# Montana aircraft tax

> Montana has no general sales tax, so buying, renting, teaching in and maintaining an aircraft carry no state sales tax. Instead, aircraft based in Montana register every year and pay a fee in lieu of property tax that falls with the aircraft's age.

Source: https://www.aerscheduler.com/aircraft-tax/united-states/montana
Checked: 2026-10-18

## Do you pay sales tax on an aircraft bought in Montana?

**None.** No state sales tax. Montana does not have a general sales tax.

> "Montana does not have a general sales tax."
>
> Montana Department of Revenue, [Sales Tax Guidance for Montana Business and Residents](https://revenuefiles.mt.gov/taxes/general-sales-tax). Checked 2026-10-18.

## Do you owe use tax on an aircraft bought outside Montana?

**None.** No state use tax on an aircraft bought elsewhere and based in Montana. It still registers and pays the yearly fee in lieu of tax.

> "Montana does not have a general sales tax."
>
> Montana Department of Revenue, [Sales Tax Guidance for Montana Business and Residents](https://revenuefiles.mt.gov/taxes/general-sales-tax). Checked 2026-10-18.

## What aircraft sales tax exemptions does Montana have?

**None.** With no general sales tax there is nothing to be exempted from. The yearly fee has its own exemptions.

> "Montana does not have a general sales tax."
>
> Montana Department of Revenue, [Sales Tax Guidance for Montana Business and Residents](https://revenuefiles.mt.gov/taxes/general-sales-tax). Checked 2026-10-18.

## Are aircraft rentals taxed in Montana?

**None.** Aircraft rentals carry no state sales tax in Montana.

> "Montana does not have a general sales tax."
>
> Montana Department of Revenue, [Sales Tax Guidance for Montana Business and Residents](https://revenuefiles.mt.gov/taxes/general-sales-tax). Checked 2026-10-18.

## Is flight instruction taxed in Montana?

**None.** Flight instruction carries no state sales tax in Montana.

> "Montana does not have a general sales tax."
>
> Montana Department of Revenue, [Sales Tax Guidance for Montana Business and Residents](https://revenuefiles.mt.gov/taxes/general-sales-tax). Checked 2026-10-18.

## Are aircraft parts and maintenance labor taxed in Montana?

**None.** Parts and labor carry no state sales tax in Montana.

> "Montana does not have a general sales tax."
>
> Montana Department of Revenue, [Sales Tax Guidance for Montana Business and Residents](https://revenuefiles.mt.gov/taxes/general-sales-tax). Checked 2026-10-18.

## Does Montana register or tax aircraft every year?

**Taxed.** Aircraft based in Montana register every year and pay a fee in lieu of property tax, set by type and age. A single-engine, fixed-gear airplane of 200 horsepower or less pays $450 in its first five years, falling with age to $37.50; aircraft over 40 years old, homebuilts and antiques pay $30.

> "The registration fee is in lieu of property tax."
>
> Montana Code Annotated, [MCA 67-3-204, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0040/0670-0030-0020-0040.html). Checked 2026-10-18.

> "Single engine, fixed gear, 200 horsepower and under | $ 450 | $ 262.50 | $ 150 | $ 75 | $ 37.50"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "Single engine, fixed gear, over 200 horsepower | 750 | 375 | 225 | 112.50 | 75"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "Single engine, retractable gear, 200 horsepower and under | 900 | 450 | 262.50 | 150 | 112.50"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "Single engine, retractable gear, over 200 horsepower | 1,050 | 600 | 300 | 187.50 | 150"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "Multi-engine, piston engine | 1,200 | 750 | 375 | 262.50 | 225"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "Helicopter, piston engine | 1,050 | 675 | 337.50 | 225 | 187.50"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "Single engine jet helicopter, prop jet | 2,250 | 1,050 | 675 | 450 | 262.50"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "Multi-engine jet helicopter, prop jet | 3,000 | 1,500 | 900 | 600 | 300"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "Jet engine, no propeller | 4,500 | 2,250 | 1,200 | 750 | 375"
>
> Montana Code Annotated, [MCA 67-3-206(1) schedule, ages 0-5 | 6-10 | 11-20 | 21-30 | 31-40, 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

> "The fee in lieu of tax imposed on any glider, ultralight, gyrocopter, balloon, homebuilt aircraft, antiques, or any aircraft over 40 years old is $30."
>
> Montana Code Annotated, [MCA 67-3-206(3), 2025](https://mca.legmt.gov/bills/mca/title_0670/chapter_0030/part_0020/section_0060/0670-0030-0020-0060.html). Checked 2026-10-18.

_Not tax advice. Confirm with the state's revenue department or a CPA before a purchase or a pricing decision._