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Estate and Inheritance Tax in Montana

Montana has no estate tax for deaths after 2004 and no inheritance tax for deaths after January 1, 2001.

Last checked . General information, not legal advice.

Montana at a glance

State estate tax
No
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Repealed in November 2000; it does not apply to any death after January 1, 2001.

Sources

Last checked

The rules in Montana

Does Montana have a state estate tax?

No. State estate tax in Montana: no.

What is the estate tax exemption in Montana?

Estate tax exemption in Montana: No state estate tax.

What is the top estate tax rate in Montana?

Top estate tax rate in Montana: No state estate tax.

Does Montana have an inheritance tax?

No. Inheritance tax in Montana: no. Repealed in November 2000; it does not apply to any death after January 1, 2001.

Where do the Montana estate and inheritance tax rules come from?

The rules above come from Montana Department of Revenue: Estate and Inheritance Tax and Montana Department of Revenue: Estate and Inheritance Tax (details). Each source is linked on this page. We last checked them in October 2026.

Good to know

Estates may still need to file a Montana income tax return.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.