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MT

Montana Nanny Tax Guide

Montana has a two-bracket income tax (4.7% up to $95,000, 5.65% above) and no disability or paid leave requirements. The relatively high SUI wage base means taxes are paid on more of employee wages.

State Income Tax
State Unemployment
Disability Insurance
Paid Family Leave

Minimum Wage

$10.55/hour

SUTA Rate Range

0.0% - 6.2%

Key Things to Know

  • Progressive state income tax (4.7% - 5.65%)
  • State minimum wage is $10.55/hour
  • No disability or paid leave requirements
  • High SUI wage base ($47,300)

Montana Employer Requirements

State Income Tax

Montana uses a two-bracket income tax: 4.7% on taxable income up to $95,000 and 5.65% above. Montana starts from federal taxable income (no separate state deduction).

State Unemployment Insurance

Employers pay SUI tax on the first $47,300 of wages. New employer rate is 1.32%, with rates ranging from 0.0% to 6.2% based on experience.

Workers' Compensation

Montana requires workers' compensation for most employees. Check with the state to confirm requirements for household employers.

What will it cost?

Wondering what you'll actually owe as a Montana employer? Adjust the numbers below to get a quick estimate of your annual tax obligations.

This guide is for informational purposes only and should not be considered legal or tax advice. Tax laws change frequently. Always verify current requirements with your state's tax agency or consult with a qualified tax professional.

Verified accurate as of April 2026Sources: Montana tax agency, IRS Publication 926

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