Taxes in Big Sky
Big Sky's tax picture combines a real, current 4% local resort tax -- among the highest local rates in a state with no general sales tax -- with Montana's own favorable statewide structure.
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Learn moreA real, current 4% combined resort tax
Big Sky's resort tax runs a 3% base rate plus a real, additional 1% infrastructure add-on Big Sky voters approved under 2019's SB 241 -- one of only three Montana communities to approve that extra 1%.
What the resort tax applies to
The 4% rate applies to restaurants, short-term lodging, and other luxury retail/souvenir sales within the designated Big Sky Resort Area District, funding local infrastructure in this unincorporated community.
Montana's statewide structure still applies
No general state sales tax, a 5.65% top income tax rate (2026), and a statewide average effective property tax rate of ~0.74% all apply, though Big Sky's extreme home values likely produce far higher absolute property tax bills.
Key takeaways
- Big Sky's real, current 4% local resort tax applies to lodging, dining, and luxury retail.
- Montana's favorable statewide income and property tax structure still applies alongside it.
- Big Sky's extreme home values likely mean high absolute-dollar property tax bills despite a moderate statewide rate.
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