Montana Marijuana Tax Revenue 2025

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