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North Carolinacorporate tax inMontana
Moderate — top rate 5–7.99%

Montana

Top Rate
6.75%
Rate Structure
Flat
Franchise Tax
No
Gross Receipts Tax
No
S-Corp Recognized
Yes

Corporate Income Tax Rate at a Glance

Montana's top corporate income tax rate is 6.75%, applied as a flat rate. This places Montana in the "Moderate (5–7.99%)" tier among U.S. states.

Rate Structure (Flat vs. Graduated)

6.75% flat corporate income tax rate. Water's-edge filers may elect a 7.0% rate. Minimum tax: $50.

S-Corp & Pass-Through Treatment

Montana recognizes federal S-corp election. Pass-through entities may elect to pay tax at the entity level under Montana's PTE election at the highest individual rate (5.9%).

Official State Revenue Department

For current corporate tax rules in Montana, consult the state's official source at https://mtrevenue.gov/. Rates and rules change annually — verify with a qualified tax professional before taking any action.

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Related guides

Montana Department of Revenue: https://mtrevenue.gov/
Law last updated: 2025Row last reviewed: Apr 26, 2026

Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.