What is the Montana Alternative Nonresident Tax?

If you are a nonresident, you may elect to pay a tax of 0.5% on your total gross receipts earned in Montana instead of paying the individual income tax if all of the following apply:

• Your only activities in Montana consist of receipts.
• Your Montana activities do not include owning or renting real or tangible personal property.
• Your total gross receipts made during 2025 within Montana are not more than $100,000.