States / Vermont

Vermont

Last checked Oct 22, 2026

Vermont practitioners use four main state logins for tax and payroll work, and FAST Enterprises built the two largest. The Department of Taxes moved every tax type onto FAST's GenTax system (VTax, with the myVTax portal) in four phases from December 2014 to November 2017, under a 2014 contract paid out of the added revenue the system produced; the state checkbook shows $62.2M paid to FAST by the Department of Taxes from January 2014 through September 2026. The Department of Labor replaced its 1970 unemployment insurance mainframe with FAST's UI system (Employer e-Services) in summer 2026, under a $41.0M contract signed in August 2024; legislative staff put the five-year cost at $45.3M. Vermont has no mandatory paid leave program: its voluntary Family and Medical Leave Insurance plan is insured and run by The Hartford.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Phil Scott
    • Secretary of Administration: Sarah Clark Vermont Department of Taxes
    • Commissioner of Labor: Kendal Smith Vermont Department of Labor
  • Secretary of State: Sarah Copeland Hanzas Vermont Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two Vermont agencies issue employer payroll numbers: the Department of Taxes (the withholding account, WHT followed by 8 digits, in myVTax) and the Department of Labor (the 7-digit UI employer account number, in its new Employer e-Services system). The Health Care Fund Contribution Assessment and the Child Care Contribution (0.44% of wages since July 1, 2024) have no number of their own: both are reported and paid to the Department of Taxes on Form WHT-436, Quarterly Withholding Reconciliation, under the withholding account. Vermont has no mandatory paid leave program; Vermont Family and Medical Leave Insurance is a voluntary plan insured by The Hartford, with no state payroll account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Vermont Department of Labor, Unemployment Insurance and Wages Division

The taxable wage base is $15,400 for 2026, up from $14,800 in 2025; it is indexed to the State annual average wage. New employers pay 1%, and rates run on a July 1 to June 30 rate year: schedule I (0.4% to 5.4%) applied from July 1, 2025, and DOL's July 2026 summary gives the same 0.4% to 5.4% for the rate year from July 1, 2026. The Department's own web pages refused automated reads, so the 2027 wage base, assessments and filing details are not confirmed.

Taxable wage base

2026: $15,400
2025: $14,800
Indexed. 21 V.S.A. s. 1321(b): whenever the trust fund has a positive balance and all Title XII advances are repaid as of June 1, the wage base is adjusted the next January 1 by the same percentage as any increase in the State annual average wage; when the rate schedule drops to schedule III, and again when it drops to schedule I, the base is reduced by $2,000 the next January 1 and then indexed again. source Public record

New employer rate

2026: 1% Statutory rate for employers without enough experience for a computed rate (21 V.S.A. s. 1324(b), as amended effective July 1, 2024). Foreign corporations in construction (NAICS 236, 237 or 238) pay the average rate of all employers so classified. The Department's page on the rate for the year from July 1, 2026 was not readable. U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 also lists 1.00% as Vermont's new employer base rate. source Public record

Rate range

2026: 0.4% to 5.4% Rate year July 1, 2026 to June 30, 2027. Figure from U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 (Vermont's rate year is marked July 1 through June 30); DOL's rates cover experience-rated employers only and leave out surcharges and non-UI taxes. The Department's own page was not readable. The range matches schedule I in the statute.
2025: 0.4% to 5.4%, Schedule I (the lowest of five) Rate year July 1, 2025 to June 30, 2026: the Department's January 31, 2026 trust fund report says the current schedule is schedule I; the 0.4% to 5.4% range is schedule I in the statute's table (21 V.S.A. s. 1326(e)). The schedule is set each year by dividing the fund ratio by the highest benefit cost rate (benefits paid in 2020 left out). Across all five schedules rates run from 0.4% to 8.4%. Rates take effect July 1 each year. source Public record

FUTA credit reduction

None. No outstanding federal (Title XII) advance: Vermont is not on the U.S. Department of Labor's 2025 credit reduction table or its potential 2026 list, and has no Title XII record in Treasury data from January 2025 to November 2, 2026. Its last credit reduction was 0.3% for 2012. source Public record

Recent and coming changes

• Jan 1, 2026 Taxable wage base rose from $14,800 to $15,400. source Public record
• New UI system with FAST Enterprises replacing the 1970 mainframe; the January 2026 report gave a planned rollout of spring/summer 2026. Whether employer tax filing has moved was not confirmed. source Public record

Vermont rates run on a rate year from July 1 to June 30, not the calendar year; the wage base is a calendar year figure. labor.vermont.gov returned 403 to every automated request (pages and PDFs), so this file rests on the statutes and the Department's trust fund report posted on legislature.vermont.gov.

Not confirmed: labor.vermont.gov blocked automated reads (HTTP 403, CloudFront). Not confirmed on the Department's own pages: the schedule for the rate year from July 1, 2026 (DOL's July 2026 summary gives 0.4% to 5.4%); the 2027 wage base; extra assessments; rate notice timing and appeal deadline; voluntary contributions; the quarterly report form, due dates, e-file rules and portal. Pages to read in a browser: https://labor.vermont.gov/unemployment-insurance/ui-employers/unemployment-tax-rates, https://labor.vermont.gov/unemployment-insurance/ui-employers/quarterly-reporting-taxable-wage-information, https://labor.vermont.gov/press-release/vermont-department-labor-announces-unemployment-insurance-taxable-wage-base-2026, https://labor.vermont.gov/sites/labor/files/doc_library/FAQ%20Tax%20Rates.pdf.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Vermont employees complete Form W-4VT in addition to the federal W-4. Out-of-state employers need not start withholding until an employee has worked from a Vermont location for 30 days, and deposits follow the federal schedule (quarterly, monthly by the 25th, or semiweekly), with a quarterly WHT-436 and an annual WHT-434. Supplemental and other non-periodic payments can be withheld at 30% of the federal withholding, per the 2026 guide GB-1210.

