.9%
9.6%
9.0%
9
32
41
36
30
2
18
48
24
26
34
U.S. Average
Region Average
$5,666
$5,530
10.2%
9.9%
Page 1
Source: Tax Foundation “Facts and Figures 2022: Table 5 for FY2019.
Ranks: 1 = highest taxes; 50 = lowest taxes.
Total Tax Burden by Income Level
The estimated burden on a family of three of all personal taxes—income, property, general sales,
and auto taxes—is provided in the tables below for three different income levels. Montana taxes
are below national averages at all income levels.
Table 9(a) - Estimated Tax Burden: Income Level = $25,000
Income2/ Property3/ Sales Auto Total Rank % of Income
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$(125)
$(282)
$(290)
$225
$0
$0
$515
$0
$0
$0
$0
$2,488
$2,178
$1,161
$1,111
$1,393
$1,057
$2,264
$1,141
$1,510
$3,128
$1,364
$1,208
$1,074
$995
$19
$1,040
$811
$0
$1,119
$1,125
$1,267
$755
$516
$289
$207
$415
$372
$198
$331
$234
$300
$538
$286
$4,086
$3,260
$2,073
$1,770
$2,805
$2,066
$3,111
$2,494
$2,935
$4,933
$2,405
4
13
40
46
27
42
18
30
24
1
32
16.3%
13.0%
8.3%
7.1%
11.2%
8.3%
12.4%
10.0%
11.7%
19.7%
9.6%
U.S. Median $0 $1,525 $890 $265 $2,847 11.4%
Table 9(b) - Estimated Tax Burden: Income Level = $75,000
Income Property/3 Sales Auto Total Rank % of Income
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$435
$2,223
$2,421
$3,094
$0
$549
$4,586
$0
$2,759
$0
$0
$4,924
$1,526
$2,118
$2,114
$3,183
$2,091
$3,594
$2,453
$1,741
$2,611
$2,070
$1,728
$1,541
$1,332
$36
$1,515
$1,135
$0
$1,481
$1,572
$1,832
$1,086
$1,096
$759
$394
$749
$808
$373
$618
$474
$580
$1,194
$804
$8184
$6,050
$6,265
$5,993
$5,506
$4,147
$8798
$4,407
$6,652
$5,637
$3,960
14
35
33
37
42
49
8
48
27
40
50
10.9%
8.1%
8.4%
8.0%
7.3%
5.5%
11.7%
5.9%
8.9%
7.5%
5.3%
U.S. Median $2,664 $2,507 $1,280 $553 $6,669 8.9%
Table 9(c) - Estimated Tax Burden: Income Level = $150,000
Income Property Sales Auto Total Rank % of Income
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$3,528
$5,599
$7,472
$7,339
$0
$1,865
$9,697
$0
$7,385
$0
$0
$9,933
$3,052
$5,358
$4,228
$6,367
$4,182
$7,188
$4,905
$3,481
$5,222
$4,141
$2,198
$2,005
$1,697
$39
$1,966
$1,504
$0
$1,903
$2,014
$2,332
$1,422
$1,379
$1,303
$413
$895
$1,436
$386
$644
$491
$628
$1,512
$1,234
$17,038
$11,959
$14,939
$12,502
$9,769
$7,937
$17,528
$7,299
$13,509
$9,066
$6,796
15
38
20
35
42
47
10
49
29
44
50
11.4%
8.0%
10.0%
8.3%
6.5%
5.3%
11.7%
4.9%
9.0%
6.0%
4.5%
U.S. Median $6,770 $5,222 $1,646 $644 $14,080 - 9.4%
Page 6
Source: Tax Rates & Tax Burdens in the District of Columbia/A Nationwide Comparison (2020)
3/Some jurisdictions offer a property tax credit of property taxes paid through the income tax and those refunds are reflected in the income tax burdens. MT has some
selective sales taxes.
2Amounts in parenthesis represent refundable State Earned Income Tax Credits. States with dashes do not have an income tax. 3/Based on 15 percent of estimated annual
rent. MT has some selective sales taxes
MT has some selective sales taxes applied to consumption taxes.
Montana Corporate License Tax
Montana imposes a corporate license tax on net income earned in Mon-
tana. Montana’s rate is about average when compared to surrounding
states.
Table 7— State Corporate Income Tax
Rate Apportionment Formula
California*
Colorado*
Idaho*
Montana*
Nevada
North Dakota*
Oregon
South Dakota
Utah
Washington
Wyoming
8.84%
4.55%
6.5%
6.75%
1.41-4.31%
6.6-7.6%
4.95%
Sales
Sales
Double wtd. Sales
Double wtd Sales
No State Income Tax
3 Factor/Sales
Sales
No State Income Tax
Sales
No State Income Tax
No State Income Tax
*State has adopted substantial portions of the UDITPA.
