Montana LLC Requirements

Updated for 2026 · Official Secretary of State Website

Montana has the lowest LLC filing fee in the entire nation at just $35, with only $20 annual reports. The state is also notable for having no sales tax, making it popular for certain e-commerce and vehicle-registration strategies. Montana's wide-open spaces and growing outdoor recreation economy attract a unique mix of entrepreneurs.

Filing Fee

$35

One-time state fee

Annual Fee

$20

Per year

Processing

1-3 business days

Online filing

Deadline

April 15

Annual report due

Below Average Cost

Montana is the cheapest state to form an LLC at $35 and has the lowest combined first-year cost at $55. Ongoing annual costs of $20 are also among the very lowest nationally.

Notable Facts About Montana LLCs

Montana has the lowest LLC filing fee in the nation at $35
The state has no sales tax — one of only five states without one
Montana LLCs are commonly used for vehicle registration to avoid sales tax in other states
First-year total LLC costs of $55 are the lowest in the United States

Tax Information for Montana LLCs

Montana has a progressive individual income tax with rates from 1% to 6.75%. LLCs taxed as pass-through entities pay at individual rates. There is no sales tax in Montana. There is no franchise tax for LLCs.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Montana naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Montana.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Montana who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Montana Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Montana requires periodic reports due by April 15. The filing fee is $20. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $20

Deadline: April 15

Annual report due by April 15 each year.

Annual report filed yearly. Lowest filing fee in the nation.

Need a Registered Agent in Montana?

Every Montana LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

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

The state filing fee to form an LLC in Montana is $35 for the Articles of Organization. This cost is below average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Montana?

Montana charges $20 for its periodic reporting requirement, due April 15. Annual report filed yearly. Lowest filing fee in the nation. Montana is the cheapest state to form an LLC at $35 and has the lowest combined first-year cost at $55. Ongoing annual costs of $20 are also among the very lowest nationally.

How long does it take to form an LLC in Montana?

Online filing in Montana typically takes 1-3 business days. You'll need to file Articles of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Montana?

Yes, Montana requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Montana LLC pay?

Does Montana require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Montana. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Montana's default LLC laws.