Quick answer: 3.0% or 4.1% for 2026, depending on the amount — a genuinely separate, lower schedule than Montana's ordinary income brackets. See the full cost picture in the Montana probate real estate sale calculator.
A real discount, not just a lower bracket by coincidence
Ordinary income, for comparison
Montana's ordinary income tax brackets for 2026 run 4.7% on lower income and 5.65% above that, a two-bracket system following a 2021 reform that simplified what had been seven brackets.
Which rate applies depends on the whole return, not just the gain
Which of the 3.0% or 4.1% capital gains rates applies depends on filing status and how much ordinary income is also reported — similar to how the ordinary brackets themselves work, just at a lower starting point.
No estate or inheritance tax layered on top
Montana imposes neither a state estate tax nor an inheritance tax, so this income tax on the gain is the only state-level tax question the sale itself raises.
A local probate attorney can review your estate — many offer a free consultation.
The separate capital gains schedule applies identically whether the sale closes in any Montana county.