Source: Federation of Tax Administrators, January 1, 2022
Sales Taxes
Montana has no general sales tax but levies selective (excise) taxes on
gasoline, alcohol, tobacco, lodgings and other items. Montana ranks
relatively high on its use of selective taxes.
Table 8—Selective (Excise) Taxes
Per Capita % of Income
Amount Rank Amount Rank
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$643
$538
$381
$637
$1,099
$712
$596
$591
$596
$876
$373
17
32
47
21
2
13
24
27
25
8
48
0.9%
0.8%
0.8%
1.2%
2.1%
1.2%
1.1%
1.0%
1.2%
1.3%
0.6%
34
44
45
16
2
17
24
29
18
12
50
U.S. Average
Region Average
$629
$640
1.1%
1.2%
Source: Tax Foundation “Facts and Figures 2022” - Table 32 for Fiscal Year 2019.
Excludes Washington’s B&O tax.
Page 5
Montana Property Taxes
As in most other states, property taxes vary from school district to school district according
to the local mill levy. The following two tables compare property taxes in the largest city of
each state for residential and industrial property. Effective tax rates are property taxes divid-
ed by the market value of the property.
Table 2—Effective Property Tax Rates—Residential Property
State/Metropolitan Area
Tax
Effective
Tax Rate
Rank
Median
Home Price
Rank
California, Los Angeles
Colorado, Denver
Idaho, Boise
Montana, Billings*
Nevada, Las Vegas
North Dakota, Fargo
Oregon, Portland
South Dakota, Sioux Falls
Utah, Salt Lake City
Washington, Seattle
Wyoming, Cheyenne*
8,283
2,307
2,286
2,169
3,420
2,839
11,022
3,344
2,445
6,300
1,381
1.188%
0.516%
0.735%
0.932%
1.118%
1.199%
2.476%
1.528%
0.646%
0.821%
0.644%
30
50
44
39
33
29
5
16
47
43
48
697,200
447,500
310,900
232,700
305,900
236,800
445,200
218,900
378,300
767,000
214,300
3
36
38
40
18
27
1
21
33
7
49
U.S. Average
Region Average
3,470
4,163
1.379%
1.073%
281,581
386,790
Source: 50-State Property Tax Comparison Study 2020, Lincoln Institute of Land Policy and the Minnesota Center
for Fiscal Excellence June 2021
Table 3—Effective Property Tax Rates—Industrial Property
$25,000,000 Land and Building—$12,500,000 Machinery and Equipment—
$10,000,000 Inventories—$2,500,000 Fixtures
State Tax Effective Tax Rate Rank
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
570,061
987,647
548,733
769,747
536,805
322,610
990,257
422,435
476,547
335,213
248,883
0.912%
1.580%
0.878%
1.232%
0.859%
0.645%
1.981%
0.845%
0.953%
0.670%
0.498%
36
18
39
29
40
49
12
44
40
48
53
U.S. Average
Region Average
718,840
564,448
1.438%
1.005%
Source: 50-State Property Tax Comparison Study 2020, Lincoln Institute of Land Policy and
Minnesota Center for Fiscal Excellence, June 2021.
Page 2
Montana Income Taxes
Montana is one of only six states that some portion of Federal taxes are al-
lowed to be deducted on the state return. In 2021 Montana reduced the top
individual income tax rate to 6.5% effective for tax year 2024.
Table 4—Top Tax Rates on Ordinary Income
Statutory
Rate
Fed Tax
Deductible?
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
2
Wyoming
13.3%
4.55%
6.0%
6.75%
No Income Tax
2.9%
9.9%
No Income Tax
4.95%
No Income Tax
No Income Tax
No
No
No
Limited
1
No
Limited
1
No
Source: Tax Foundation “Facts and Figures 2022” - Table 11 as of January 1, 2022
1. Montana limits the amount of Federal taxes which can be deducted to $10,000 for a mar-
ried couple filing jointly and $5,000 for individuals. Oregon’s limit is $6,500.
2. Excludes Washington’s B&O tax.
Page 3
Capital Gains
Most states tax capital gains as ordinary income. However, several states provide
special treatment, sometimes limited to gains realized from—or invested in—the
state. Montana is unique in providing a tax credit of 2% on all capital gains,
whether invested in Montana or not.
