Montana's roads & bridges are mainly funded through a combination of federal (88.5%) and state/local (11.5%) funding sources. MDT receives no funding from Montana's general fund revenue.

Federal road & bridge revenues are generated from the users of our highways through gasoline and diesel fuel taxes and apportioned to states through federal highway legislation.

Fuel taxes in surrounding states

State road & bridge revenues are generated through fuel taxes, gross vehicle weight fees, and other related fees. These revenues are deposited into a Highway State Special Revenue Account (HSSRA) and are constitutionally restricted for:

  • Payment of obligations incurred for construction, reconstruction, repair, operation, and maintenance of public highways, streets, roads, and bridges
  • Payment of county, city, and town obligations on streets, roads, and bridges
  • Enforcement of highway safety, driver education, tourist promotion, and administrative collection costs

Effective July 1, 2017, HB473, the Bridge and Road Safety and Accountability Act (BaRSAA) increases Montana's fuel tax rate to $0.315 per gallon for gasoline (MCA) and $0.2925 per gallon for special fuel (MCA).

State Rates

July 1, 1994 0.27 0.2775
July, 1 2017 0.315 0.2925
July 1, 2019 0.32 0.2945
July 1, 2021 0.325 0.2955
July 1, 2022 0.33 0.2975

Fuel Tax History

The increased fuel taxes will be deposited into a new Bridge and Road Safety and Accountability Restricted Account. After reductions for initial distributions that include refunds, distributor payments, and non-highway fuel uses, MDT will receive 35% of the taxes while the remaining 65% will be allocated to local governments.