Montana: corporate income tax, franchise tax unconfirmed and an annual report due by April 15.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
6.75% standard rate; 7% with a water's edge election; 0.5% alternative gross sales rate for qualifying corporations; minimum tax $50
Franchise or privilege
Not verified
Not verifiedEntity annual report
Yes
annual · April 15 each year
Return due date
Published rule
May 15 (the 15th day of the 5th month after year end)
Extension
6 months
No application is required for the automatic extension.
Zero activity / minimum tax
If there is no business activity during the tax year, a corporation may file an Affidavit of Inactivity for Corporations, Partnerships and Disregarded Entities through the TransAction Portal.
The $50 minimum tax is listed in the Department's corporate income tax rate table.
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
May 15 (the 15th day of the 5th month after year end)
15th day of the 5th month after fiscal year end (e.g., fiscal year ending September 30 is due February 15); if the deadline falls on a weekend or holiday, the return is due the next business day
- Payment
Tax payment
Separate dateAny tax liability must be paid by the original due date or uniform penalties and interest apply.
The payment date is separate from the filing date
- Extension
Extension
Does not extend paymentNo application is required for the automatic extension.
Automatic · 6 months
- Entity report
Entity report
annualApril 15 each year
All LLCs and corporations, for-profit and non-profit, must file annual reports through the Secretary of State's online portal. The Secretary of State announced the annual report filing fee was waived for businesses filing by the April 15…
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Frequently asked questions
Does Montana impose a corporate income tax?
Yes. 6.75% standard rate; 7% with a water's edge election; 0.5% alternative gross sales rate for qualifying corporations; minimum tax $50 Form: Montana Corporate Income Tax Return (Form CIT).
When is the Montana corporate return due?
May 15 (the 15th day of the 5th month after year end)
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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