Table 5—Taxation of Capital Gains
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
Same as federal, except no deferral or exclusion for qualified small business stock
Excludes up to $100,000 on certain CO sources held for 5 years
Exclude 60% of long term gains on certain ID personal property
Tax credit = 2% of net gains
No Income Tax
Exclude 40% of net long term gains
Reduced tax rate on certain farm assets
No Income Tax
Credit for gains reinvested in certain UT small businesses
No Income Tax
No Income Tax
State and local individual income taxes in Montana are slightly above average on
a per capita basis and above average as a percentage of income.
Table 6—Average Individual Income Tax Burden
$ Per Capita Amount Rank % of Income Rank
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$2,135
$1,306
$1,040
$1,235
No Income Tax
$484
$2,038
No Income Tax
$1,141
No Income Tax
No Income Tax
4
15
28
18
41
5
23
3.1%
2.0%
2.2%
2.3%
0.8%
3.6%
2.2%
5
23
20
15
32
2
18
U.S. Aver-
age
$1,171 2%
Source: Tax Foundation “Facts and Figures 2022” - Table 12 for FY2020
Page 4
Source: Wisconsin Legislative Fiscal Bureau. “Individual Income Tax Provisions in the
States” (January 2021)
Montana Income Taxes
Montana is one of only six states that some portion of Federal taxes are al-
lowed to be deducted on the state return. In 2021 Montana reduced the top
individual income tax rate to 6.5% effective for tax year 2024.
Table 4—Top Tax Rates on Ordinary Income
Statutory
Rate
Fed Tax
Deductible?
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
2
Wyoming
13.3%
4.55%
6.0%
6.75%
No Income Tax
2.9%
9.9%
No Income Tax
4.95%
No Income Tax
No Income Tax
No
No
No
Limited
1
No
Limited
1
No
Source: Tax Foundation “Facts and Figures 2022” - Table 11 as of January 1, 2022
1. Montana limits the amount of Federal taxes which can be deducted to $10,000 for a mar-
ried couple filing jointly and $5,000 for individuals. Oregon’s limit is $6,500.
2. Excludes Washington’s B&O tax.
Page 3
Capital Gains
Most states tax capital gains as ordinary income. However, several states provide
special treatment, sometimes limited to gains realized from—or invested in—the
state. Montana is unique in providing a tax credit of 2% on all capital gains,
whether invested in Montana or not.
Table 5—Taxation of Capital Gains
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
Same as federal, except no deferral or exclusion for qualified small business stock
Excludes up to $100,000 on certain CO sources held for 5 years
Exclude 60% of long term gains on certain ID personal property
Tax credit = 2% of net gains
No Income Tax
Exclude 40% of net long term gains
Reduced tax rate on certain farm assets
No Income Tax
Credit for gains reinvested in certain UT small businesses
No Income Tax
No Income Tax
State and local individual income taxes in Montana are slightly above average on
a per capita basis and above average as a percentage of income.
Table 6—Average Individual Income Tax Burden
$ Per Capita Amount Rank % of Income Rank
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$2,135
$1,306
$1,040
$1,235
No Income Tax
$484
$2,038
No Income Tax
$1,141
No Income Tax
No Income Tax
4
15
28
18
41
5
23
3.1%
2.0%
2.2%
2.3%
0.8%
3.6%
2.2%
5
23
20
15
32
2
18
U.S. Aver-
age
$1,171 2%
Source: Tax Foundation “Facts and Figures 2022” - Table 12 for FY2020
Page 4
Source: Wisconsin Legislative Fiscal Bureau. “Individual Income Tax Provisions in the
States” (January 2021)
Montana Corporate License Tax
Montana imposes a corporate license tax on net income earned in Mon-
tana. Montana’s rate is about average when compared to surrounding
states.
Table 7— State Corporate Income Tax
Rate Apportionment Formula
California*
Colorado*
Idaho*
Montana*
Nevada
North Dakota*
Oregon
South Dakota
Utah
Washington
Wyoming
8.84%
4.55%
6.5%
6.75%
1.41-4.31%
6.6-7.6%
4.95%
Sales
Sales
Double wtd. Sales
Double wtd Sales
No State Income Tax
3 Factor/Sales
Sales
No State Income Tax
Sales
No State Income Tax
No State Income Tax
*State has adopted substantial portions of the UDITPA.
Source: Federation of Tax Administrators, January 1, 2022
Sales Taxes
Montana has no general sales tax but levies selective (excise) taxes on
gasoline, alcohol, tobacco, lodgings and other items. Montana ranks
relatively high on its use of selective taxes.
