Taxes in Montana
Every state-level tax in Montana, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
Montana collects no state sales tax at all, which leaves it near the bottom of the national rankings for combined sales tax — 49th out of 51. What fills the gap is less obvious from the data provided here. No single alternative tax stands out as the clear engine behind state revenue, and the notable facts available do not identify a dominant replacement source. Readers looking for a straightforward answer about what funds Montana will not find one in this profile; the only firm detail is its placement at 49th nationally on combined sales tax, reflecting the absence of a state-level sales levy.
State income tax
5.65% 2 brackets · graduated.
Sales tax
The combined state + local sales tax rate is 0.00%. State rate 0.00% plus an average 0.00% local.
Estate & inheritance tax
Montana imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
Montana levies a transfer tax of 0.000% — No state transfer tax.
Cigarette Tax
Montana levies a cigarette tax of $1.70 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Montana levies a gas tax of 33.75¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Montana levies a beer tax of $0.139 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Montana levies a wine tax of $1.060 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Montana levies a spirits tax of $10.550 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.68%. Compare counties below for local rates.
Counties in Montana by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Blaine County | 1.34% | $155,500 |
| Roosevelt County | 1.28% | $118,800 |
| Sheridan County | 1.23% | $124,000 |
| Valley County | 1.18% | $198,400 |
| Dawson County | 1.14% | $185,300 |
| Big Horn County | 1.10% | $143,400 |
| Custer County | 1.03% | $219,100 |
| Silver Bow County | 0.98% | $255,200 |
| Hill County | 0.98% | $202,600 |
| Liberty County | 0.93% | $169,100 |
| Missoula County | 0.88% | $472,100 |
| Cascade County | 0.87% | $265,300 |
| Toole County | 0.87% | $218,400 |
| Daniels County | 0.87% | $184,800 |
| Glacier County | 0.84% | $165,100 |
| Prairie County | 0.84% | $165,700 |
| Yellowstone County | 0.81% | $349,500 |
| Pondera County | 0.80% | $206,100 |
| Lewis and Clark County | 0.79% | $393,500 |
| Phillips County | 0.79% | $197,600 |
| Deer Lodge County | 0.78% | $231,700 |
| Chouteau County | 0.75% | $207,800 |
| Teton County | 0.75% | $264,000 |
| Fergus County | 0.75% | $236,100 |
| Richland County | 0.73% | $263,000 |
| Rosebud County | 0.70% | $182,400 |
| Powell County | 0.69% | $306,500 |
| Powder River County | 0.68% | $192,100 |
| McCone County | 0.68% | $211,600 |
| Beaverhead County | 0.67% | $308,300 |