Finance · Montana · Tax year 2026
Montana Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Montana sole proprietor with no other income owes about $26,254: $14,130 of self-employment tax, $8,235 of federal income tax, and $3,890 of Montana income tax. That is 26.3% of profit, or $6,564 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $63 less in Idaho and $3,890 less in South Dakota.
- State income tax
- 4.7% to 5.65%
- Montana tax on $100,000
- $3,890
- National rank
- #19 highest of 51
- Set aside on $100,000
- 26.3%
- State estimated payments
- Form IT (payment voucher)
- LLC filing fee
- $35
- State sales tax
- None
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Montana self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Montana tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $990 | $8,417 | 21.0% | $2,104 |
| $60,000 | $8,478 | $3,559 | $1,864 | $13,901 | 23.2% | $3,475 |
| $80,000 | $11,304 | $5,344 | $2,840 | $19,487 | 24.4% | $4,872 |
| $100,000 | $14,130 | $8,235 | $3,890 | $26,254 | 26.3% | $6,564 |
| $150,000 | $21,194 | $16,413 | $6,515 | $44,123 | 29.4% | $11,031 |
| $250,000 | $29,851 | $36,509 | $11,929 | $78,289 | 31.3% | $19,572 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Montana tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $234 | $6,284 | 15.7% | $1,571 |
| $60,000 | $8,478 | $1,885 | $1,107 | $11,470 | 19.1% | $2,868 |
| $80,000 | $11,304 | $3,550 | $1,981 | $16,835 | 21.0% | $4,209 |
| $100,000 | $14,130 | $5,335 | $2,855 | $22,319 | 22.3% | $5,580 |
| $150,000 | $21,194 | $9,795 | $5,154 | $36,144 | 24.1% | $9,036 |
| $250,000 | $29,573 | $25,154 | $10,568 | $65,295 | 26.1% | $16,324 |
How Montana taxes self-employment income
Montana starts from federal taxable income, so the federal standard deduction and the QBI deduction carry through to the state return before Montana's own adjustments.
- Standard deduction: $0 (none)
- Top rate: 5.65%; your bracket on $100,000 of profit is 5.65%.
2026 Montana income tax brackets (single)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $47,500 | 4.7% |
| $47,500 | and up | 5.65% |
2026 Montana brackets (married filing jointly)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $95,000 | 4.7% |
| $95,000 | and up | 5.65% |
Montana vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $63 less in Idaho and $3,890 less in South Dakota.
| State | State income tax | Total tax | Set aside | vs Montana |
|---|---|---|---|---|
| Montana | $3,890 | $26,254 | 26.3% | — |
| Idaho | $3,827 | $26,192 | 26.2% | −$63 |
| North Dakota | $232 | $22,596 | 22.6% | −$3,658 |
| South Dakota | $0 | $22,365 | 22.4% | −$3,890 |
| Wyoming | $0 | $22,365 | 22.4% | −$3,890 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Montana.
| Profit | Idaho | North Dakota | South Dakota | Wyoming |
|---|---|---|---|---|
| $40,000 | −$119 | −$990 | −$990 | −$990 |
| $60,000 | −$7 | −$1,864 | −$1,864 | −$1,864 |
| $80,000 | +$2 | −$2,840 | −$2,840 | −$2,840 |
| $100,000 | −$63 | −$3,658 | −$3,890 | −$3,890 |
| $150,000 | −$225 | −$5,559 | −$6,515 | −$6,515 |
| $250,000 | −$561 | −$9,328 | −$11,929 | −$11,929 |
What's different about Montana for the self-employed
- Montana starts from federal taxable income but adds back the federal QBI deduction, which this estimate includes.
- No local income taxes and no general sales tax.
- Montana has no general sales tax, but ten designated resort areas (e.g., Whitefish, Big Sky, West Yellowstone, Red Lodge) levy a local resort tax of up to 3% on lodging, restaurants, bars, recreation and certain luxury goods.
- Business equipment (class eight personal property) is subject to property tax, but the first $1 million of statewide aggregate market value is exempt; owners at or above the threshold must report by February 15 or face a 20% penalty.
- The normal annual report fee is $20 if filed by April 15 and $35 after, but the Secretary of State has waived the on-time fee each year from 2024 and has announced the waiver again for 2027.
Montana estimated payments and deadlines
Montana collects its own estimated income tax with Form IT (payment voucher), separately from the IRS. Required if you expect to owe $500 or more in Montana income tax for the year after withholding and credits.
| Installment | Montana due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Montana income tax return is due April 15, 2027.
File and pay through the Montana Department of Revenue.
LLC fees and sales tax in Montana
- Forming an LLC: $35 state filing fee.
- Annual Report: $20, every year, due by April 15 ($35 after).
- Montana has no statewide sales tax.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Montana self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Montana?
For a single filer with no other income, about 23.2% of profit at $60,000, 26.3% at $100,000, and 29.4% at $150,000 for 2026, covering self-employment tax, federal income tax, and Montana income tax. Enter your own numbers in the calculator for a personal figure.
Does Montana tax self-employment income?
Yes. Montana taxes self-employment profit as ordinary income at 4.7% to 5.65%. Montana starts from federal taxable income, so the federal standard deduction and the QBI deduction carry through to the state return before Montana's own adjustments.
When are Montana estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form IT (payment voucher). Required if you expect to owe $500 or more in Montana income tax for the year after withholding and credits.
How much does an LLC cost in Montana?
The state filing fee to form an LLC is $35. Annual Report: $20, every year, due by April 15 ($35 after). A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Montana's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- revenue.mt.gov/news/recent-news/HB-337
- revenue.mt.gov/montana-tax-simplification-resource-hub
- news.mt.gov/Governors-Office/Governor_Gianforte_Celebrates_Largest_Income_Tax_Cut_in_State-_History
- mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0250/section_0120/0150-0300-0250-0120.html
- mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0260/section_0040/0150-0300-0260-0040.html
- sosmt.gov/business/fees/
- sosmt.gov/secretary-christi-jacobsen-continues-montana-business-support-by-waiving-fees-once-again/
- revenue.mt.gov/taxes/general-sales-tax
- revenue.mt.gov/taxes/miscellaneous/local-resort-tax
- revenue.mt.gov/property/personal-property/
- sosmt.gov/wp-content/uploads/business_filing_fees.pdf