Vermont law

Estate Planning Laws in Vermont.

Vermont estate planning is governed by the Vermont Probate Code at Title 14 of the Vermont Statutes Annotated and the Vermont Uniform Trust Code at 14A V.S.A. Vermont has a separate state estate tax imposed under 32 V.S.A. chapter 190 with a $5 million exemption as of 2026; there is no state inheritance tax and no state gift tax. The Probate Division of the Vermont Superior Court handles decedents' estates and guardianships, with one probate division per county.

Last verified: 2026-04-20

State law

Key Vermont Statutes

Vermont Probate Code14 V.S.A.

Vermont's decedents'-estates framework — governing intestacy, execution of wills, probate administration, and fiduciary duties.

Vermont Uniform Trust Code14A V.S.A.

Vermont's enactment of the Uniform Trust Code — the principal framework for creation, modification, and administration of trusts in Vermont.

Vermont Estate Tax32 V.S.A. ch. 190

Vermont imposes a state estate tax with a $5 million exemption. Estates below that threshold owe no Vermont estate tax.

Advance Directives for Health Care18 V.S.A. ch. 231

Vermont's framework for advance directives — combining living-will instructions and appointment of an agent for health-care decisions.

State law

Official Sources

Vermont Judiciary — Probate Division Vermont Legislature — Title 14 (Decedents' Estates)Vermont Legislature — Title 14A (Trust Code)Vermont Department of Taxes — Estate Tax

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Vermont.

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Estate Planning Laws in Vermont.

Key Vermont Statutes

Official Sources

Not Legal Advice

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