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How to start a business in Montana

The fees, filing links and deadlines for forming and registering a business in Montana, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $35
LLC, first year (state fees): $35
Corporation filing fee: $35
Annual report: $0
DBA filed with: State
General state license: No
Newspaper notice: No

How much does it cost to form an LLC or corporation in Montana?

To form an LLC, file Articles of Organization with the Montana Secretary of State, Business Services for $35 (checked Oct 24, 2026). You can file online. A corporation files Articles of Incorporation (profit corporation) for $35 (checked Oct 24, 2026). That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in Montana?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Articles of Organization filing fee	$35	at filing	Oct 24, 2026
First annual report (filed January 1 to April 15, 2027) Free if filed on time; the regular $20 fee is waived for on-time 2027 reports, and a report filed after April 15 costs $35	$0	January 1 to April 15 of the year after formation (April 15, 2027 for an LLC formed in 2026)	Oct 24, 2026

First-year total: $35 in state fees. Formation $35. The first annual report, due January 1 to April 15, 2027, is free if filed on time because the Secretary of State has waived the regular $20 fee for 2027 reports; filing after April 15 costs $35. Excludes assumed business names, eStop and other specialty licenses, employer registrations, city and county licenses, registered agent services and optional rush processing.

After the first year: An annual report is due every January 1 to April 15. The waiver covers on-time reports only through 2027; after that the regular fee is $20 unless the waiver is extended, and late reports cost $35. An assumed business name renews every five years for $20.

Fees that apply only in some cases

State fee	Cost	When	Checked
Assumed business name registration If you do business under a name other than the LLC's legal name; lasts five years	$20	before using the name	Oct 24, 2026
Independent Contractor Exemption Certificate If the owner regularly works at locations other than the LLC's own fixed place of business and has not elected workers' comp coverage for themselves	$125	before doing that work	Oct 24, 2026
State licenses through eStop (retail food, tobacco, beer and wine, scales, and similar) Only for businesses in the licensed activities; fees vary by license and are not listed on the eStop page	Note Fees vary by license; check with the licensing agency.	before starting the licensed activity	Check when you file
Withholding and unemployment insurance registration If you pay Montana wages; unemployment insurance registration is required once payroll reaches $1,000 in a calendar year	Note Confirm this on the official page before you rely on it.	when you hire	Check when you file

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in Montana?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $20 (checked Oct 24, 2026).

How to file a DBA

Does Montana require an annual report?

Yes. The fee is $0 (checked Oct 24, 2026) The fee is waived only for on-time reports through 2027; from 2028 the regular $20 fee applies unless the waiver is extended.. Between January 1 and April 15 each year, starting the year after the LLC is formed (so January 1 to April 15, 2027 for an LLC formed in 2026). The regular fee is $20, but the Secretary of State has waived it by rule for reports filed on time in 2024 through 2027. Reports filed after April 15 cost $35.

Initial report: No. (checked Oct 24, 2026) No separate initial report. The first annual report is due January 1 to April 15 of the year after formation.

Does Montana have a franchise or privilege tax?

None. Montana has no franchise tax. C corporations pay corporate income tax at 6.75% (7% with a water's-edge election), with a $50 minimum, due May 15 for calendar-year filers. S corporations and partnerships file the Pass-Through Entity Tax Return (Form PTE) instead.

How do I register for state taxes in Montana?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does Montana require a general business license?

No. Montana doesn’t issue one general business license; what you need depends on your activity and where you operate.

Montana has no general state business license. The Department of Commerce says city and county offices handle general business licensing, and the state licenses only specific trades and professions. The eStop program, now run by the Department of Labor & Industry (relaunched September 22, 2025), handles state licenses such as retail food, tobacco and vapor products, off-premises beer and wine, lottery, nursery and landscaping, scales and meters, and underground storage tanks. Montana has no general sales tax, so there is no seller's permit. Some resort areas (Big Sky, Whitefish, West Yellowstone, Red Lodge and others) charge a local resort tax of up to 3% on lodging, restaurants, bars, recreation and luxury goods; it is set by local voters and not collected by the Department of Revenue. There is no statewide local license lookup.

What local licenses will I need in Montana?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Billings (city)
Anyone doing business in Billings or based there, including home businesses and businesses based outside the city, needs a city license for each business type and location by the day it starts. There is no online application yet: email, mail or drop off the Business Tax Determination form with payment. Fees are on the city's Business Tax Fee Schedule. Licenses last one year and renew each year; late renewals carry penalties.

When do I need workers’ comp in Montana?

1 or more employees.

Montana's workers' compensation law covers all employers: anyone with employees must carry coverage from an insurer authorized in Montana (such as Montana State Fund) or be approved to self-insure, and cannot avoid this by calling workers independent contractors. Sole proprietors, working partners and working members of member-managed LLCs are exempt unless they elect coverage. Corporate officers and managers of manager-managed LLCs are exempt if they own at least 10% of the business (alone or with close relatives) or are unpaid for officer duties, and can opt in by written notice. Owners who regularly work away from their own fixed business location must either elect coverage or get an Independent Contractor Exemption Certificate ($125 application fee). Employers must post the state's coverage notice. Construction businesses must also register as construction contractors.

What else should I know about starting a business in Montana?

LLC Articles of Organization and profit corporation Articles of Incorporation each cost $35 and are filed online through the Business Filing Portal (biz.sosmt.gov). Optional faster processing costs $20 (24 hours) or $100 (1 hour). The fee sheet lists no card or portal fee. LLCs and corporations file an annual report between January 1 and April 15, starting the year after formation. The regular fee is $20, but it is waived for reports filed on time in 2026 and 2027; late reports cost $35. An LLC that is dissolved for not filing can be reinstated for $35 plus $35 for each missed year. Anyone doing business under a name other than their own legal name registers an Assumed Business Name with the Secretary of State for $20; it lasts five years and renews for $20. In September 2026 the Secretary of State adopted a rule waiving the LLC formation and assumed business name fees for veterans and active-duty service members. The office warns that mailed letters demanding payment for annual reports or certificates are not from the state. No newspaper publication requirement appears on the Secretary of State's formation pages.

What to double-check for Montana?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note The waiver of the $20 annual report fee is set by rule only through on-time 2027 reports. Reports filed in 2028 and later cost $20 unless the Secretary of State extends it. https://sosmt.gov/business/fees/
Note Confirm this on the official page before you rely on it.
Note The rule waiving LLC formation and assumed business name fees for veterans and active-duty service members (notice 2026-901) was adopted September 4, 2026, but the Secretary of State's pages give no effective date or claim process; call (406) 444-3665. https://sosmt.gov/arm/secretary-of-state-administrative-rules/
Note https://billingsmt.gov/981/Business-Licenses
Note Confirm this on the official page before you rely on it.

What to do next

Want help setting up in Montana? Contact us

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Sources

Official pages checked on October 24, 2026.