Vermont law

Tax Laws in Vermont.

Vermont imposes a progressive personal income tax with four brackets ranging from 3.35% to 8.75% (tax year 2025). Vermont has no local income taxes. Vermont sales and use tax is 6% statewide, with 1% local option available for participating municipalities. Vermont is one of only a small set of states with both a state estate tax (32 V.S.A. ch. 190, $5M exemption) and a strong property-tax system tied to education funding through the statewide education property tax under 32 V.S.A. ch. 135.

Last verified: 2026-04-20

State law

Key Vermont Statutes

Vermont Personal Income Tax32 V.S.A. ch. 151

Vermont's personal-income-tax framework — adopting a modified version of federal taxable income with Vermont rates and exemptions.

Vermont Sales and Use Tax32 V.S.A. ch. 233

Vermont's 6% state sales and use tax, with 1% local option tax available for adopting municipalities.

Statewide Education Property Tax32 V.S.A. ch. 135

Vermont funds public education primarily through a statewide education property tax — a nationally distinctive feature of Vermont tax practice following the 1997 Act 60 "Brigham" reforms.

State law

Official Sources

Vermont Department of Taxes Vermont Legislature — Title 32 (Taxation)

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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Tax Laws in Vermont.

Key Vermont Statutes

Official Sources

Not Legal Advice

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