title: Montana — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/montana/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Montana](https://advennt.io/jurisdictions/montana/) Tax Montana · Question 05 of 11 # Tax: What is the tax take? Favourable · Confirmed · AI-generated · [Back to full Montana report →](https://advennt.io/jurisdictions/montana/) Key section parameters | Jurisdiction | Montana (US-MT) | |---|---| | Regulator | Montana Department of Justice — Gambling Control Division & Montana Lottery | | Favourability | Favourable | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer The dominant gambling tax is the Video Gambling Machine Tax, levied on net machine income (wagers minus payouts) rather than gross handle or turnover, at a statutory rate confirmed by Montana Legislative Services research. ## Full section analysis The dominant gambling tax is the Video Gambling Machine Tax, levied on net machine income (wagers minus payouts) rather than gross handle or turnover, at a statutory rate confirmed by Montana Legislative Services research.