What is the Montana state lodging tax rate?

7% statewide. Montana has no general sales tax but levies two stacked lodging taxes: 4% lodging facility use tax + 4% lodging facility sales tax = 8% effective state rate. Resort tax communities (Big Sky, Whitefish, West Yellowstone, Red Lodge) add up to 4% local resort tax. Vrbo does not have a marketplace facilitator agreement with Montana, so Vrbo bookings require host filing; Airbnb collects the state lodging taxes but not the resort tax. Annual STR licensing through DPHHS is required if you host food or have a hot tub on-site.

Do Airbnb and Vrbo collect Montana lodging tax for me?

Airbnb collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in Montana?

Cities and counties may add 0% to 4% on top of the state rate.

Where can I see the official source?

The authoritative source is the Montana Department of Revenue at https://mtrevenue.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Montana Lodging Tax Calculator

How Montana lodging tax works

Montana has no general sales tax — it’s one of five states without one. But it does charge two stacked lodging-specific taxes: a 4% lodging facility use tax plus a 4% lodging facility sales tax, for a combined 8% state lodging tax on stays under 30 nights. Resort towns add a resort tax of up to 4% on top. Top STR markets:

Bozeman (Gallatin County) — 8% state + 0% local = 8% effective. Bozeman is NOT a resort town under MT statute, so no local layer. Major Yellowstone gateway market with explosive growth and new STR ordinance restrictions in 2024–25.
Whitefish — 8% state + 3% resort tax = 11%. Ski-and-summer market; rapidly tightening regulation.
Big Sky (unincorporated Madison/Gallatin) — 8% state + 4% resort tax = 12%. Top-of-market ADR for the state.
Missoula — 8% state + 0% local = 8%. Bookmark-style downtown STR market.
West Yellowstone — 8% state + 3% resort tax = 11%.
Red Lodge — 8% state + 3% resort tax = 11%.

Stays of 30 consecutive nights or longer are exempt from both state lodging taxes and from resort taxes.

Platform collection

Airbnb collects and remits both Montana state lodging taxes (the 4% + 4% = 8%) under a marketplace facilitator agreement. Vrbo does not have a current state-wide collection agreement in Montana — Vrbo hosts are responsible for state lodging tax themselves. Resort taxes are NOT collected by either platform in any Montana resort town — those always fall on the host.

What this means in practice

Airbnb hosts — state lodging tax handled. Resort tax (Whitefish, Big Sky, West Yellowstone, Red Lodge) is your responsibility.
Vrbo hosts — register with the Montana Department of Revenue, file quarterly Form LFT for both lodging taxes. Plus resort tax filings with your town if applicable.
Bozeman and Whitefish — local STR ordinances tightened in 2024 and 2025. Owner-occupancy requirements, registration fees, and density caps are now in force; the tax stack is the easy part.
30+ night stays — exempt from all lodging taxes.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local resort-tax add-on. Bozeman and Missoula: 0%. Whitefish, West Yellowstone, Red Lodge: 3%. Big Sky: 4%.
The result shows the effective rate, total tax, and what the guest sees.

Source: Montana Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA or your town finance office before filing.