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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.

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

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

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