Montana LLC Cost and Filing Fees (2026)
A Montana LLC costs $35 to form by filing Articles of Organization with the Montana Secretary of State, plus a $20 annual report due April 15 each year. Montana has no general sales tax, so there is no sales-tax permit fee, and a federal EIN is free from the IRS.
Quick Answer
- Formation fee
- $35 - Articles of Organization (Secretary of State)
- Annual report
- $20, due April 15 each year
- Name reservation
- Available for a small fee (commonly $10)
- EIN
- $0 - free from the IRS
- Sales tax permit
- None - Montana has no general statewide sales tax
- Registered agent
- Required - free if you serve yourself, or a paid service
Montana LLC Formation Fee
The core cost of a Montana LLC is the $35 fee to file the Articles of Organization with the Montana Secretary of State. Montana is one of the least expensive states in which to form an LLC, and filing is done online through the Secretary of State's Business Services portal (ePass Montana). Acceptance of the Articles is what legally creates your LLC.
The Articles ask for the LLC's name, its registered agent and office, the principal address, and the management structure. The $35 fee is set by the state and is the same whether you form the LLC yourself or use a service — a filing service simply adds its own charge on top. For the formation steps, see how to form an LLC and Montana Articles of Organization.
Montana LLC Fee Table (2026)
The table below lists the state fees most new Montana LLCs encounter, each set by the Montana Secretary of State or, for the EIN, the IRS. Amounts are effective for 2026; confirm current figures on the Secretary of State fee schedule before filing, as fees can change.
| Item | Form / method | Fee (2026) | Agency |
|---|---|---|---|
| Articles of Organization (create the LLC) | Online filing | $35 | Secretary of State |
| Annual report | Online filing | $20 | Secretary of State |
| Name reservation (120 days) | Online filing | $10 | Secretary of State |
| Foreign LLC registration | Certificate of Authority | Set by state | Secretary of State |
| Federal EIN | IRS online / Form SS-4 | $0 (free) | IRS |
| Sales tax permit | Not applicable | $0 (no sales tax) | - |
Expedited processing is available for an additional fee if you need faster turnaround. Late annual reports incur a penalty, so calendar the April 15 deadline.
Montana Annual Report Fee
Every Montana LLC must file an annual report with the Secretary of State and pay a $20 fee. The report is due by April 15 each year (for LLCs that existed on January 1). It confirms the LLC's name, registered agent, principal office, and management, keeping the state's records current.
Filing late triggers a penalty, and failing to file can lead the Secretary of State to involuntarily dissolve the LLC. Reinstatement then requires filing the overdue report and paying additional fees. Because the report is inexpensive and quick to file online, the easiest strategy is to file early each year. See Montana annual report for the filing details.
Registered Agent Cost
Montana requires every LLC to maintain a registered agent with a physical Montana address. If you live in Montana and are available during business hours, you can serve as your own agent at no cost. If you prefer privacy or do not have a Montana address, a commercial registered agent service typically charges an annual fee.
Because Montana has no state income tax on the sale of goods and low filing fees, out-of-state owners sometimes form Montana LLCs; those owners must hire a Montana registered agent since they lack an in-state address. Note that using a Montana LLC to register vehicles while living elsewhere raises separate legal issues. See Montana registered agent and the registered agent overview.
Montana Taxes: No Sales Tax, but Income Tax Applies
Montana is notable for having no general statewide sales tax, so there is no sales-tax permit or fee for most businesses (a few resort communities levy limited local option taxes). That removes a compliance burden many other states impose. A federal EIN is free from the IRS.
Montana does have a state income tax. By default, an LLC's income passes through to the owners' Montana individual returns; the LLC can elect corporate or S-corp treatment instead. The Montana Department of Revenue administers income and withholding taxes. Owners generally make quarterly estimated payments. See business tax for details.
Total First-Year Cost of a Montana LLC
Adding it up, the minimum first-year cost of a Montana LLC is about $35 for formation if you serve as your own registered agent and file everything yourself — among the lowest in the country. The first annual report is not due until the following April, so many LLCs pay only the $35 in year one.
Optional costs add up if you choose them: a commercial registered agent, a name reservation, expedited processing, or a filing service. None of these are required by the state. Keeping costs low is one reason Montana is attractive for small LLCs, but always weigh the practical need for an in-state presence. For a step-by-step build, see how to form an LLC in Montana.
Is a Montana LLC Right for You?
Montana's low fees and lack of a general sales tax make it one of the cheapest states to form and maintain an LLC, which is why it attracts cost-conscious owners. If you actually live or operate in Montana, the math is straightforward: minimal formation cost, a modest annual report, and no sales-tax compliance burden. You can serve as your own registered agent and keep recurring costs near zero.
Out-of-state owners are sometimes tempted to form a Montana LLC purely to avoid sales tax on vehicles or other purchases. This strategy raises legal and tax questions in your home state, which may treat the arrangement as tax avoidance and expect you to register and pay tax where you actually live. If you have no real presence in Montana, weigh those risks carefully and get professional advice before relying on a Montana LLC for that purpose. For most businesses, forming in the state where you actually operate is the simplest and safest choice, and any modest fee difference is outweighed by avoiding a second state's foreign-registration and tax obligations.
Frequently Asked Questions
How much does it cost to form an LLC in Montana?
The Montana LLC formation fee is $35 to file Articles of Organization with the Secretary of State. A federal EIN is free. If you serve as your own registered agent, $35 can be your entire first-year state cost.
What is the Montana LLC annual report fee?
Montana charges a $20 annual report fee, due by April 15 each year. Filing late triggers a penalty, and failing to file can lead to involuntary dissolution of the LLC.
Does Montana have a sales tax?
No. Montana has no general statewide sales tax, so most businesses need no sales-tax permit. A few resort communities impose limited local option taxes, but there is no statewide sales tax.
Does a Montana LLC need a registered agent?
Yes. Every Montana LLC must maintain a registered agent with a physical Montana address. You can serve as your own agent for free, or hire a commercial service for an annual fee.
Is a Montana LLC cheaper than other states?
Yes, generally. Montana's $35 formation fee and $20 annual report are among the lowest in the country, and there is no sales tax, making it one of the least expensive states for LLC compliance.
Does a Montana LLC pay state income tax?
Montana has a state income tax. An LLC's income passes through to the owners' Montana returns by default, unless the LLC elects corporate or S-corp treatment. There is no statewide sales tax, however.
Related
- How to form an LLC (cluster hub)
- How to form an LLC in Montana
- Montana annual report
- How to get an EIN
- Registered agent requirements
- Business tax overview
More Montana business guides
Form an LLC Registered Agent Get an EIN Foreign LLC Annual Report Articles of Organization Operating Agreement Dissolve an LLC Business License
Sources
- Montana Secretary of State - Business services (LLC filing and fees).
- Montana Secretary of State - Business forms and filing.
- Montana Statutes - Montana Limited Liability Company Act (Title 35, Chapter 8).
- Montana Department of Revenue - Montana business taxes.
- Montana Department of Revenue - Pass-through entities.
- IRS - Limited Liability Company (LLC).
- IRS - Get an Employer Identification Number.
- IRS - About Form SS-4, Application for Employer Identification Number.
- IRS - Single Member Limited Liability Companies.
- IRS - S Corporations.
- Cornell LII - Limited liability company (LLC).
- Cornell LII - 26 U.S. Code § 1361 - S corporation defined.
- USPTO - Searching trademarks.
- IRS - Estimated Taxes.
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the the Montana Secretary of State and the Montana Department of Revenue before acting.