Table 8—Selective (Excise) Taxes
Per Capita % of Income
Amount Rank Amount Rank
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$643
$538
$381
$637
$1,099
$712
$596
$591
$596
$876
$373
17
32
47
21
2
13
24
27
25
8
48
0.9%
0.8%
0.8%
1.2%
2.1%
1.2%
1.1%
1.0%
1.2%
1.3%
0.6%
34
44
45
16
2
17
24
29
18
12
50
U.S. Average
Region Average
$629
$640
1.1%
1.2%
Source: Tax Foundation “Facts and Figures 2022” - Table 32 for Fiscal Year 2019.
Excludes Washington’s B&O tax.
Page 5
Montana Property Taxes
As in most other states, property taxes vary from school district to school district according
to the local mill levy. The following two tables compare property taxes in the largest city of
each state for residential and industrial property. Effective tax rates are property taxes divid-
ed by the market value of the property.
Table 2—Effective Property Tax Rates—Residential Property
State/Metropolitan Area
Tax
Effective
Tax Rate
Rank
Median
Home Price
Rank
California, Los Angeles
Colorado, Denver
Idaho, Boise
Montana, Billings*
Nevada, Las Vegas
North Dakota, Fargo
Oregon, Portland
South Dakota, Sioux Falls
Utah, Salt Lake City
Washington, Seattle
Wyoming, Cheyenne*
8,283
2,307
2,286
2,169
3,420
2,839
11,022
3,344
2,445
6,300
1,381
1.188%
0.516%
0.735%
0.932%
1.118%
1.199%
2.476%
1.528%
0.646%
0.821%
0.644%
30
50
44
39
33
29
5
16
47
43
48
697,200
447,500
310,900
232,700
305,900
236,800
445,200
218,900
378,300
767,000
214,300
3
36
38
40
18
27
1
21
33
7
49
U.S. Average
Region Average
3,470
4,163
1.379%
1.073%
281,581
386,790
Source: 50-State Property Tax Comparison Study 2020, Lincoln Institute of Land Policy and the Minnesota Center
for Fiscal Excellence June 2021
Table 3—Effective Property Tax Rates—Industrial Property
$25,000,000 Land and Building—$12,500,000 Machinery and Equipment—
$10,000,000 Inventories—$2,500,000 Fixtures
State Tax Effective Tax Rate Rank
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
570,061
987,647
548,733
769,747
536,805
322,610
990,257
422,435
476,547
335,213
248,883
0.912%
1.580%
0.878%
1.232%
0.859%
0.645%
1.981%
0.845%
0.953%
0.670%
0.498%
36
18
39
29
40
49
12
44
40
48
53
U.S. Average
Region Average
718,840
564,448
1.438%
1.005%
Source: 50-State Property Tax Comparison Study 2020, Lincoln Institute of Land Policy and
Minnesota Center for Fiscal Excellence, June 2021.
Page 2
Purpose
This guide summarizes Montana’s state and local taxes, and compares them with
other states in the region. It also lists Montana’s rankings among all fifty states
for various taxes. The guide is intended to provide clear and accurate infor-
mation for policy makers and individuals and businesses considering locating in
Montana. Due to timing and availability of state tax data, the comparisons here
do not reflect the current year’s tax laws.
Montana Taxes—Overall State & Local Tax Burden
Montana imposes taxes on property, natural resources, and corporate and person-
al income. Montana also taxes alcohol, tobacco, gasoline, and other selected
items, but has no general sales tax. The overall tax burden—taking into account
the various taxes levied by all levels of Montana government (state, counties,
cities and towns, school districts, etc.) - is the 16th lowest in the nation on a per
capita basis and 13th lowest as a percentage of income. Montana taxes are also
lower than average in comparison with other states in the region.
Table 1—Total State and Local Taxes
Dollars
Per Capita
Percent
Of Income
Amount U.S. Rank* Amount U.S. Rank*
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$7,326
$5,617
$3,916
$4,444
$4,850
$8,560
$5,386
$4,289
$4,841
$6,040
$5,564
7
17
47
35
28
2
21
37
29
14
18
11.4%
9.2%
8.7%
8.9%
9.4%
14.9%
10.3%
7.9%
9.9%
9.6%
9.0%
9
32
41
36
30
2
18
48
24
26
34
U.S. Average
Region Average
$5,666
$5,530
10.2%
9.9%
Page 1
Source: Tax Foundation “Facts and Figures 2022: Table 5 for FY2019.
Ranks: 1 = highest taxes; 50 = lowest taxes.
Total Tax Burden by Income Level
The estimated burden on a family of three of all personal taxes—income, property, general sales,
and auto taxes—is provided in the tables below for three different income levels. Montana taxes
are below national averages at all income levels.