Withholding certificate

Form W-4VT, Employee's Withholding Allowance Certificate. Federal Form W-4: required as well: the W-4VT is completed in addition to the federal Form W-4. Employers should have each employee complete a W-4VT so the employer can calculate Vermont withholding; employees who recently updated their W-4 should also complete the most recent W-4VT. source Public record

Supplemental wages

2026: Periodic payments use the Vermont wage charts or tables; for non-periodic payments, Vermont withholding can be estimated at 30% of the federal withholding. Non-qualified deferred compensation payments are withheld at 6%. source Public record

Withholding tables

GB-1210, 2026 Income Tax Withholding Instructions, Tables, and Charts (2026). Effective January 1, 2026, expires December 31, 2026.

Reciprocity

No reciprocal agreements. Not confirmed: the Department of Taxes pages could not be read, and the statutes read do not mention a reciprocal agreement.

Nonresidents working here

Out-of-state employers are not required to begin withholding Vermont income tax until an employee has been working from a Vermont location for thirty days. Wages for work performed in Vermont are Vermont income, and a remote employee living in Vermont is taxed on income for the whole time they live there, even with a domicile elsewhere. 32 V.S.A. § 5841(a); 32 V.S.A. § 5823(b)(3). source Public record

Deposits and returns

• quarterly: the employer is required to make quarterly or annual payments of federal withholding. Due 25 days after the end of March, June, September and December
• semiweekly: the employer is required to make semiweekly payments of federal withholding. Due tax withheld for Wednesday, Thursday or Friday pay dates is due the following Wednesday; for Saturday, Sunday, Monday or Tuesday pay dates, the following Friday
• monthly: neither of the above applies. Due the 25th of the following month (the 23rd for February)

Form WHT-436, Quarterly Withholding Reconciliation, at the close of each quarter for all filers; Form WHT-434, Annual Withholding Reconciliation, by the last day of January. Payment frequency generally mirrors the federal one. File and pay electronically in myVTax if submitting 10 or more W-2s or 1099s, paying semiweekly, using a payroll filing service, or remitting more than $100,000 in the prior calendar year. myVTax source Public record

Annual reconciliation

WHT-434, due January 31 (last day of January). With the W-2 and 1099 filing rules

The statute sets a 6% withholding on payments of previously deferred nonqualified deferred compensation (32 V.S.A. § 5841(a)); that is not a general supplemental rate. The Child Care Contribution and the Health Care Fund Contribution are reported with withholding (see the employer account numbers section).

Not confirmed: No statute or Department statement on a convenience of the employer rule was read.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

By statute (32 V.S.A. 5825), Vermont credits a taxpayer who was a resident for any part of the year for income tax paid to another state or territory, the District of Columbia or a Canadian province on income from sources there during the residence period, limited to the Vermont tax attributable to that income; the Department of Taxes site refused automated reads, so the schedule and return line are not confirmed here. A part-year resident's nonresident-period income is kept out by proration: Vermont income counts all income of the residence period and only Vermont-source income of the nonresidence period, and the tax on all income is reduced by the percentage of AGI that is not Vermont income (32 V.S.A. 5822(e)). Vermont gives no reverse credit, limits a statutory resident's credit on intangible income to cases where the home state reciprocates, and is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Limit: Not more than the portion of Vermont income tax otherwise imposed that is attributable to the adjusted gross income earned or received from sources within the other state, territory, district or province. Covers: Income taxes imposed by and paid to another U.S. state or territory, the District of Columbia, or a province of Canada, on income earned or received from sources there during the part of the year the taxpayer was a Vermont resident. Not listed: the statute names states, territories, the District of Columbia and Canadian provinces. Foreign taxes: Canadian provinces only (the statute names a province of Canada). For a person domiciled elsewhere who is a Vermont resident only under the 183-day rule (5811(11)(A)(ii)), income from intangibles not used in a business is treated as sourced to the state of domicile, and no credit is allowed unless the state of domicile provides a similar credit. 32 V.S.A. 5825. source Public record

Part-year residents: income while a nonresident

Allocated or prorated A part-year resident's Vermont income is all income that would be Vermont income for a resident, earned or received during the residence period, plus the nonresident-type Vermont income (Vermont-source items) earned or received during the nonresidence period (5823(c)). The tax figured on the full income is then reduced by a percentage equal to the portion of adjusted gross income that is not Vermont income (5822(e)). source Public record

Part-year residents: credit for the period of residence

Available. The statute gives the credit to a taxpayer who was a resident during any portion of the year, for tax paid to the other jurisdiction on income from sources there during that portion of the year. source Public record

Nonresidents: reverse credit

No. The credit is for taxpayers who were Vermont residents for some part of the year; a nonresident's Vermont income is the Vermont-source items listed in 5823(b), and the tax is prorated under 5822(e). source Public record

Local income taxes

Vermont has no local income tax; the statute's credit names other states, territories, the District of Columbia and Canadian provinces, not local governments. source Public record

Multistate Tax Compact

Sovereignty member. source Public record

Other interstate rules

• Statutory resident: an individual qualifies for residency while domiciled in Vermont, or while maintaining a permanent place of abode in Vermont if present in the state for more than an aggregate of 183 days of the year. source Public record

tax.vermont.gov returned 403 to automated reads (as in earlier runs), so the Department's 2025 schedules and instructions were not read and the form, line and attachment fields are null. Everything here is from the Vermont Statutes Online (2025-2026 session).

