Filing and paying Vermont income tax
- Return
- Form IN-111, due April 15.
- Withholding
- Employers use GB-1210 with Form W-4VT, Vermont's own allowance certificate.
To see how Vermont sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Vermont Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Vermont |
|---|---|---|---|
| Vermont (here) | $4,140 | $17,310 | — |
| New Hampshire | $0 | $13,170 | -$4,140 |
| Massachusetts | $4,780 | $17,950 | +$640 |
| New York | $4,860 | $18,030 | +$720 |
A negative "vs." figure means that state collects less total income tax than Vermont. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Vermont state income tax rate for 2026?
Vermont state income tax for 2026 ranges from 3.35% on the lowest bracket to 8.75% on income above $249,700 (single filer). Most earners stay below the top bracket; the top rate applies only to high earners.
How much income tax will I pay in Vermont on a $100,000 salary?
For a single filer earning $100,000 in Vermont in 2026, expect approximately $13,170 in federal income tax and $4,140 in Vermont state income tax — for a total income tax of about $17,310, an effective rate of 17.3%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What are Vermont's income tax brackets?
3.35% up to $49,400 of taxable income for single filers, 6.6% to $119,700, 7.6% to $249,700, and 8.75% above (2025).
Does Vermont tax Social Security?
Not for single filers with AGI under $55,000 or joint filers under $70,000; partly above that, up to $65,000 and $80,000.
How much is the Vermont child tax credit?
$1,000 for each child born 2019 through 2025, reduced for AGI above $125,000.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.