Table 9(a) - Estimated Tax Burden: Income Level = $25,000
Income2/ Property3/ Sales Auto Total Rank % of Income
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$(125)
$(282)
$(290)
$225
$0
$0
$515
$0
$0
$0
$0
$2,488
$2,178
$1,161
$1,111
$1,393
$1,057
$2,264
$1,141
$1,510
$3,128
$1,364
$1,208
$1,074
$995
$19
$1,040
$811
$0
$1,119
$1,125
$1,267
$755
$516
$289
$207
$415
$372
$198
$331
$234
$300
$538
$286
$4,086
$3,260
$2,073
$1,770
$2,805
$2,066
$3,111
$2,494
$2,935
$4,933
$2,405
4
13
40
46
27
42
18
30
24
1
32
16.3%
13.0%
8.3%
7.1%
11.2%
8.3%
12.4%
10.0%
11.7%
19.7%
9.6%
U.S. Median $0 $1,525 $890 $265 $2,847 11.4%
Table 9(b) - Estimated Tax Burden: Income Level = $75,000
Income Property/3 Sales Auto Total Rank % of Income
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$435
$2,223
$2,421
$3,094
$0
$549
$4,586
$0
$2,759
$0
$0
$4,924
$1,526
$2,118
$2,114
$3,183
$2,091
$3,594
$2,453
$1,741
$2,611
$2,070
$1,728
$1,541
$1,332
$36
$1,515
$1,135
$0
$1,481
$1,572
$1,832
$1,086
$1,096
$759
$394
$749
$808
$373
$618
$474
$580
$1,194
$804
$8184
$6,050
$6,265
$5,993
$5,506
$4,147
$8798
$4,407
$6,652
$5,637
$3,960
14
35
33
37
42
49
8
48
27
40
50
10.9%
8.1%
8.4%
8.0%
7.3%
5.5%
11.7%
5.9%
8.9%
7.5%
5.3%
U.S. Median $2,664 $2,507 $1,280 $553 $6,669 8.9%
Table 9(c) - Estimated Tax Burden: Income Level = $150,000
Income Property Sales Auto Total Rank % of Income
California
Colorado
Idaho
Montana
Nevada
North Dakota
Oregon
South Dakota
Utah
Washington
Wyoming
$3,528
$5,599
$7,472
$7,339
$0
$1,865
$9,697
$0
$7,385
$0
$0
$9,933
$3,052
$5,358
$4,228
$6,367
$4,182
$7,188
$4,905
$3,481
$5,222
$4,141
$2,198
$2,005
$1,697
$39
$1,966
$1,504
$0
$1,903
$2,014
$2,332
$1,422
$1,379
$1,303
$413
$895
$1,436
$386
$644
$491
$628
$1,512
$1,234
$17,038
$11,959
$14,939
$12,502
$9,769
$7,937
$17,528
$7,299
$13,509
$9,066
$6,796
15
38
20
35
42
47
10
49
29
44
50
11.4%
8.0%
10.0%
8.3%
6.5%
5.3%
11.7%
4.9%
9.0%
6.0%
4.5%
U.S. Median $6,770 $5,222 $1,646 $644 $14,080 - 9.4%
Page 6
Source: Tax Rates & Tax Burdens in the District of Columbia/A Nationwide Comparison (2020)
3/Some jurisdictions offer a property tax credit of property taxes paid through the income tax and those refunds are reflected in the income tax burdens. MT has some
selective sales taxes.
2Amounts in parenthesis represent refundable State Earned Income Tax Credits. States with dashes do not have an income tax. 3/Based on 15 percent of estimated annual
rent. MT has some selective sales taxes
MT has some selective sales taxes applied to consumption taxes.
The Montana Taxpayers Association was formed in 1921 when a group of con-
cerned Montanans from 19 counties met to discuss the problems of local and
state government. It is the third oldest state organization and is financed solely
through voluntary dues from those who live and do business in Montana.
One hundred plus years later, the association continues on that path started long
ago, with members from all 56 counties in the state and a Board of Directors
representing the basic economic groups in Montana. The Association contin-
ues to focus on finding solutions toward equitable taxation and fiscal policy in
Montana and proving a reputable source of non-partisan, common sense ideas
on the subject of state taxation.
Montana Taxpayers Association
(406) 442-2130 www.montax.org
publisher comparisons 2022
MONTANA TAXES
COMPARISONS
WITH
OTHER
STATES
This publication has been made possible
by the following:
Montana Taxpayers Association
Consultant—Pam Hyatt
revised (8/22)