Not confirmed: Schedule and return line for the credit (the Department's credit schedule and the line on the Vermont individual return) not read: tax.vermont.gov blocked automated reads. Part-year proration schedule and line (the Department's income adjustment schedule) not read, same block. Attachments required with the credit, and treatment of another state's pass-through entity tax, not confirmed. UDITPA or Compact apportionment status not checked. No 2026 change checked.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Taxable corporations file the Vermont corporate income tax return on the date their federal return is due (April 15, 2026 for a 2025 calendar year), and a federal extension carries over to one month after the extended federal date. S corporations and partnerships file their Vermont returns on the federal due date (March 16, 2026). Corporations file an annual report with the Secretary of State within 2 1/2 months after the fiscal year ends ($60 domestic, $250 foreign), LLCs within 3 months ($45 domestic, $170 foreign), LLPs between January 1 and April 1, and nonprofit corporations a biennial report between January 1 and April 1 ($35).

Corporate return

Corporate income tax. Due: On or before the date a U.S. income tax return is required to be filed for that year by that corporation (32 V.S.A. 5862(a)). For tax year 2025: Apr 15, 2026. Fiscal years: Follows the federal due date for the corporation's tax year. source Public record

Corporate extension

Federal extension accepted. To one month after the extended federal due date (32 V.S.A. 5868); for a calendar year that is one month after October 15, 2026. An extension of time to file does not extend the time to pay. A late return also owes a $50 penalty on top of other penalties and interest (32 V.S.A. 5862(b)).

S corporations

Due: On or before the due date prescribed for S corporation returns under 26 U.S.C. 6072(b) (32 V.S.A. 5914(a)). For tax year 2025: Mar 16, 2026. Extended to the extended federal date when a federal automatic or good cause extension is granted (32 V.S.A. 5868); time to pay is not extended. source Public record

Partnerships

Due: On or before the due date prescribed for the entity's federal return, for a partnership or LLC engaged in activities in Vermont that would require a C corporation to file (32 V.S.A. 5920(a)). For tax year 2025: Mar 16, 2026. Extended to the extended federal date when a federal extension is granted (32 V.S.A. 5868); time to pay is not extended. source Public record

Individuals

For tax year 2025: Apr 15, 2026. Extended to the extended federal date (October 15, 2026) when the taxpayer has a federal automatic or good cause extension; time to pay is not extended (32 V.S.A. 5861(b), 5868). source Public record

Annual report

Filed with the Vermont Secretary of State, Corporations Division through Online Business Service Center (Secretary of State).

No annual report requirement for limited partnerships was checked. The Secretary of State's site and the Department of Taxes site refused automated reads, so the facts here come from the statutes.

Recent and coming changes

• Jul 1, 2025 2025 Act No. 10 amended the corporation involuntary termination section (11A V.S.A. 14.20), the LLC annual report section (11 V.S.A. 4033) and the nonprofit administrative dissolution section (11B V.S.A. 14.20), effective July 1, 2025. The text as amended is what is summarized above; what each amendment changed was not compared. source Public record

Return form numbers are left out because tax.vermont.gov refused automated reads; the due dates rest on the statutes. Federal March 15, 2026 fell on a Sunday, so the federal S corporation and partnership date, which Vermont follows, was March 16, 2026.

Not confirmed: Form numbers and instructions (corporate, S corporation and partnership business income, and individual returns) and any Vermont extension form: tax.vermont.gov returned 403. LLP annual report fee: the statute (11 V.S.A. 3310) reads $30 domestic, while the site's startup data cites $45 from the Secretary of State fee schedule (sos.vermont.gov returned 403). Confirm which is current. Whether limited partnerships file any report with the Secretary of State (11 V.S.A. chapter 23 not read). Minimum tax and payment due with the S corporation and partnership returns not covered.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Vermont's statutes let the Commissioner require electronic funds transfer for withholding and for sales and use tax (for sales tax, from taxpayers required to pay a federal tax that way or with two or more bad checks in two years); the Department's own thresholds could not be read. A late return costs 5% a month of the unpaid tax up to 25%, with a $50 minimum after 60 days, and late payment costs 1% a month for income tax or 5% a month for other taxes, up to 25%. Interest is set each year by December 15 at the average bank prime rate, rounded up to the nearest quarter point; the 2026 rate could not be confirmed because tax.vermont.gov refused automated reads.

Interest on unpaid tax

Not later than December 15 of each year the Commissioner sets an annual rate for unpaid tax liabilities and tax overpayments equal to the average prime rate charged by banks during the 12 months beginning October 1 of the prior year, rounded upwards to the nearest quarter percent, effective January 1 of the following year. 32 V.S.A. sec. 3108. source Public record

When tax must be paid electronically

• Withholding: The Commissioner prescribes the method of payment and may, without limitation, require electronic funds transfer or payment to a bank depository (no dollar threshold in the statute). Methods: Any means the Commissioner deems necessary, including bank credit cards with a fee (32 V.S.A. sec. 3110). source Public record
• Sales and use: The Commissioner may require payment by electronic funds transfer from any taxpayer required by federal tax law to pay any federal tax that way, or from any taxpayer who submitted two or more protested or otherwise uncollectible checks for any State tax in the prior two years. Methods: Electronic funds transfer as authorized by the Commissioner under 32 V.S.A. sec. 3110. source Public record

Penalties

Late filing

Covers: Any return required by Title 32 (other than estimated income tax), filed after the due date or extended due date. 5% of the outstanding tax liability for each month or portion of a month the return is not filed. Maximum: 25% of the tax liability unpaid on the prescribed date of payment. Minimum: $50 if the return is not filed within 60 days after the due date, whether or not tax is owed. 32 V.S.A. sec. 3202(b)(1); corporations also owe a $50 penalty under 32 V.S.A. sec. 5862(b). source Public record

