Montana LLC at a glance
A Montana LLC is one of the cheapest LLCs in the US to form and keep: $35 to file, and an annual report that the state currently lists as fee-waived when filed on time. The main rules are in the table below, taken from the Secretary of State’s business fee sheet.
| Item | Montana rule |
|---|---|
| Formation document | Articles of Organization, filed with the Montana Secretary of State |
| State filing fee | $35 (plus $50 for each series named in a series LLC) |
| Where to file | Online at biz.sosmt.gov, paid by card or e-check |
| Faster processing (optional) | $20 for 24-hour processing, $100 for 1-hour processing |
| Annual report | Due 1 January to 15 April each year, from the year after formation |
| Annual report fee | Waived if filed by 15 April; $35 after 15 April |
| Registered agent | Required, with a street address in Montana |
| Change of registered agent | No state fee |
| General sales tax | None |
| Publication requirement | None |
If you live or trade in Montana, a Montana LLC is usually the natural choice. If you live outside the US and have no link to Montana, compare it with the states most non-residents use in our Wyoming vs Delaware vs New Mexico LLC comparison, or check every state in the LLC state fee comparison tool.
How to start an LLC in Montana
You start an LLC in Montana by choosing a name, appointing a registered agent and filing Articles of Organization online for $35. Montana LLC registration is done through the Secretary of State’s online portal, and the Secretary of State’s help article explains that you sign in, choose the domestic form, complete the required fields and pay by credit card, debit card or e-check. These are the steps in order.
- Choose and check the name. Under section 35-8-103 of the Montana Code, the name must contain "limited liability company", "limited company" or an abbreviation such as "LLC", "L.L.C.", "LC" or "L.C.". It must also be distinguishable from names already on the record, so search the business database first. A name reservation costs $10 if you are not ready to file.
- Appoint a Montana registered agent. The agent can be a listed commercial registered agent or a noncommercial agent such as you or a person you trust, with a street address in Montana.
- File the Articles of Organization online and pay $35. Create an account on biz.sosmt.gov, complete the form and pay. Add 24-hour processing for $20 or 1-hour processing for $100 if you need the approval quickly. The office emails you once the filing is approved, with instructions to access the approved documents.
- Sign an operating agreement. Montana does not ask you to file one, but it sets out who owns and runs the LLC, and banks often ask to see it. Our operating agreement guide covers what to include.
- Get an EIN. The EIN is free from the IRS. Owners with an SSN or ITIN can apply online; owners without one apply by fax, mail or phone, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Register for Montana taxes you need. There is no general sales tax to register for, but an LLC with employees, or one in a business covered by lodging, resort or other special taxes, registers with the Montana Department of Revenue.
- Put 15 April on your calendar. The first annual report is due between 1 January and 15 April of the year after the LLC is formed. Our compliance deadline calendar can remind you.
Want our filing team to handle it? We check the name, prepare and submit the Articles, act as your registered agent and track the filing in your portal. Our general how to start an LLC guide covers the same steps for any state.
Montana LLC cost
The only required state cost to form a Montana LLC is $35, and an on-time annual report currently costs nothing. The Secretary of State fee sheet lists every business filing fee.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization | $35 | At formation |
| Each series named in a series LLC | $50 | At formation, series LLCs only |
| Name reservation (optional) | $10 | Before filing |
| 24-hour processing (optional) | $20 | With any filing |
| 1-hour processing (optional) | $100 | With any filing |
| Certificate of existence (optional) | $5 | When a bank or partner asks |
| Annual report filed 1 January to 15 April | Waived | Each year from the year after formation |
| Annual report filed after 15 April | $35 | Late filing |
| Articles of Amendment | $15 | If you change the Articles |
| Change of registered agent or office | No fee | When you change agent |
So the arithmetic is simple. First year: $35 to file, or $55 with 24-hour processing. Each year after that: $0 if you file the annual report by 15 April, or $35 if you file late. At current fees, a Montana LLC that files on time pays the state $35 in total over its first five years.
State fees do not cover a commercial registered agent, a business address or federal filings. Our US LLC formation service shows the state fee at cost next to our package.
Montana LLC annual report
Every Montana LLC files an annual report each year between 1 January and 15 April, starting the year after it is formed. Section 35-8-208 of the Montana Code sets that window and lists what the report contains: the LLC’s name, its registered agent details, the principal office mailing address, and the names and addresses of its managers or members.
- Fee: the Secretary of State’s annual report article says it will "waive the fee for all annual reports filed between January 1st and April 15th." The fee sheet lists $35 for reports filed after 15 April.
- How to file: online, by finding the business on biz.sosmt.gov and choosing the annual report. You can update the mailing address, registered agent and principals at the same time.
- If you never file: the LLC can be involuntarily dissolved. The reinstatement article says domestic LLCs can be reinstated within 5 years of dissolution by filing every overdue report at $35 each and paying a $35 reinstatement fee.
- Tax certificate on reinstatement: most businesses also need a Title 15 certificate from the Montana Department of Revenue before reinstatement. Single-member LLCs taxed as sole proprietorships are exempt from that step.
