Montana · Montana Department of Revenue
Montana sales tax rates by city
0% statewide, plus county, city and special-district increments that push combined rates to 0% in parts of the state.
- State base rate
- 0%
- Lowest combined
- 0%
- Highest combined
- 0%
- Metros stacked
- 1
Quick answer
The Montana state sales tax rate is 0%. Local jurisdictions add their own increments, so combined rates in covered Montana metros run from 0% to 0%, averaging 0%. Rates shown are as published for January 1, 2026.
Cities in Montana
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Billings | Yellowstone County | 0% | 0% |
Source: Montana Department of Revenue · rates as published for 2026
Montana taxability rules
What is taxed matters as much as the rate.
Montana counties
County-level rollups for the metros we cover.
How Montana administers sales tax
Rates are published by the Montana Department of Revenue. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.