Late payment

Covers: Any tax under Title 32 not paid by the prescribed date (other than estimated income tax). Income tax (chapter 151, subchapters 2 and 3): 1% of the outstanding tax liability a month or portion of a month; all other taxes: 5% a month. Maximum: 25% of the tax liability unpaid on the prescribed date of payment. The late filing penalty is separate. A failure to pay is subject to only one of the failure to pay, negligence and fraud penalties (sec. 3202(b)(7)). 32 V.S.A. sec. 3202(b)(3) and (b)(7). source Public record

Estimated tax, individuals

Charged as both. Penalty of 1% of the outstanding liability a month or portion of a month, up to 25% (sec. 3202(b)(2)), plus interest at the sec. 3108 rate. Safe harbor: Required annual payment is the lesser of 90% of this year's tax or 100% of last year's tax (if last year was a 12-month year and a return was filed); a taxpayer who pays federal estimates in annualized installments may pay Vermont on the same basis. source Public record

Estimated tax, corporations

Charged as both. Interest at the sec. 3108 rate and penalties under sec. 3202 on the underpayment of each installment. Safe harbor: No interest if payments equal the lesser of the tax figured at this year's rates on last year's facts and law, or 90% of the tax finally due; underpayment is measured against 90% of this year's tax. A declaration is required when estimated tax can reasonably be expected to exceed $500. source Public record

Penalty relief

The late filing penalty does not apply if the taxpayer affirmatively shows the failure was due to reasonable cause and not willful neglect (sec. 3202(b)(1)). The Taxpayer Advocate may recommend extraordinary relief to the Commissioner when the law applies unfairly or causes significant hardship and no appeal right or remedy is available (sec. 3206). source Public record

Other penalties

• Negligence or substantial understatement (an understatement of 20% or more). 25% of that portion of the underpayment. source Public record
• Fraud or willful intent to evade. 100% of the unpaid tax or of the refund received or requested. source Public record
• Income from illegal activity. The sec. 3202(b) penalties are doubled. source Public record
• Unacceptable return (not on an approved form or needing extra processing). $25 manual processing fee. source Public record
• Corporation failing to file its return by the due date. $50, plus $200 more if the Commissioner must petition the court to force the filing. source Public record

Every fact here comes from the Vermont statutes because tax.vermont.gov returned 403 to automated reads. The same rate applies to overpayments and underpayments (sec. 3108), with no interest on overpayments refunded within 45 days (90 days for corporate returns).

Not confirmed: The Department's electronic payment thresholds; data/withholding/vermont.json cites tax.vermont.gov for electronic filing and payment in myVTax by filers of 10 or more W-2s or 1099s, semiweekly payers, payroll services, or those remitting more than $100,000 in the prior year, not re-read here. Any statutory penalty for not paying by a required electronic method; none was found in the sections read. The penalty abatement request form or myVTax method, any time limit, and whether Vermont has a first-time abatement policy. The forms used to figure estimated tax underpayment (IN-152 and the corporate equivalent by name) were not confirmed. A dishonored check penalty amount; 32 V.S.A. sec. 5874 only keeps the taxpayer liable as if the check had not been tendered.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Vermont announces disaster relief one event at a time: for Hurricanes Harvey and Irma it matched the IRS extension to January 31, 2018 for filers in FEMA-designated areas. No statute makes this automatic. Disaster losses are claimed on the federal return only.

When the IRS postpones deadlines

Announces relief case by case The Department announces relief for each event; for Hurricanes Harvey and Irma (2017) it extended filing and payment deadlines to January 31, 2018, matching the IRS, for taxpayers in FEMA-designated areas. Taxpayers who reside within any area designated by FEMA as qualified for individual assistance (2017 release). 32 V.S.A. section 5868. source Public record

How to get relief

Penalties: 32 V.S.A. section 3202(b)(1): the failure-to-file penalty applies "unless the taxpayer affirmatively shows that the failure is due to reasonable cause and not due to willful neglect." The failure-to-pay and estimated tax penalty paragraphs of section 3202(b) do not contain the same reasonable-cause language. source Public record

Where relief is posted

Department of Taxes press releases

Other disaster tax rules

• Act 82 of 2024 (S.160): the Commissioner of Taxes may approve reimbursement to municipalities of State education property tax they abated, in proportion to municipal tax, on property lost or destroyed by the storms and flooding in an area declared a federal disaster between July 1 and October 15, 2023 (with interest on borrowing capped at eight percent); and household income for the homestead property tax credit excludes disaster relief payments under 26 U.S.C. section 139 received in taxable years 2023 and 2024. Signed February 7, 2024; effective on passage. source Public record
• Disaster and casualty losses are deducted on the federal return only, not the Vermont return; a federal amended return for a loss needs a Vermont amended return to get a refund. source Public record

tax.vermont.gov and governor.vermont.gov returned 403 (request blocked) to automated reads, so the Department's disaster guidance, its 2017 press release on following the IRS and the 2023 flood relief announcement could not be read and are not used here.

Not confirmed: Later extensions of the flood abatement reimbursement deadlines (Act 108 of 2024 and Act 27 of 2025 per search results) were not read. Statutory source of the Commissioner's authority to extend payment deadlines or waive interest for a disaster was not identified.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $4.1B; Individual income tax payments and SECA tax $1.9B; Business income taxes $308M; Estate and trust income tax $69M; Estate tax $62M; Excise taxes $25M; Unemployment insurance tax $9.2M; Gift tax $4.5M; Railroad retirement tax $3.4M. source Public record

Filers moving in and out, 2022 to 2023

11,277 returns (16,939 people) with $0.9B of income moved in from other states; 11,576 returns (16,855 people) with $0.8B moved out, a net gain of $0.1B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Vermont Department of Labor

Vermont's minimum wage is $14.42 an hour from January 1, 2026, with $7.21 for tipped employees, indexed each year to the lesser of 5 percent or the CPI-U under 21 V.S.A. 384. The Department of Labor had not posted a 2027 rate when checked.

