Who should form an LLC in Montana?
Anyone who lives in Montana or runs their business from there. If you form in another state but operate in Montana, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Montana, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Montana. See what a registered agent is.
File the Articles of Organization
Online through the Montana Secretary of State's business portal, with the $35 fee.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Montana require every year?
An annual report each year, filed online between January 1 and April 15, starting in the year after the LLC is formed. The standard fee is $20, but the Secretary of State has waived it for reports filed on time from 2024 through 2027. Reports filed after April 15 cost $35 and the waiver does not apply; an LLC that keeps missing reports loses good standing and can be involuntarily dissolved.
For deadlines, fees and late penalties in detail, see Montana LLC yearly filings.
Should you use a Montana LLC to register a vehicle?
Some out-of-state owners form Montana LLCs to register expensive vehicles, motorhomes or boats and avoid their home state's sales tax and registration fees, since Montana has no sales tax. Home states increasingly pursue this, assessing the unpaid tax with penalties, and insurance or liability problems can follow. A Montana LLC suits a business that actually operates in Montana; take advice before using one for a vehicle kept elsewhere.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $35 |
| First annual report, filed on time before 2028 | Free under the waiver |
| Late annual report | $35 |
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Montana filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Montana?
Yes. Montana has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Montana street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which Montana taxes apply to an LLC?
Owners pay Montana's graduated income tax on their share of profit. Montana has no general state sales tax, though some resort areas levy local resort taxes and there are taxes on accommodations. Register with the Montana Department of Revenue for withholding if you have employees.
Federally, a Montana LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Montana LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every Montana deadline for you.
Questions people ask
How much does it cost to form an LLC in Montana?
$35 for the Articles of Organization.
Is the Montana annual report free?
The $20 fee is waived for on-time filings through 2027; late filings cost $35.
When is the Montana annual report due?
Between January 1 and April 15 each year, starting the year after formation.
Does Montana have sales tax?
No general state sales tax, though some resort areas have local taxes.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Montana Secretary of State: Business services
- Montana Department of Revenue
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State LLC formation
This guide is general information. It is not tax or legal advice for your situation.