Montana Marijuana Tax Revenue 2024

What is the Tax Rate for Marijuana in Montana?

Marijuana businesses in Montana are taxed two ways in Montana: state and local. Both types of taxes are applied only at the retail level for end-user purchases. The Montana Legislature sets the state taxes, while counties have the option to implement local taxes.

  • State taxes:
    • 4% on medical marijuana
    • 20% on adult-use marijuana
  • Local-option taxes:
    • Counties can impose up to 3% on medical, adult-use, or both
    • These local taxes are in addition to state taxes

Source: Montana Department of Revenue