Rate

$14.42 from Jan 1, 2026 source Public record

How it is set

Indexed: CPI-U, U.S. city average, not seasonally adjusted, for the 12 months preceding the previous September 1; capped at 5 percent; never decreases; rounded to the nearest $0.01 21 V.S.A. 384(a)(1) ($12.55 from January 1, 2022, then indexed each January 1) source Public record

Tipped employees

2026: cash wage $7.21, tip credit $7.21 Tipped employees (tip credit computed as the minimum less the cash wage). source Public record

Youth and training wages

No youth rate; students working during all or any part of the school year or regular vacation periods are excluded from the definition of employee for the state minimum wage (21 V.S.A. 383(2)(I)). source Public record

If the federal minimum wage is higher than the indexed state rate in any year, the federal rate applies (21 V.S.A. 384(a)(3)).

Not confirmed: Required minimum wage poster: not read (site blocked). Whether municipalities may set a higher minimum wage was not confirmed from a primary source; none is known. The 2027 rate was not posted on the Department of Labor page when read on 2026-11-03.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Voluntary state program only

Vermont has no paid family and medical leave or temporary disability insurance program funded by mandatory payroll contributions, so there is no state contribution rate or wage base for 2026 or 2027. The State of Vermont covers its own employees under a Hartford group family and medical leave insurance policy effective July 1, 2023, at no cost to them; Vermont Family and Medical Leave Insurance (VT FMLI) is the voluntary approach the state offers other employers and individuals, whose pages could not be read. A universal program bill (H.66, 2023) passed the House but was not enacted.

The State of Vermont certificate of insurance from Hartford Life and Accident Insurance Company (policy effective July 1, 2023, filed with the House Committee on General and Housing in April 2026) pays state employees 60% of base weekly wages for up to 6 weeks combined of medical and family leave in a benefit year, and says employees are not required to contribute toward its cost. Any private employer or individual VT FMLI coverage is insurance bought from the carrier, not a state payroll contribution; data/taxids/vermont.json records no state payroll account for it. H.66 (2023 to 2024 session), An act relating to paid family and medical leave insurance, passed the House and was referred to the Senate Committee on Economic Development, Housing and General Affairs on March 29, 2023, its last action.

Not confirmed: governor.vermont.gov/vtfmli and humanresources.vermont.gov returned 403 (CloudFront) to curl, so the program's own description of voluntary private employer coverage, its phases and rates was not read; no saved primary page says in so many words that Vermont has no mandatory paid leave contribution. 2025 and 2026 session bills on paid leave were not searched one by one; the House Committee on General and Housing held Paid Leave Updates hearings in April 2026, but no enacted paid leave contribution law was found.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Vermont's earned sick time law requires employers to give 1 hour of paid sick time for every 52 hours worked; the employer may cap accrual and use at 40 hours in a 12-month period and may make new hires wait up to a year to use it. The Parental and Family Leave Act gives up to 12 weeks of unpaid job-protected leave in 12 months (parental, safe, bereavement and military exigency leave at employers with 10 or more employees, family leave at 15 or more), plus short-term family leave of up to 24 hours a year. No statute or Department of Labor guidance requiring payout of unused vacation at separation was found.

Paid sick leave

The law

Earned sick time (An act relating to absence from work for health care and safety) source Public record

Employers covered

All employers doing business or operating in Vermont. Employers with more than five full-time employees had to comply from January 1, 2017 and those with five or fewer from January 1, 2018. A new employer is exempt for one year after hiring its first employee.

Employees not covered

Excluded: people employed an average of fewer than 18 hours a week; jobs of 20 weeks or fewer in a 12-month period that are scheduled to last 20 weeks or fewer; federal employees; State employees exempt or excluded from the classified service; per diem or intermittent health care facility staff; certain substitute educators; individuals under 18; sole proprietors, partners and exempt corporate or LLC officers; and per diem or intermittent workers who work only when available, with no obligation and no expectation of continuing employment.

How it builds up

At least 1 hour for every 52 hours worked, including overtime hours (Earned Sick Time Rules); the employer may limit accrual to 40 hours a week for exempt full-time employees.

Yearly cap

The employer may limit accrual to 40 hours in a 12-month period and use to 40 hours in a 12-month period.

Front-loading

A PTO policy or collective bargaining agreement that gives at least the full required amount at the start of each annual period complies, and that time need not carry over.

When use can start

Accrual starts on hire; the employer may require a waiting period of up to one year before use.

Carryover

Unused earned sick time carries over to the next annual period, but the employer's 40-hour use limit still applies; time the employer pays out at the end of the annual period does not carry over.

Allowed uses

The employee's illness or injury or professional diagnostic, preventive, routine or therapeutic health care; caring for a sick or injured parent, grandparent, spouse, child, brother, sister, parent-in-law, grandchild or foster child (including long-term care appointments); social, legal, medical or counseling services when the employee or such a family member is a victim of domestic violence, sexual assault or stalking; caring for such a family member whose school or business is closed for public health or safety reasons.

Notice and documentation

The employer may require an employee planning to use earned sick time to make reasonable efforts to schedule routine or preventive health care outside regular work hours; the employer may not require the employee to find a replacement. The statute's other notice terms were not read.

At the end of employment

Not required at separation unless the employer agrees. An employee discharged after the waiting period and rehired within 12 months starts using time without a new waiting period but does not keep earlier unused time unless the employer agrees; an employee who quit and is rehired within 12 months gets neither unless the employer agrees.

