Montana Business Compliance Checklist
Montana is one of only 5 states with no sales tax and one of only 4 without at-will employment as the default. This page covers everything from filing fees to sales tax to hiring laws.
$35
$20
Every year
None
No
1. Entity Formation
| LLC filing fee (Articles of Organization) | $35 |
| Corp filing fee (Articles of Incorporation) | $70 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $20 |
| Franchise tax | None |
3. Sales Tax
Montana has no state sales tax. You still need to check for local option taxes and any use-tax obligations.
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $10.55/hr (2025) |
| Paid sick leave law | None (federal only) |
| Non-compete enforceability | Restricted — enforceable only with narrow scope + duration |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: Montana Hiring Laws.
5. Workers' Compensation
Montana allows private-market workers' comp insurance (competitive market). Coverage is required starting with your first employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
Progressive brackets — top marginal rate is 5.9%.
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes Montana Distinctive
Compliance quirks and rules that separate Montana from other states — worth understanding before you file.
- Montana charges only $35 for LLC formation — one of the cheapest in the U.S.
- Montana's annual report is $20.
- Montana's Secretary of State online portal (sosmt.gov) is efficient for entity filings.
This is a reference, not legal advice.
State fees and rules change. Verify current values with the Montana Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.