State guide · Montana
Starting a Medical Practice in Montana
What physicians need to know about Montana's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
Verify — top bracket approximately 5.9% (2024)
Min. franchise tax
None
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Montana physicians may form a Professional Corporation under Mont. Code Title 35 Chapter 4 or a Professional LLC under Title 35 Chapter 8. All shareholders or members must be licensed Montana physicians.
Filing is with the Montana Secretary of State.
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed Montana physicians
- •File Articles of Incorporation or Articles of Organization with the Secretary of State
- •File Annual Report with the Secretary of State
Corporate Practice of Medicine
Montana recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
Montana simplified its personal income tax to two brackets, with a top rate of approximately 5.9%. No statewide sales tax, no franchise tax.
- •Top personal income tax: Verify — approximately 5.9%
- •No statewide sales tax
- •No franchise tax
Montana Board of Medical Examiners
Montana does not require entity registration with the Board of Medical Examiners for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active Montana medical license
Employment Law Considerations
Montana is the only state without true at-will employment — the Montana Wrongful Discharge from Employment Act (WDEA) provides protections after a probationary period. Non-competes generally enforceable.
- •Montana Wrongful Discharge from Employment Act (WDEA) — not pure at-will after probationary period
- •Probationary period default of 12 months unless employer specifies shorter
- •No state-mandated paid sick leave
- •Non-competes enforceable if reasonable
Heads up
Unlike most states, Montana is not at-will after the probationary period. Document performance issues carefully and follow progressive discipline procedures.
Official resources
Bookmark these official agency portals for Montana entity formation, tax registration, and medical board information.
Looking for Montana licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Montana.
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