Montana Quarterly Tax Calculator
Calculate your estimated quarterly tax payments for federal and Montana state taxes. Designed for self-employed individuals, freelancers, and independent contractors.
MT State Tax: Progressive 4.7% - 5.9%
Quarterly Payment Amount
$6,628
Per quarter (4 remaining)
Annual Tax Breakdown
2026 Payment Schedule
Jan 1 - Mar 31
Due: April 15, 2026
$6,628
Apr 1 - May 31
Due: June 15, 2026
$6,628
Jun 1 - Aug 31
Due: September 15, 2026
$6,628
Sep 1 - Dec 31
Due: January 15, 2027
$6,628
Don't miss your quarterly payments!
The IRS may charge penalties and interest if you underpay or pay late. Consider setting up automatic payments or calendar reminders.
Montana Quarterly Tax Highlights
Montana has 2 tax brackets: 4.7% and 5.9%
No sales tax in Montana
Use Form ESA for quarterly payments
Montana Quarterly Tax FAQ
What is Montana's income tax rate?
Montana has a progressive income tax with 2 brackets: 4.7% on income up to $20,500 (single) and 5.9% on income above that.
Montana Estimated Quarterly Tax Payments for Self-Employed Workers in 2026
Self-employed workers in Montana must pay both federal estimated taxes to the IRS and state estimated taxes to the Montana Department of Revenue. Montana has a progressive income tax with 2 brackets and rates ranging from 4.7% to 5.9%. If you expect to owe $500 or more in Montana state income tax after withholding and credits, you must make quarterly estimated payments using Form ESA.
Montana has no sales tax, which partially offsets its income tax. The state recently simplified its tax structure from 7 brackets to just 2. Montana requires estimated payments if you expect to owe $500 or more in state tax.
| Tax Layer | Rate / Range | Filed With | Form |
|---|---|---|---|
| Federal income tax | 10% – 37% | IRS | 1040-ES |
| Self-employment tax | 15.3% | IRS | 1040-ES / SE |
| Montana state income tax | 4.7% to 5.9% | Montana Department of Revenue | Form ESA |
How Montana Income Tax Affects Your Quarterly Payments
Montana taxes personal income — including self-employment income — across 2 progressive brackets. The brackets below apply to single filers for tax year 2026. Married filing jointly thresholds are typically higher.
| Bracket | Taxable Income (Single) | Marginal Rate |
|---|---|---|
| 1 | $0 – $20,500 | 4.7% |
| 2 | $20,500+ | 5.9% |
To estimate your Montana quarterly payment, calculate your projected state tax liability using the brackets above, then divide by four. Montana payments are made to the Montana Department of Revenue through their online portal at mtrevenue.gov or by mail using Form ESA.
Federal Self-Employment Tax and Quarterly Due Dates
All self-employed workers must pay federal self-employment (SE) tax of 15.3% on 92.35% of net earnings. This consists of 12.4% for Social Security (on earnings up to $184,500 in 2026) and 2.9% for Medicare (no cap). An additional 0.9% Medicare surtax applies to earnings above $200,000 (single filers).
Both Montana and federal estimated tax payments follow the same quarterly schedule:
| Quarter | Income Period | Due Date |
|---|---|---|
| Q1 | January 1 – March 31 | April 15, 2026 |
| Q2 | April 1 – May 31 | June 15, 2026 |
| Q3 | June 1 – August 31 | September 15, 2026 |
| Q4 | September 1 – December 31 | January 15, 2027 |
To avoid underpayment penalties, pay at least 100% of your prior-year tax liability (or 110% if your AGI exceeds $150,000) spread across four equal payments, or at least 90% of your current-year tax. You can deduct 50% of your self-employment tax from your adjusted gross income, reducing both your federal and Montana taxable income.
Related Calculators
Official References
This calculator uses current federal and Montana tax rates and schedules:
- IRS Estimated Tax Guidelines
Federal quarterly tax requirements and Form 1040-ES
- Montana DOR
Official Montana tax authority
- IRS Self-Employment Tax
Social Security and Medicare tax information
This calculator provides estimates based on 2026 tax rates. Your actual tax liability may vary based on deductions, credits, and other factors. Consult a tax professional for personalized advice.