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Taxes MT

MT Corporate Income Tax

Source: MT Department of Revenue Verified: March 1, 2026

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. Multi-state corporations apportion income using a combination of sales, payroll, and property factors.

Official Source:
MT Department of Revenue
Always verify current information directly with this agency.

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