How much is the Montana corporation annual report?

$0, filed every year. It is filed as the Annual Report (no form number).

Montana Corporation Annual Report

By Edmond Hui · Facts verified July 29, 2026 against primary state sources

A Montana corporation files the Annual Report every year and pays no filing fee for the report itself. April 15 (fee waived if filed by April 15; $35 if filed late) A free report is not a free year: Montana also levies the tax described below, and in most states the report and the tax return travel together.

Filing for an LLC instead? See the Montana LLC annual report.

Montana corporation annual report requirements: Montana files an annual corporate report for $0. Montana imposes a corporate income tax. — The report fee shown is the state filing charge only; income or franchise tax, where owed, is covered separately on this page. Source: MyStateLLC 50-state corporation dataset, compiled from state filing offices and revenue departments, July 2026; any figure we could not confirm is labeled on the page.

Filing cadenceEvery year

Report fee$0

Corporate income taxYes

What Montana requires

Annual Report

Frequency	every year
Due	April 15 (fee waived if filed by April 15; $35 if filed late)
Fee	$0
Form	Annual Report (no form number)

Montana is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.

What the filings cost over five years

State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.

Period	State filing charges
Incorporation	$35
Each year after (report, annualized)	$0
Five-year equivalent (annualized)	$35

That ranks Montana 1st cheapest of 49 states on five-year corporate filing charges.

Montana corporation vs Montana LLC

State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.

	Corporation	LLC
Formation filing fee	$35	$35
Report cadence	Every year	Every year
Report fee	$0	$0

Both entities cost $35 to file in Montana, so the filing fee is not a reason to pick one over the other.

Full Montana LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained

State taxes a Montana corporation pays

Corporate income tax

Applies	Yes
Rate	6.75% standard (7% under water's-edge election; 0.5% alternative rate for qualifying corps with MT gross sales <= $100,000)
Minimum tax	$50

Franchise or gross-receipts tax

No separate franchise tax. Montana's corporate income tax carries a $50 minimum. LLCs pay no annual franchise/license tax (annual report is free if timely).

The $50 minimum tax is deliberately left out of the filing-charge totals on this page. A minimum tax is owed to the state tax authority on a tax return, not to the business filing office, but unlike an income-based tax it is a floor, so treat it as a recurring cost of keeping the corporation alive here.

What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Montana levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.

C-corp return: Montana Corporate Income Tax Return (Form CIT)

Frequently Asked Questions

: $0, filed every year. It is filed as the Annual Report (no form number).
: April 15 (fee waived if filed by April 15; $35 if filed late).

Where these numbers come from

This page covers the recurring report a for-profit corporation files with Montana. Every figure was checked against Montana's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.

Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.

Primary sources:

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.

More for Montana LLCs

Start and set up

Taxes, money and growth

Stay compliant

Operate in other states

Compare structures

By owner type

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

How we check facts