The waiver is a state decision and can change. Check the fee sheet before you file, and file early in the window so a mistake does not push you past 15 April. Our LLC annual report service files it for you and tracks the date.
Montana registered agent
Every Montana LLC must appoint a registered agent, and the agent’s address must be an actual street address or rural route box number in Montana. That rule is in section 35-7-104 of the Montana Code, part of the state’s registered agents law.
Montana has two kinds of agent. Under section 35-7-105, the filing names either a commercial registered agent (a business listed with the Secretary of State as an agent for many entities) or a noncommercial agent, whose name and address are given in full. Naming an agent confirms that the agent has agreed to serve.
- Who can serve: you, if you have a Montana street address; a person you trust in Montana; or a commercial agent from the Secretary of State’s published list.
- What the agent does: accepts lawsuits and official notices for the LLC and passes them on to you.
- Changing agent: the fee sheet lists no fee for a statement of change of registered office or agent, and you can also change the agent on the annual report.
Founders who live outside Montana, or outside the US, need a commercial agent. Our registered agent service is included in the formation package and forwards documents to your portal.
State taxes that affect a Montana LLC
Montana does not have a general sales tax. The Montana Department of Revenue says plainly on its general sales tax page: "Montana does not have a general-use sales tax."
- Special and local taxes: the Department of Revenue still administers taxes such as the lodging facility sales and use tax, the rental vehicle tax and local resort taxes in some communities. A business in those sectors registers for them.
- Sales tax in other states: having no Montana sales tax does not change what you owe elsewhere. A Montana LLC that sells into other states follows each state’s rules; see our sales tax registration service.
How your LLC is taxed at state and federal level depends on your facts, so ask a licensed tax professional before you choose a tax classification.
Montana LLC car registration: what to know
Some people who live in other states form a Montana LLC, have the LLC buy a vehicle, and register the vehicle in Montana. The attraction is that Montana has no general sales tax, so the buyer avoids the sales or use tax their home state would charge on a car, RV or motorhome. This is often searched as "Montana LLC car registration".
The legal risk sits with the owner’s home state. Most states require residents to register vehicles that are kept and used there, and to pay that state’s sales or use tax. If you live in another state and the vehicle is garaged and driven there, your home state may treat a Montana LLC registration as tax evasion and can pursue the unpaid tax, penalties and interest. Montana itself applies residency rules: its Motor Vehicle Division says new residents must title and register their vehicles within 60 days of establishing residency.
We do not recommend using a Montana LLC to avoid your home state’s vehicle taxes. If you are considering it, check your home state’s DMV registration rules and its tax department’s sales and use tax rules, and speak with a licensed attorney or tax professional in that state first.
Forming a Montana LLC as a non-resident
You do not need to live in Montana or in the US to form a Montana LLC. The Articles ask for a registered agent in Montana, not for owners who live there. A few points matter for founders abroad:
- Is Montana the right state? If you have no customers, staff or property in Montana, Wyoming or New Mexico are the usual picks for non-residents. Our best state for an LLC comparison explains why.
- EIN: without an SSN or ITIN, the EIN is requested by fax, mail or the IRS international phone line.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 each year, even with no income. The penalty for not filing is $25,000, and it cannot be e-filed. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Doing business elsewhere: if your Montana LLC actually operates in another state, for example with an office or staff there, it may need to register as a foreign LLC in that state too.
Whether you owe US income tax depends on whether the LLC has US trade or business income, which a licensed tax professional should review. Neighboring state pages: Wyoming LLC, Idaho LLC and North Dakota LLC, or see all US LLC states.
How to close a Montana LLC
To close a Montana LLC, wind up its business and file Articles of Termination with the Secretary of State, which the fee sheet lists as no fee. Before filing, pay or settle debts, file final state and federal tax returns, and close tax accounts with the Montana Department of Revenue. If the LLC has an EIN, the IRS also needs a final return marked as final. Our LLC dissolution service can prepare the filing.
Doing it yourself vs using Borderless Filings
You can form a Montana LLC yourself online for $35, and many Montana residents do. The portal is clear and the office emails you when the filing is approved.
Our service adds a name and address check before filing, preparation and submission by our filing team, a Montana registered agent, a US business address with mail forwarding, the EIN letter, document storage in your portal and reminders before 15 April. Package prices are on our pricing page, with the state fee shown at cost, and you can start your order online.
Sources
- Montana Secretary of State: Business fee sheet
- Montana Secretary of State: Register a Business
- Montana Secretary of State: How do I file my annual report?
- Montana Secretary of State: How to Reinstate a Business
- Montana Code Annotated 35-8-103: Name
- Montana Code Annotated 35-8-208: Annual report for secretary of state
- Montana Code Annotated 35-7-104: Addresses in filings
- Montana Code Annotated 35-7-105: Appointment of registered agent
- Montana Department of Revenue: General Sales Tax
- Montana Motor Vehicle Division: Vehicle Registration
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.