Montana State Law

Montana employers must report all newly hired and rehired employees to the State Directory of New Hires within 20 days of the hire date. Reports must include the employee name,…

Source: MT Department of Public Health and Human Services

Montana businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the Secretary of State. Businesses with employees…

Source: MT Secretary of State

Montana employers who pay $1,000 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: MT Department of Labor and Industry

The Montana Board of Investments administers the Linked Deposit Program, which provides below-market interest rate loans to Montana small businesses through participating lenders. Loan proceeds may be used for equipment,…

Source: MT Board of Investments

The Montana Small Business Development Center (SBDC) network provides free confidential business advising, access-to-capital assistance, and training to Montana entrepreneurs and small business owners. The network is hosted by the…

Source: MT Small Business Development Center

Home-based businesses in Montana are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: MT Secretary of State

Montana LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $70 fee. All LLCs must designate a registered agent with a Montana street…

Source: MT Secretary of State

Montana corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a $70 fee. Corporations must designate a registered agent in Montana and file an…

Source: MT Secretary of State

Montana LLCs and corporations must file an Annual Report with the Secretary of State by April 15 each year. The filing fee is $20. Failure to file results in administrative…

Source: MT Secretary of State

Montana imposes a flat 6.75% corporate income tax on net income attributable to Montana. The minimum tax is $50. C corporations file Form CIT with the Montana Department of Revenue.…

Source: MT Department of Revenue

Montana does not impose a general sales tax on goods or services, making it one of five states with no sales tax. Businesses selling tangible goods in Montana are not…

Source: MT Department of Revenue

Montana imposes a property tax on business equipment at a rate applied to the depreciated market value of the equipment. Equipment with a total market value of $100,000 or less…

Source: MT Department of Revenue

Montana minimum wage is $10.55 per hour as of January 1, 2025, adjusted annually based on the Consumer Price Index. Montana does not allow a tip credit; all employees including…

Source: MT Department of Labor and Industry

Montana employers must provide workers compensation coverage for all employees. Coverage may be obtained through a private insurer or the Montana State Fund. Sole proprietors, partners, and LLC members may…

Source: MT Department of Labor and Industry

The Montana Department of Labor and Industry licenses and regulates over 60 professions through its Business Standards Division, including contractors, engineers, architects, real estate agents, and healthcare providers. License applications…

Source: MT Department of Labor and Industry

Montana requires all contractors who hire employees to register with the Department of Labor and Industry. Registration requires proof of workers compensation coverage. Contractors working on public projects must also…

Source: MT Department of Labor and Industry