Form a Business in Montana

Filing fees, deadlines, registered agent rules, and tax structure for Montana, verified against the Montana Secretary of State Christi Jacobsen, Business Services Division on Jun 11, 2026.

Montana at a glance

LLC Formation
$35
Articles of Organization
Corp Formation
$35
Articles of Incorporation
Nonprofit Formation
$20
Articles of Incorporation: Nonprofit
Annual Report: LLC
Free
annual filing
Annual Report: Corp
Free
annual filing
Registered Agent
Street address
Montana address required

What makes Montana different

  • MT ANNUAL REPORT FEE WAIVED for 2024-2027 by SOS Christi Jacobsen. Free if filed Jan 1 - Apr 15. $35 if late. Four-year consecutive waiver.
  • AR due April 15 (calendar-fixed, NOT anniversary).
  • LLC formation $35 among lowest US (MT and KY share lowest).
  • NO SALES TAX in Montana. One of only 5 zero-sales-tax states (AK, DE, MT, NH, OR).
  • Personal Income Tax progressive 4.7% to 5.65% in 2026 (top rate reduced from 5.9% via HB337). 4.7% bracket extended.
  • Corp Income Tax 6.75% flat
  • Series LLC PERMITTED under Mont. Code Ann. § 35-8-304.
  • No publication requirement.

Montana tax structure

no state personal income tax, no corporate income tax, no state sales tax.

For detailed tax planning, see the Montana Secretary of State Christi Jacobsen, Business Services Division and the Montana Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Montana?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Montana ruleset (re-verified quarterly against Montana Secretary of State Christi Jacobsen, Business Services Division).

Filing portal: https://biz.sosmt.gov/