🌟 Why Montana is Business-Friendly
Montana is a top-ranked state for entrepreneurs, thanks to low state taxes, minimal fees, and no sales tax. But even with fewer layers, navigating business & individual tax filings requires accuracy and timeliness.
At Corpulate, whether you’re in-state or abroad, we make your Montana tax compliance seamless—from LLC or corporation formation to federal and state tax filings.
1. Formation & Annual Fees
- LLC Filing Fee: $35 (Articles of Organization)
- Annual Report: $20 due April 15 (waived for 2025)
- Corp Formation Fee: $35 (Articles of Incorporation)
- Foreign LLC Registration: $70 fee
Corpulate helps: We set up your LLC or C‑Corp with filing and agent service, and automatically submit your annual reports.
2. State Corporate Income Tax (C‑Corp)
- Rate: Flat 6.75% on taxable income, with a $50 minimum
- Alternative Tax: 0.5% on gross revenue < $100k if no real estate leases/purchases
The 6.75% license tax, fileable via Montana CLT-4, is due by the 5th month after fiscal year-end.
Corpulate helps: We calculate your corporate tax or alternative tax and prepare Form CLT-4 accurately.
3. Pass-Through Entities (LLC/S‑Corp)
- State Income Tax Brackets: 1%–6.75% (top rate applies over ~$20,000 filing)
- Filing Requirements: Montana PTE return (Form PTE + K‑1); composite or withholding on non-resident owners
Corpulate helps: We file your federal 1040 with Schedule C/K-1 and Montana PTE, manage non-resident tax obligations, and help optimize tax elections.
4. No State Sales Tax
Montana remains one of the few states with no sales tax, offering a pricing advantage
Note: Resort areas may impose lodging or local taxes
Corpulate helps: We advise on local taxes and streamline setup, enabling you to remain compliant in resort markets.
5. Employer & Withholding Taxes
- Withholding: Employers pay MT state withholding; file via Form MW-1 and annual MW-3 by Jan 31
- Unemployment Insurance: UI tax on first $40,500 wages; rates from ~0–6%
Corpulate helps: We handle registrations, payroll withholding, and quarterly UI filings so you’re audit-ready.
6. Property & Specialty State Taxes
- Property Tax: Ad valorem tax on business-held real/personal property; rates vary
- Other Tax: Excise on alcohol, mineral royalty, and lodging tax in some districts
Corpulate helps: We guide you on exemptions and coordinate timely filings for relevant local and excise taxes.
7. Federal Taxes
| Entity Type | Federal Tax Rate |
|---|---|
| LLC/S‑Corp | 10%–37% (personal income tax) |
| C‑Corp | 21% flat (Form 1120) |
Don’t forget FICA/self-employment taxes (15.3%) for LLC owners (venturesmarter.com, en.wikipedia.org)
Corpulate helps: We prepare all relevant IRS filings including 1040, 1120, 1065, state, and federal payroll returns.
🧭 Summary Table: Montana Business Taxes
| Tax Type | LLC / S‑Corp | C‑Corporation |
|---|---|---|
| Formation Fee | $35 | $35 (domestic); $70 foreign |
| Annual Report | $20/year | $20/year |
| State Income Tax | 1%–6.75% pass-through | 6.75% flat |
| Corporate Tax Filing | Form PTE (withholding/composite) | Form CLT‑4 |
| Sales Tax | None (resort/local exceptions) | Same |
| Withholding & UI | MW-1/MW-3 + UI (1%–6%) | Same |
| Property & Local Excise Taxes | Applies as needed | Same |
| Federal Tax | 10–37% (owner income); 21% for corp | 21% on corporate income |
🤝 How Corpulate Can Help You in Montana
- Entity Formation & Registration (LLC/C‑Corp)
- Annual Reports & Compliance before deadlines
- State & Federal Tax Filings, including composite & withholding
- Payroll & UI Tax Management
- Resort Lodging/Excise Tax Assistance
- Personal & Business Tax Returns for residents & non-residents
- Audit-ready recordkeeping with integrated tech systems
With Corpulate, your Montana business is fully compliant, optimized, and tax-efficient—whether you’re local or abroad.