PTO policies

Yes: a PTO policy or collective bargaining agreement that can be used for all the earned sick time reasons and accrues and may be used at least as fast as the statute requires complies, and the employer need not give more time to an employee who used the PTO for other purposes.

Employer duties

Earned sick time is paid at the greater of the employee's normal hourly wage or the state minimum wage, and group insurance continues during use. Accrual is calculated each pay period or quarterly. Posting and recordkeeping terms were not read.

Enforcement

Commissioner of Labor. An employer that violates 21 V.S.A. 482 or 483 may be fined up to $5,000 (21 V.S.A. 345); the statute's enforcement subsections 483(l) to (n) were not read.

Citation

21 V.S.A. ss. 481 to 487, 2015, No. 69 (Adj. Sess.), s. 4 (Act 69 of 2016), in effect since Jan 1, 2017

Agency guidance

labor.vermont.gov

Local laws: No state statute barring municipalities from requiring paid sick leave was found, and no municipal paid sick leave ordinance was found; the statewide law covers all employers.

Family and medical leave

The law

Vermont Parental and Family Leave Act (as expanded by Act 32 of 2025), 21 V.S.A. ss. 470 to 474 source Public record

Employers covered

Employers with 10 or more individuals working an average of at least 30 hours a week for parental, bereavement, safe and qualifying exigency leave; 15 or more for family leave.

Who is eligible

Employees continuously employed by the same employer for one year for an average of at least 30 hours a week (or meeting the federal airline flight crew service requirement); for safe leave, an average of 20 or more hours a week for the last 6 months.

How long

Up to 12 weeks in any 12-month period, in any combination of the covered types; up to 2 of those weeks may be bereavement leave, with no more than 5 workdays taken consecutively.

Reasons

Parental leave (birth, adoption, recovery from childbirth or miscarriage, and foster care); family leave for the serious health condition of the employee or a family member; safe leave when the employee or a family member is a victim of domestic violence, sexual assault or stalking; a qualifying exigency from a family member's active duty; bereavement. The employer must continue benefits during the leave (the employee may be required to pay the usual employee share) and post the Commissioner of Labor's notice.

Paid?

Unpaid; the employee may choose to use accrued sick leave, vacation, other paid leave or short-term disability insurance, which does not extend the leave. Vermont has no mandatory state paid leave insurance program (see the paid leave entry on this site).

Vacation and PTO at the end of employment

Not addressed No Vermont statute or Department of Labor guidance requiring payout of unused vacation at separation was found. The wage payment statute (21 V.S.A. 342(b)) sets only when final wages are due: the last regular payday after a voluntary quit, within 72 hours after a discharge. A 2025 bill, H.295 (as introduced), would have added payment for unused accrued vacation to final wages. (21 V.S.A. s. 342) source Public record

Other leave the law requires

Recent and coming changes

• Jul 1, 2025 Act 32 of 2025 (H.461) expanded the Parental and Family Leave Act: a broader family member definition, coverage of airline flight crew, parental leave for recovery from childbirth or miscarriage and for foster children, up to 12 weeks of safe leave, up to 2 weeks of bereavement leave (no more than 5 consecutive workdays), and qualifying exigency leave. in effect source Public record

What was checked: legislature.vermont.gov timed out behind the network web filter and labor.vermont.gov returned 403 to curl, so every Vermont statute and Department of Labor page here was read through the Firecrawl government index (21 V.S.A. ss. 342, 345, 471, 472, 472a, 472c, 481 to 484, 486 and 491; the Department's earned sick time FAQ and rules and its Act 32 page; the Legislature's 2025 act summaries). Jury duty and witnesses: 21 V.S.A. 499 bars discharging or penalizing jurors and subpoenaed witnesses and treats jurors as in the employer's service for seniority and benefits, but requires no pay, so it is not listed; 13 V.S.A. 5313 bars discharging a crime victim for honoring a subpoena. Holidays: no state law requiring private employers to give a day off or premium pay on holidays was found. No voting leave, blood or organ donation leave, or volunteer emergency responder leave statute for private employers was found in the searches made.

Not confirmed: legislature.vermont.gov could not be read directly (connection timed out behind the web filter, for example https://legislature.vermont.gov/statutes/section/21/005/00482), so no statute page was saved as HTML; the text comes from government index snippets, and parts of 21 V.S.A. 483 (subsections (h)(2) through (n): notice, posting, records and enforcement) and 472(e) to (g) were not seen. labor.vermont.gov returned 403 to curl (for example https://labor.vermont.gov/sites/labor/files/doc_library/Earned-Sick-Time-Rules.pdf), so the Earned Sick Time Rules' recordkeeping and notice sections were not read. Which employer size threshold applies to short-term family leave (21 V.S.A. 472a) and to the 472c crime victim leave was taken from the section texts seen; 472a relies on the subchapter's definitions, which were seen only in part. Whether H.295 (2025, unused vacation payout) passed either chamber was not checked. The 2025, No. 18, s. 30 amendment (effective May 13, 2025) to 21 V.S.A. 482 and 472 was not read.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Vermont imposes a 6 percent sales and use tax, and a municipality may add a 1 percent local option sales tax that the Department of Taxes collects and administers. A remote seller must collect once it has made at least $100,000 of sales into Vermont, or at least 200 individual sales transactions, during the 12 months before the monthly period; the statute still carries the 200 transaction count.

