Vermont income tax rates for 2026
Vermont has rates from 3.35% to 8.75%; for single filers the top rate of 8.75% starts above $256,300 of Vermont taxable income. Rates apply to Vermont taxable income: federal adjusted gross income minus Vermont’s own deductions and exemptions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 3.35% | $0 – $50,750 | $0 – $84,700 | $0 – $68,000 |
| 6.6% | $50,750 – $122,850 | $84,700 – $204,750 | $68,000 – $175,500 |
| 7.6% | $122,850 – $256,300 | $204,750 – $312,050 | $175,500 – $284,150 |
| 8.75% | Over $256,300 | Over $312,050 | Over $284,150 |
Vermont standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $7,850 | $15,700 |
| Personal exemption | $5,400 | $10,800 |
| Exemption per dependent | $5,400 | $5,400 |
Deductions and exemptions reduce the income Vermont taxes; credits reduce the tax itself. The head-of-household standard deduction is $11,750.
How much Vermont income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Vermont tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $896 | 2.24% | $2,620 | $3,516 | 8.8% |
| $60,000 | $1,566 | 2.61% | $5,020 | $6,586 | 11% |
| $80,000 | $2,756 | 3.45% | $8,770 | $11,526 | 14.4% |
| $100,000 | $4,076 | 4.08% | $13,170 | $17,246 | 17.2% |
| $150,000 | $7,515 | 5.01% | $24,734 | $32,249 | 21.5% |
| $250,000 | $15,115 | 6.05% | $51,304 | $66,419 | 26.6% |
At $100,000, for example, Vermont takes about $4,076 and the combined income tax bill is $17,246. Your marginal rate on the next dollar at that income is 28.6% (22% federal + 6.6% Vermont). These estimates apply Vermont’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
Some Vermont figures for 2026 are estimates or projections (see the notes below) and may change when Vermont publishes final tables.
How Vermont compares with neighboring states
On a $75,000 salary, a single filer pays $2,426 in Vermont income tax, the 21st-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| New Hampshire | $0 | 0% | No wage tax | 1 of 51 |
| Vermont | $2,426 | 3.23% | 3.35%–8.75% | 21 of 51 |
| New York | $3,453 | 4.6% | 3.9%–10.9% | 42 of 51 |
| Massachusetts | $3,530 | 4.71% | 5%; 9% over $1,107,750 | 46 of 51 |
Compare Vermont with Massachusetts, New Hampshire and New York.
Vermont tax rules to know
Key points from our 2026 Vermont data, compiled from the official sources listed at the end of this page:
- The brackets are the Vermont Department of Taxes' '2026 Preliminary Vermont Tax Rates' (Form IN-114 instructions, Rev. 10/25). Rates are unchanged (3.35%, 6.60%, 7.60%, 8.75%) and the bracket amounts are inflation-indexed. Tax Foundation's 2026 table repeats the 2025 brackets (e.g., $49,400 single), which are superseded.
- Minimum tax: if federal AGI (Form IN-111, Line 1) is over $150,000, the Vermont tax is the greater of the rate-schedule tax or 3% of federal AGI (less interest from U.S. obligations).
- Personal exemption: $5,400 each for the taxpayer, spouse and each dependent. This is inferred from the 2026 withholding allowance ($5,400/year, GB-1210-2026). The allowance has matched the return exemption in past years ($5,300 in 2025, $5,100 in 2024).
- Standard deduction: $7,850 single/MFS and $15,700 joint are derived from the 2026 withholding tables. In past years the tables built in exactly half the single deduction and 75% of the joint deduction ($3,925 and $11,775 for 2026). The $11,750 head-of-household figure is an estimate (2025's $11,450 indexed about 2.7%). The 2025 amounts were $7,650 / $15,300 / $11,450. The official 2026 figures will appear on the 2026 IN-111.
- There is an extra standard deduction for each federal age-65+/blind box checked: $1,250 per box in 2025 (the 2026 amount is indexed).
- Separate from income tax: employers pay a 0.44% Child Care Contribution on Vermont wages and may recover up to a quarter of it (0.11%) from employees. Self-employed individuals pay 0.11%.
Local income tax: none. Cities and counties in Vermont do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Vermont income tax rate for 2026?
Vermont has rates from 3.35% to 8.75% for 2026. For single filers the top rate of 8.75% applies to Vermont taxable income over $256,300. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.23% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,076 in Vermont income tax.
How much is Vermont income tax on $75,000?
A single filer with $75,000 in wages owes about $2,426 in Vermont income tax for 2026, based on Vermont taxable income of about $61,750. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $59,166. A married couple earning $150,000 would owe about $5,398 in state tax.
What is the Vermont standard deduction for 2026?
In our 2026 data, the Vermont standard deduction is $7,850 for single filers and $15,700 for married couples filing jointly ($11,750 for heads of household). A personal exemption of $5,400 per filer also reduces taxable income. For a single filer earning $75,000, Vermont taxable income works out to about $61,750 in our estimate. See the rules section on this page for income limits and other details.
Does Vermont have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Vermont, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $10,096 in combined federal and Vermont income tax.
How does Vermont income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,426 in Vermont income tax, the 21st-lowest among the 50 states and DC. Among neighbors, New Hampshire would take $0 and Massachusetts $3,530. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Vermont tax estimate exact?
It is an estimate. We apply Vermont’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Vermont subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Vermont’s tax agency for final numbers.