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Montana State Tax Information

Montana State Tax Information

Looking for Montana state tax information? We provide the latest resources on state tax, unemployment, income tax and more.


Montana Department of Revenue

Montana Department of Labor and Industry


Withholding Requirements:

  • Register as employer by filing Form UI/R-1 (Employer Registration) or online by clicking here
  • Employee's Withholding Allowance Certificate - Federal W-4
  • Withholding Method = formula
  • Supplemental Rate = Withhold at 6% or add to regular wages for current or preceding payroll period and withhold on total.

Local Taxes:


State Unemployment Insurance (SUI):

Schedule I is in effect and there is also a 0.13% Admin Fund Tax (AFT) for employers in Rate Class 1 and 2 and a 0.18% AFT for the other experience-rated employers

Wage base is $33,000 for 2019 and $32,000 for 2018 .
Contribution rates range from 0.13% to 6.30% for 2019
New agricultural, forestry, and fishing employers use 1.58%
New mining employers use 1.28%
New construction employers use 2.58%
New manufacturing employers use 1.18%
New transportation, communications, and public utilities employers use 1.28%
New wholesale trade employers use 1.18%
New retail trade employers use 1.18%
New finance, insurance, and real estate employers use 1.18%
New services employers use 1.18%
Non-classifiable new employers use 2.58%

These rates include a 0.18% Administrative Fund tax

State Disability Insurance (SDI):


State Labor Laws:

Minimum wage - $8.50 per hour effective 1/1/19.
Termination Pay - Fired - at once. Quit - next regular pay day for the period in which the employee was separated, or 15 days, whichever occurs first.

New Hire Reporting:

Employers must report hiring, rehiring, and return to work within 20 days on Form W-4, New Hire Report or by telephone to:
New Hire Reporting Program
P.O. Box 8013
Helena, Mt 59607-8013
Phone: 888-866-0327

Fax: 406-444-0745

To report online click here

Remit Withholding for Child Support to:

State of Montana
Department of Public Health & Human Services
Child Support Enforcement Division
Wage Withholding Unit
PO Box 8001
Helena, MT 59604-8001

To report online click here

Reciprocal States:

North Dakota


For paycheck calculation visit the Montana Paycheck Calculator of PaycheckCity. is a free online resource featuring a compilation of research, collaboration and web tools for use by payroll professionals and more including information about Montana state tax, articles, federal tax information and state tax information.

TAX TIDBIT... To correctly calculate withholding near wage base limits, enter your Gross Salary Year-to-date. It's important for an accurate calculation and is usually found on your last pay stub.