State rate

6% 32 V.S.A. § 9771
Food and food ingredients sold for consumption off the premises are exempt (32 V.S.A. § 9741(13)); meals and lodging are taxed instead under the separate meals and rooms tax at 9 percent, and alcoholic beverages served at 10 percent (32 V.S.A. § 9241). source Public record

Local taxes

Yes, collected by the state. A municipality may impose a 1 percent sales tax (and 1 percent meals and alcoholic beverages and rooms taxes) under 24 V.S.A. § 138; any such tax is collected and administered by the Department of Taxes. source Public record

Remote sellers

$100,000 or 200 transactions; counts other: sales from outside Vermont to destinations within Vermont sales; the 12-month period preceding the monthly period for which liability is determined. The threshold is either test: at least $100,000 of sales or at least 200 individual sales transactions. The section history ends with 2023, No. 183 (Adj. Sess.), eff. July 1, 2024, so no later act has removed the transaction count. source Public record

Marketplace facilitators

Must collect (A marketplace facilitator that has facilitated sales by marketplace sellers to Vermont destinations of at least $100,000, or at least 200 individual sales transactions, during the 12 months before the monthly period. A marketplace seller counts its direct and marketplace sales together toward the same thresholds.), since Jun 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales and use tax license, None: the Commissioner issues the license without charge. Register Each license states the place of business it covers and must be displayed there. The site's startup step registers on myVTax; whether out-of-state sellers use the same process was not confirmed on a Department page. source Public record

Filing

• annual: prior calendar year liability of $500 or less (due January 25)
• quarterly: prior calendar year liability of more than $500 but less than $2,500
• monthly: all other cases

Due: The 25th day of the month after the period (23rd for the February due date on monthly returns); quarterly returns are due the 25th of the month after each calendar quarter, annual returns January 25.
myVTax source Public record

tax.vermont.gov refused automated reads (HTTP 403) during this run, so every fact here rests on the Vermont Statutes Online and the 2019 act; the Department's guidance (filing rules in practice, e-file requirements, certificates, rate lookup) still needs a browser read.

Not confirmed: Effective date of the remote seller threshold in 32 V.S.A. § 9701(9)(F): the section history cites 2011, No. 45 with an effective date note that the statute page does not show; the Department's announcement was not readable (tax.vermont.gov 403). When a remote seller must register after crossing the threshold: not stated in the statute; Department guidance not readable. Resale certificate form and whether Vermont accepts the Streamlined or MTC certificates: the startup data names Form S-3, but no Department page could be read to confirm it here. Electronic filing requirements and any vendor discount: not found in the statutes read. Local option tax rate lookup or list of towns: on tax.vermont.gov, not readable. Effective date of the 6 percent rate: not stated on the statute page. Recent changes: none found in the statute histories read; Department news not readable.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

Vermont has no state law that bars, caps or sets conditions on a business adding a credit card surcharge. Bills on credit card fees were filed in 2025 and 2026 but none left committee. Card network rules and federal law still apply.

The rule

No state law on card surcharges by sellers was found.

Cash discounts

No state law on cash discounts instead of card surcharges was found.

Sales tax on the surcharge

Not stated No Department of Taxes guidance on card surcharges was found. The sales price is the total consideration without deduction for any other expenses of the seller (32 V.S.A. 9701), but the definition does not name card fees. source Public record

What was checked: Read the full text of 9 V.S.A. chapter 63 (Consumer Protection), which does not contain the word surcharge, and the bill status pages for S.135 (An act relating to credit card fees and requiring the acceptance of cash: referred to Senate Finance on March 27, 2025, with committee testimony through February 25, 2026), S.316 (An act relating to credit card fees: referred to Senate Economic Development, Housing and General Affairs on January 27, 2026) and H.317 (An act relating to credit card fees on taxes and gratuities: referred to House Commerce and Economic Development on February 25, 2025). None passed either chamber. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: Attorney General consumer protection rules (CF 100 series) and guidance were not read for statements on card surcharges. Department of Taxes guidance on card fees and sales tax was not found (no tax.vermont.gov page was located).

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

Vermont has an individual income tax but no elective pass-through entity tax: the income tax chapter (32 V.S.A. chapter 151) has no such provision, and its S corporation and partnership subchapters cover only returns, mandatory payments and minimum tax. A bill to create one, S.45 (an act relating to an elective pass-through entity income tax and credit), passed the Senate in 2023 but stayed in the House Committee on Ways and Means and did not become law. No 2025 or 2026 bill creating one was found; the 2026 miscellaneous tax act (H.933, Act 164) does not add one.

Recent and coming changes

• S.45 (2023 to 2024 session), an elective pass-through entity income tax and credit, passed the Senate; the last recorded action was a motion in the House on May 12, 2023 to relieve the Committee on Ways and Means of the bill, which was disagreed to. Not enacted. source Public record

The Vermont Department of Taxes site (tax.vermont.gov) returned 403 to automated reads, so its guidance was not read; this file rests on the statutes and the Legislature's bill records.

Not confirmed: The 2025 to 2026 bill list was not searched exhaustively for a PTE bill that passed one chamber in 2026; a search of legislature.vermont.gov found none. Department of Taxes guidance (tax.vermont.gov, 403 to curl) was not read, including whether Vermont gives residents a credit for other states' PTE taxes.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Vermont adopts the federal income tax statutes as in effect on a fixed date, updated each year by an annual link-up; Act 164 of 2026 (H.933, signed June 18, 2026) moved the date to December 31, 2025, retroactive to tax years beginning on and after January 1, 2025. Vermont stays decoupled from bonus depreciation (now sections 168(k) and 168(n)), recovering the addback through depreciation as if bonus had been declined, and requires taxpayers above the small business gross receipts test to add back section 174A expensing and amortize under the old section 174 rules. Individuals start from federal adjusted gross income, so the federal tips, overtime, car loan and senior deductions do not reach the Vermont return.

