{"place":"Montana","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/montana","state":{"code":"MT","name":"Montana","slug":"montana","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":4.7,"topRate2026":5.65,"topRateStartsSingle":47500,"notes":"Under HB 337 (2025), single filers pay 4.7% on taxable income up to $47,500 and 5.65% above it. The breakpoint is $95,000 for joint filers and $71,250 for heads of household. For 2027, the 4.7% bracket widens to $65,000 (single) and the top rate drops to 5.4%. Long-term capital gains stay at 3.0%/4.1%.","source":"https://revenue.mt.gov/news/recent-news/HB-337"},"estimatedTax":{"form":"Form IT (Montana Individual Income Tax Payment Voucher) or online via TAP","rule":"You must make estimated payments if you expect to owe $500 or more in Montana income tax after withholding and credits, for example from self-employment income.","schedule":"Same dates as federal (April 15, June 15, September 15, January 15).","source":"https://revenue.mt.gov/taxes/estimated-tax-payments"},"minimumWage2026":{"standard":10.85,"tippedCash":10.85,"tipCreditAllowed":false,"notes":"Tipped workers must get the full minimum wage because Montana allows no tip credit, meal credit, or training wage. Businesses not covered by the FLSA with $110,000 or less in gross annual sales may pay $4.00, unless an individual worker is FLSA-covered. The wage is adjusted for inflation each year; the department must set the next rate by September 30 each year, but no 2027 rate was posted on the DLI page when checked on October 7, 2026. The $10.85 rate took effect January 1, 2026 (DLI determination letter dated September 23, 2025).","source":"https://erd.dli.mt.gov/labor-standards/wage-and-hour-payment-act/state-minimum-wage"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"Independent contractor test and Independent Contractor Exemption Certificate (ICEC) program","summary":"To be an independent contractor in Montana, a worker must be free from control or direction, run their own independently established business, and either hold an ICEC or carry self-elected workers' compensation coverage. The ICEC costs a non-refundable $125, no test is required, and violations can bring fines of up to $5,000.","source":"https://erd.dli.mt.gov/work-comp-regulations/montana-contractor/independent-contractor"},{"name":"ICEC requirements and effect (MCA 39-71-417)","summary":"Sole proprietors, partners, and LLC members who regularly work away from their own fixed business location (including in construction) must get an ICEC unless they elect workers' comp coverage. The certificate lasts 2 years. Holders are conclusively presumed to be independent contractors and give up workers' comp benefits unless they elected coverage.","source":"https://mca.legmt.gov/bills/mca/title_0390/chapter_0710/part_0040/section_0170/0390-0710-0040-0170.html"}],"notes":"Montana's ICEC system is unusual: most independent contractors, especially in construction, need the state certificate or their own workers' comp policy before taking jobs. DOR states the estimated-tax threshold two ways: '$500 or more' on its Form EST-I page (revenue.mt.gov/publications/esti-i) and 'more than $500' on its estimated payments page."},"stateRetirementProgram":{"state":"Montana","code":"MT","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/montana/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/montana/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/montana/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/montana/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/montana/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/montana/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/montana/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}