{
  "id": "vermont-income-tax",
  "version": "b2f5eeac95c6",
  "status": "published",
  "name": "Vermont Income Tax Calculator",
  "question": "How much is Vermont income tax?",
  "summary": "Estimates 2026 Vermont income tax from federal AGI, filing status, and dependents.",
  "category": "finance",
  "subcategory": "tax-and-pay",
  "url": "https://www.acalculator.org/finance/vermont-income-tax-calculator",
  "markdown": "https://www.acalculator.org/finance/vermont-income-tax-calculator.md",
  "kind": "function",
  "method": "Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.",
  "assumptions": [
    "An estimate for a full-year resident, 2025 rates, not tax advice.",
    "Starts from federal AGI; Vermont additions and subtractions are not modelled.",
    "Not modelled for Vermont: Uses 2025 schedules. The minimum tax of 3% of AGI above $150,000 is not modelled. The child care contribution an employer may withhold (up to 25% of 0.44%, so 0.11% of wages) is not included. No itemized deductions: IN-111 has only the Vermont standard deduction (2025 IN-111 instructions).",
    "Not modelled: part-year and nonresident returns, other state credits, and state AMT."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "status": {
        "title": "Filing status",
        "description": "Your federal filing status.",
        "type": "string",
        "enum": [
          "single",
          "mfj",
          "mfs",
          "hoh",
          "qss"
        ]
      },
      "income": {
        "title": "Federal adjusted gross income",
        "description": "Your federal AGI (Form 1040 line 11).",
        "type": "number",
        "x-unit": "USD",
        "minimum": 0,
        "maximum": 1000000000
      },
      "deps": {
        "title": "Dependents",
        "description": "Dependents you claim, not yourself or your spouse.",
        "type": "integer",
        "minimum": 0,
        "maximum": 20
      }
    }
  },
  "outputs": {
    "total": {
      "label": "Vermont income tax",
      "description": "State tax after credits, plus any local tax.",
      "format": "money"
    },
    "stateTax": {
      "label": "State income tax",
      "description": "State tax after credits.",
      "format": "money"
    },
    "effectiveRate": {
      "label": "Effective rate",
      "description": "Tax as a percent of AGI.",
      "format": "percent"
    },
    "marginalRate": {
      "label": "State marginal rate",
      "description": "State rate on the next dollar.",
      "format": "percent"
    },
    "taxableIncome": {
      "label": "State taxable income",
      "description": "AGI less deduction and exemptions.",
      "format": "money"
    },
    "deduction": {
      "label": "Deduction",
      "description": "Standard or itemized, whichever is larger.",
      "format": "money"
    },
    "exemptions": {
      "label": "Exemptions",
      "description": "Personal and dependent exemptions.",
      "format": "money"
    },
    "credits": {
      "label": "Credits",
      "description": "State credits used.",
      "format": "money"
    },
    "notice": {
      "label": "Note",
      "description": "Rates year note.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "status": "single",
      "income": 75000,
      "deps": 0
    },
    "outputs": {
      "total": 2489.8,
      "stateTax": 2489.8,
      "effectiveRate": 3.3197333333333336,
      "marginalRate": 6.6000000000000005,
      "taxableIncome": 62050,
      "deduction": 7650,
      "exemptions": 5300,
      "credits": 0,
      "notice": "Uses 2025 rates: Vermont has not published 2026 rates"
    },
    "text": "On $75,000.00 of AGI, filing Single, Vermont income tax is $2,489.80 (3.32% effective)."
  },
  "examples": [
    {
      "given": {
        "status": "single",
        "income": 50000,
        "deps": 0
      },
      "expect": {
        "taxableIncome": 37050,
        "stateTax": 1241.175,
        "total": 1241.175
      },
      "source": "Vermont Department of Taxes, 2025 Vermont Tax Rate Schedules, https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf (worked from it at AGI $50,000, single); Python 3 check"
    },
    {
      "given": {
        "status": "mfj",
        "income": 100000,
        "deps": 2
      },
      "expect": {
        "taxableIncome": 63500,
        "stateTax": 2127.25,
        "total": 2127.25
      },
      "source": "Python 3 check"
    },
    {
      "given": {
        "status": "hoh",
        "income": 200000,
        "deps": 1
      },
      "expect": {
        "taxableIncome": 177950,
        "stateTax": 9662.7,
        "total": 9662.7
      },
      "source": "Python 3 check"
    }
  ],
  "sources": [
    "Vermont Department of Taxes, 2025 Vermont Tax Rate Schedules, https://tax.vermont.gov/sites/tax/files/documents/TaxRateSched-2025.pdf; 2025 income tax booklet (standard deduction, $5,300 exemption), https://tax.vermont.gov/sites/tax/files/documents/IN-111-Instr-2025.pdf; Child Care Contribution (0.44%, up to 25% from employees), https://tax.vermont.gov/press-release/june-2024-update-child-care-contribution-payroll-tax-begins-vermont-employers-and"
  ],
  "related": [
    "state-income-tax",
    "income-tax",
    "effective-tax-rate",
    "sales-tax"
  ],
  "changelog": []
}