Follows the Code

Fixed date, Code as of Dec 31, 2025. 32 V.S.A. 5824, as amended by Act 164 of 2026, sec. 60
The adopted statutes exclude federal rates under 26 U.S.C. section 1. Legislative counsel's January 2026 presentation calls Vermont static because the annual link-up provides a fixed date. Before Act 164 the date was December 31, 2024. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. Act 164 of 2026 (H.933, An act relating to miscellaneous administrative and policy changes to the tax laws), approved June 18, 2026. Years: Secs. 55 to 57, 60 and 61 (decoupling and annual link-up) take effect retroactively on January 1, 2026 and apply to taxable years beginning on and after January 1, 2025; Sec. 55a (section 1202 decoupling) applies from 2026.
Conforms to the 2025 federal law through the link-up except for the listed decoupling: bonus depreciation under sections 168(k) and 168(n), section 174A for taxpayers above the gross receipts test, and section 1202 from 2026. The Department of Taxes says most taxpayers are not affected; those who deducted section 174A research costs or section 168(n) depreciation, and C corporations with a section 250 deduction, may need to amend their 2025 returns, and may ask for relief from penalty and interest caused by the changes. source Public record

Provision by provision

Other differences

• Section 1202 small business stock: Act 164 Sec. 55a decouples from section 1202(a) for taxable years beginning on and after January 1, 2026. source Public record
• Corporations add back the section 250 deduction (foreign-derived income) to the extent deducted from net income. source Public record

Guidance from the state

• H.R. 1 Reconciliation Bill (also known as OBBBA) Conformity, with the 2025 Federal Conformity Supplement to the form instructions
• Department of Taxes, 2026 Fall Symposium slides (Act 164 conformity)

Recent and coming changes

• Jan 1, 2026 Section 1202 exclusion decoupled for Vermont (Act 164, Sec. 55a). source Public record

Vermont Department of Taxes pages (tax.vermont.gov, including its OBBBA page and fall 2026 symposium slides) returned 403 to automated reads, so this file rests on Act 164 and the statute.

Not confirmed: Whether the section 250 addback is new in Act 164 or existing law was not determined (the struck and inserted text is not visible in the extracted act). The 2025 Vermont forms or instructions were not read.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Since July 1, 2025, an employer with five or more employees must include the compensation or a good faith range of compensation in any written advertisement of a Vermont job opening, including openings for internal transfers and promotions. A Vermont job opening is a job physically located in Vermont or a remote job that will predominantly perform work for a Vermont office or work location. Commission jobs must say so instead, and tipped jobs must say so and give the base wage or range.

Salary history ban: Yes (21 V.S.A. sec. 495m). An employer may not ask about or seek a prospective employee's current or past compensation, require it to meet criteria, or use it to decide whether to interview. Voluntarily disclosed compensation may be confirmed after an offer with compensation is made. source Public record

What was checked: No statute requires Vermont employers to disclose pay to applicants on request or at interview; the only rule found is the advertisement requirement. No municipal ordinance requiring pay in postings was identified.

Not confirmed: Attorney General's Office guidance under Act 155, section 2 (ago.vermont.gov refused automated reads): may interpret remote jobs, third party postings and how the five employee count is measured. Whether job boards or recruiters are liable: the statute places the duty on the employer and does not mention third parties. Bills in the 2025 to 2026 session amending sec. 495p were not checked beyond the section history, which shows no amendment.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Vermont Department of Taxes

The Vermont Department of Taxes website refused every automated read (CloudFront 403), so its power of attorney form, its position on the federal Form 2848, the e-file mandate and its practitioner pages could not be confirmed from the Department. The statute defines an authorized representative as anyone who would be a designee under 26 U.S.C. § 6103(c), with no notary signature required, and requires the Commissioner to disclose a return to the filer or an authorized representative. No paid preparer registration program was found.

Power of attorney

32 V.S.A. § 3102(b)(7): an authorized representative is any person who would be considered a designee of the taxpayer under 26 U.S.C. § 6103(c); a notary signature is not required. source Public record

Federal Form 2848

Not stated

Preparer registration

No program found

Transcripts and account records

32 V.S.A. § 3102(c) requires the Commissioner to disclose a return or information on a return to the person who filed it or any authorized representative of that person (and to any of the persons on a joint, partnership or consolidated return). The Department's request form and procedure were not read. Who can ask: The person who filed the return, or that person's authorized representative. A return or information appearing on a return. source Public record

Online access for professionals

myVTax third-party account. A third-party account is necessary for attorneys, accountants and other tax professionals to request access to clients' accounts. The professional registers a third-party account, then submits a third-party authorization request for each client. source Public record

The site's existing Vermont entry describes a separate third-party myVTax account with access requested client by client; that page was not re-read here because tax.vermont.gov refused automated reads.

Not confirmed: tax.vermont.gov returned CloudFront 403 for every page and PDF tried, so these were not read: the power of attorney form (a third-party form site names Form PA-1, Special Power of Attorney; not used), whether the federal Form 2848 is accepted, any tax information authorization, the return's preparer check-box, the preparer ID rule, the e-file mandate and opt-out, myVTax third-party access, copy and transcript requests, and practitioner contacts. E-file mandate: a search result snippet from tax.vermont.gov says the Commissioner mandated e-filing of corporate, business and fiduciary income tax returns from tax year 2015 for practitioners preparing more than 10 returns a year, and of individual income tax returns from January 1, 2020; the pages were blocked, so neither is used. Software vendor guides give a 25 return figure (not used). No preparer registration law was found; the negative rests on the statutes read (the Taxpayer Advocate Service's 2018 list does not include Vermont).

Rules for tax professionals in every state

Federal tax data sharing

15 IRS data-sharing agreements with agencies in Vermont, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Vermont Department of Labor source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

Know something about Vermont's systems, have a contract document, or had trouble with one of these portals? Send it in.