Forming an LLC in

Montana MT

Checked November 4, 2026 · How we score

Forming an LLC in Montana costs $35 to file and $20 a year, the cheapest in the US, with no state sales tax.

Filing fee

$35

Articles of Organization

Annual fee

$20

per year, normalised

State income tax

5.65%

top rate

Cost rank

of 51, first-year fees

Montana LLC costs

Montana LLC fees
Filing fee	$35
Annual report / franchise fee	$20 Annual report: $20, due April 15 each year.
First-year state fees	$55
Registered agent	Required (about $50–$300/year if you don't use your own address in the state)
Newspaper publication	No
Anonymous ownership	No
Processing time	3 days

Montana taxes for LLCs

Personal income tax (top)	5.65% Graduated 4.7%–5.65% (two brackets).
Corporate income tax	6.75% 6.75% on net income (7% with water's-edge election).
State sales tax	0%
Franchise / gross receipts	No sales tax statewide, though some resort towns levy local resort taxes.

A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.

Pros and cons

Why form in Montana

Lowest filing fee in the country at $35
No state sales tax
$20 annual report

Watch out for

Still has a state income tax (top 5.65%)
Fewer business-law precedents than Delaware

Best for: Founders who want the cheapest LLC in the US · Online sellers who value a no-sales-tax state · Series LLC use cases

Montana LLC: common questions

How much does an LLC cost in Montana?

Filing the Articles of Organization in Montana costs $35. After that, expect $20 a year for the annual report. Annual report: $20, due April 15 each year. A commercial registered agent, if you need one, is typically $50–$300 a year extra.

Do I need a registered agent in Montana?

Yes. Montana requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.

Can a non-US resident form an LLC in Montana?

Yes. Montana does not require US citizenship, residency or an SSN to own an LLC; you need a Montana registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Montana publishes, since member or manager names may appear in public filings. US-formed LLCs are exempt from FinCEN beneficial ownership (BOI) reporting after the March 2025 interim rule; only entities formed under foreign law and registered in the US must still report.

Does Montana have a state income tax?

Yes. Graduated 4.7%–5.65% (two brackets). LLC profits normally pass through to the owners' personal returns. Corporate income tax: 6.75% on net income (7% with water's-edge election).

Which state is the cheapest to form an LLC?

Montana is the cheapest at $35 to file and $20 a year, followed by Kentucky ($40 and $15), and Arkansas and Hawaii among others. Wyoming and New Mexico cost more to file but add privacy and no-income-tax advantages.

Sources

Montana Secretary of State business filings

Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.