TaxWrenTaxes for Montana freelancers in 2026
Single filers get a standard deduction of $16,100 ($32,200 married filing jointly).
On $85,000 of 1099 profit, a single filer owes about $3,102 in Montana income tax on top of $17,800 in federal taxes. That ranks 36th lowest of 51 (50 states and DC), $373 more than the median state.
Every neighboring state with a different tax charges less on the same income; South Dakota would save $3,102 a year.
Montana income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 4.7% | $0 | $0 |
| 5.65% | $47,500 | $95,000 |
Montana vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Montana | $3,102 | $20,902 | $64,098 |
| Idaho | $3,078 | $20,878 | $64,122 |
| North Dakota | $281 | $18,081 | $66,919 |
| South Dakota | $0 | $17,800 | $67,200 |
| Wyoming | $0 | $17,800 | $67,200 |
How Montana taxes changed
For 2026, Montana cut its top rate from 5.9% to 5.65% and raised the single standard deduction from $15,750 to $16,100. State tax on $85,000 of 1099 profit falls from $3,478 to $3,102 (−$376).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 5.9% | 5.65% |
| Standard deduction (single) | $15,750 | $16,100 |
| State tax on $85,000 of 1099 profit | $3,478 | $3,102 |
| Take-home on a $75,000 salary | $58,071 | $58,716 |
Each year uses that year's federal and Montana rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Montana revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Montana 1099 tax FAQ
Does Montana have a state income tax?
Montana has a graduated income tax with 2 rates from 4.7% to 5.65%; the top rate starts at $47,500 of taxable income for single filers.
How much should a freelancer in Montana set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,102 Montana income tax. Use the calculator for your own income, expenses and filing status.
What is the top Montana income tax rate in 2026?
5.65%. Montana has a graduated income tax with 2 rates from 4.7% to 5.65%; the top rate starts at $47,500 of taxable income for single filers.
Do I need to make estimated tax payments to Montana?
Generally yes, if you expect to owe state tax that is not covered by withholding. Montana sets its own thresholds and due dates; check the Montana revenue department's estimated payment rules.