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Montana Tax Incentives

There are several resources for tax incentives in Montana, in addition to the Montana Department of Revenue's Business Tax Incentives and Relief.

 Corporate Income Text/HTML

View more information on the incentives below from the Montana Department of Revenue, classified under corporate income tax. Information includes eligibility, qualifying expenditures, benefits and form.

  • Alternative Energy Production Credit
  • Alternative Fuel Credit
  • Biodiesel/Bio Lubricant Production Facilities Credit
  • Biodiesel Blending and Storage Credit
  • Capital Gains and Dividends from Small Business Investment Company Tax Exemption
  • College Contribution Credit
  • Contractor's Gross Receipts Tax Credit
  • Dependent Care Assistance Credit
  • Disability Insurance for Uninsured Montanans Credit
  • Donation of Exploration Information Deduction
  • Empowerment Zone Tax Credit
  • Energy Conservation Investments Deduction
  • Film Employment Production Credit
  • Film Qualified Expenditures Credit
  • Geothermal System Credit
  • Historic Buildings Preservation Credit
  • Increase Research and Development Activities Credit
  • Infrastructure User Fee Credit
  • Insure Montana Small Business Health Insurance Credit
  • Mineral and Coal Exploration Incentive Credit
  • New/Expanded Industry Credit
  • Oilseed Crushing Facility Credit
  • Qualified Endowment Credit
  • Recycle Credit
  • Recycle Deduction
  • Research and Development Firms Tax Exemption
  • Temporary Emergency Lodging Credit
  • Unlocking State Lands Credit
 Property Tax Text/HTML

View more information on the incentives below from the Montana Department of Revenue, listed under Property Tax Incentives. Information includes eligibility, qualifying property and benefits.

State Options

  • New Industrial Property
  • Pollution Control Equipment
  • Gasohol Producing Equipment
  • Electrolytic Reduction Facilities
  • Research and Development
  • New or Expanding Industries
  • Expanding "Value-Added" Machinery and Equipment
  • Reduced Rate for Remodeling of Building or Structures

Local Options

  • Exemption for New or Expanding Industry
  • Exemption and Abatement for Remodeling or Expansion of Certain Commercial Property
  • Remodeling, reconstruction, or expansion of buildings or structures - levy limitations
  • Exemption for Business Incubators
  • Industrial Parks
  • Historic Properties
  • Local Economic Development Organization
  • Suspension, Cancellation of Delinquent Taxes
  • Value-Added Manufacturing
 Natural Resources Text/HTML

View more information on the incentives below from the Montana Department of Revenue, listed under Natural Resource Tax Incentives. Information includes eligibility and benefits. 

  • Coal Severance Tax Exemption
  • Metal Mine License Tax Exemption
  • Reduced Rate for Natural Resource Tax - New Oil Production
  • Reduced Rate for New Horizontally Drilled Oil Production
  • Reduced Rate for Oil Incremental Production
  • Reduced Rate for Oil Stripper Production
  • Reduced Rate for Post 1/1/99 Oil Production
  • Reduced Rate for New Natural Gas Production
  • Reduced Rate for Natural Gas Stripper Production
  • Reduced Rate for Post 1/1/99 Natural Gas Production

MONTANA FINANCE INFORMATION CENTER | MONTANA DEPARTMENT OF COMMERCE
301 S. PARK AVE. | PO BOX 200533 | HELENA, MT 59620-0533 | P: (406) 841-2870 | F: (406) 841-2871 | TDD: (406) 841-2702