CNBC 2025 · #48 of 50
Montana
Less favourableRank: #48 of 50
Year-over-year movement
Category breakdown
All 10 CNBC categories — score out of category max, rank among 50 states.
CNBC methodology — 10 categories, 2,500 points max
Founder Snapshot
Lite operational context for Montana — what to know before operating here. Sourced public facts, separate from CNBC scores.
Tax posture
Montana has no statewide sales tax. Corporate income tax tops out at 6.75%; personal income tax is progressive up to 5.9%.
Source: Montana Department of Revenue
Business registration
Register entities through the Montana Secretary of State Business Services.
Source: Montana Secretary of State
Compliance calendar
Annual reports are due Apr 15 each year; corporate income tax returns follow DOR deadlines.
Source: Montana SOS — Annual Report
Multi-state heads-up
If you operate outside Montana or hire remotely — informational, not legal advice.
Remote sales & economic nexus
Montana employers register for withholding and unemployment insurance when hiring in-state workers.
Source: Montana DOR — Withholding
Remote employees & payroll
Resort and local option taxes apply in some Montana communities despite no statewide sales tax.
Source: Montana DOR — Sales Tax Overview
Also applies across state lines
-
If you are incorporated elsewhere but transact business here, you may need to foreign-qualify with the Secretary of State.
-
Multi-state operations often trigger registration, withholding, or nexus rules — confirm with official state agencies.
Source: IRS — State government websites
Regulatory Pulse
Recent regulatory changes in Montana — sourced public updates for founders operating here.
Montana Consumer Data Privacy Act (2023)
Montana privacy law provides consumer rights including opt-out of sale and targeted advertising.
Source: Montana Department of Justice