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Does Montana Have an Inheritance Tax? (2026)

Updated October 5, 2026. Quick answer: No. Montana has no inheritance tax for a death in 2026. The Department of Revenue says “Montana no longer collects estate or inheritance taxes.”

Montana inheritance tax at a glance

ItemWhat the documents say
State inheritance taxNone
What the documents sayThe Department of Revenue says Montana’s inheritance tax was repealed in November 2000 and does not apply to any death after January 1, 2001
State estate taxNone: the Department of Revenue says Montana does not have an estate tax for deaths after 2004
SourceMontana Department of Revenue; IRS Revenue Procedure 2025-32

What the Montana documents say

The Department of Revenue’s Estate and Inheritance Tax page says “Montana no longer collects estate or inheritance taxes.” It explains that an inheritance tax is paid by the beneficiary or heir, and that “Montana’s inheritance tax was repealed in November 2000” and does not apply to any death after January 1, 2001.

The same page says “Montana does not have an estate tax for deaths after 2004.” It adds that fiduciaries of estates may still need to file a Montana income tax return for the estate.

What an heir in Montana still faces

The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. Montana has no estate tax now: the Department says “Montana does not have an estate tax for deaths after 2004.”. CMG’s Montana estate tax page covers it.

An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: see Montana 401(k) and IRA withdrawals and the inherited IRA RMD calculator.

How current the Montana documents are

Read on October 5, 2026: Montana Estate and Inheritance Tax (Montana Department of Revenue, dated 2026).

Common mistakes

  • Asking for an inheritance tax release on a recent death; the Department says Montana’s tax does not apply to any death after January 1, 2001.

Related: inheritance tax by state, Montana estate tax, Montana probate cost, and how Montana taxes 401(k) and IRA withdrawals.

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Sources

General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 5, 2026.

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