At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $100,000Mont. Code Ann. § 72-3-1101 · current |
| TOD deed for real estate | AvailableMont. Code Ann. § 72-6-401 et seq. (Uniform Real Property TOD Act) · 2019 |
| Community-property state | No |
Estate tax
Montana does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Montana has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Montana imposes no inheritance tax; the inheritance tax was repealed for deaths on or after January 1, 2001 (Initiative I-105).
Probate basics
A successor may collect personal property by affidavit 30 days after death when the probate estate, less liens, does not exceed $100,000 (Mont. Code § 72-3-1101). Montana otherwise follows the Uniform Probate Code, including informal probate and summary administration.
Montana is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Mont. Code Ann. § 72-6-401 et seq. (Uniform Real Property TOD Act) · 2019 — see the full Montana transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
Two real-property death-transfer statutes coexist
Montana enacted the Uniform Real Property TOD Act (§ 72-6-401 et seq.) in 2019, and it coexists with an older beneficiary-deed provision at § 72-6-121. Confirm which instrument a client actually recorded, since form and revocation rules differ.
The affidavit is measured against the probate estate only
The $100,000 ceiling counts only the probate estate less liens — non-probate assets such as TOD/POD accounts do not count — and the affidavit is available 30 days after death.
Separate-property state
Because Montana is not a community-property state, only the deceased spouse's half of jointly held assets receives a basis step-up at the first death.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- Montana small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Montana can assess your situation.
Last verified July 20, 2026.