United States · Vermont · State income tax
Vermont state income tax rate 2027.
Vermont's four brackets by filing status, the preliminary 2026 and final 2025 schedules, and the deduction and exemption amounts.
Short answer: Vermont taxes income at 3.35, 6.60, 7.60 and 8.75 percent. On the Department of Taxes' preliminary 2026 schedule a single filer pays 3.35 percent up to $50,750 of taxable income and 8.75 percent above $256,300; joint filers pay 3.35 percent up to $84,700. The 2026 schedule is marked preliminary and no 2027 rates are published. For 2025 the standard deduction was $7,650 single, $15,300 joint and $11,450 head of household, plus $5,300 per exemption.
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Vermont income tax brackets
The Department of Taxes publishes four rate schedules each year: Schedule X for single filers, Y-1 for joint filers and qualifying widow(er)s, Y-2 for married filing separately and Z for heads of household. The Form IN-114 instructions for 2026 estimated payments (Rev. 10/25) print the "2026 Preliminary Vermont Tax Rates". The Department's rates page lists final schedules only through tax year 2025, so 2026 remains preliminary.
| 2026 preliminary schedule | Taxable income | Base tax | Plus |
|---|---|---|---|
| Single (X) | $0 to $50,750 | $0 | 3.35% of the excess over the lower limit |
| Single (X) | $50,750 to $122,850 | $1,700 | 6.60% of the excess over the lower limit |
| Single (X) | $122,850 to $256,300 | $6,459 | 7.60% of the excess over the lower limit |
| Single (X) | Over $256,300 | $16,601 | 8.75% of the excess over the lower limit |
| Joint (Y-1) | $0 to $84,700 | $0 | 3.35% of the excess over the lower limit |
| Joint (Y-1) | $84,700 to $204,750 | $2,837 | 6.60% of the excess over the lower limit |
| Joint (Y-1) | $204,750 to $312,050 | $10,761 | 7.60% of the excess over the lower limit |
| Joint (Y-1) | Over $312,050 | $18,916 | 8.75% of the excess over the lower limit |
| Separate (Y-2) | $0 to $42,350 | $0 | 3.35% of the excess over the lower limit |
| Separate (Y-2) | $42,350 to $102,375 | $1,419 | 6.60% of the excess over the lower limit |
| Separate (Y-2) | $102,375 to $156,025 | $5,380 | 7.60% of the excess over the lower limit |
| Separate (Y-2) | Over $156,025 | $9,458 | 8.75% of the excess over the lower limit |
| Head of household (Z) | $0 to $68,000 | $0 | 3.35% of the excess over the lower limit |
| Head of household (Z) | $68,000 to $175,500 | $2,278 | 6.60% of the excess over the lower limit |
| Head of household (Z) | $175,500 to $284,150 | $9,373 | 7.60% of the excess over the lower limit |
| Head of household (Z) | Over $284,150 | $17,630 | 8.75% of the excess over the lower limit |
2025 final schedules and deductions
The final 2025 schedules use the same four rates with lower breakpoints, for example single taxable income over $249,700 at 8.75 percent. For 2025 the standard deduction was $7,650 for single and married filing separately, $15,300 for joint and qualifying widow(er) and $11,450 for head of household, with an additional $1,250 for each age or blindness box on the federal Form 1040, and each personal exemption was $5,300. The 2026 standard deduction and exemption were not published on the pages read, so this page does not state them.
| 2025 final: filing status | Rate steps (taxable income) |
|---|---|
| Single | 3.35% to $49,400; 6.6% to $119,700; 7.6% to $249,700; 8.75% above |
| Joint | 3.35% to $82,500; 6.6% to $199,450; 7.6% to $304,000; 8.75% above |
| Head of household | 3.35% to $66,200; 6.6% to $171,000; 7.6% to $276,850; 8.75% above |
What changed from 2025
The preliminary 2026 breakpoints are higher than the final 2025 ones: the first bracket for a single filer rises from $49,400 to $50,750 and the top bracket starts at $256,300 instead of $249,700. The rates stay at 3.35, 6.6, 7.6 and 8.75 percent. The 2025 schedule merges the lowest bands into table lookups for taxable income under $75,000; the 2026 preliminary page shows plain schedules.
Worked example (2026 preliminary schedule)
Single, taxable income $60,000: the base tax is $1,700 plus 6.6 percent of the $9,250 above $50,750, or $610.50, for $2,310.50. Married filing jointly with $120,000: $2,837 plus 6.6 percent of $35,300, or $2,329.80, for $5,166.80. Single with $150,000: $6,459 plus 7.6 percent of $27,150, or $2,063.40, for $8,522.40. On the 2025 schedule, the state's own example of $85,000 joint taxable income gives $2,929.
Common mix-ups
- 2026 is preliminary. The Department prints it as preliminary in the IN-114 instructions; the final schedule can differ.
- The printed base tax is rounded. Stacking the brackets gives cents of difference. The state schedule uses the whole-dollar base, so this page does too.
- Taxable income is not AGI. The schedules apply to Vermont taxable income, after the standard deduction and exemptions.
- A minimum tax can apply at higher income. The 2025 instructions say that with federal AGI over $150,000 the Vermont tax is the greater of the schedule or 3 percent of AGI less interest from U.S. obligations.
- Do not use the 2025 deduction for 2026. The 2026 deduction and exemption amounts were not on the pages read.
Method
The estimator finds the row of the chosen schedule that contains your taxable income, then adds the printed base tax to the rate times the amount above the lower limit, rounded to the cent. It does not apply the 3 percent minimum for incomes over $150,000, the state tax tables used below $75,000 on the 2025 form, or any credit. The state publishes the sources as PDFs; the Department's website refuses scripted requests, so the figures were read in a browser. Figures were read on November 9, 2026.
What this does not cover
- The 3 percent minimum tax for federal AGI over $150,000.
- The 2026 standard deduction and exemption, which were not published on the pages read.
- Credits such as the child care and renter credits, and municipal taxes.
- Tax year 2027, which has no published rates.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- Vermont Department of Taxes: 2026 Form IN-114 Instructions, 2026 Preliminary Vermont Tax Rates (Rev. 10/25) (retrieved November 9, 2026)
- Vermont Department of Taxes: 2025 Vermont Tax Rate Schedules (retrieved November 9, 2026)
- Vermont Department of Taxes: 2025 Form IN-111 Instructions (standard deduction and exemption) (retrieved November 9, 2026)
- Vermont Department of Taxes: Vermont Rate Schedules and Tax Tables (retrieved November 9, 2026)
Frequently asked questions
What is the Vermont state income tax rate?
Vermont uses four rates: 3.35, 6.60, 7.60 and 8.75 percent, depending on taxable income and filing status.
What are the Vermont tax brackets for 2026?
On the preliminary schedule, a single filer pays 3.35 percent to $50,750, 6.6 percent to $122,850, 7.6 percent to $256,300 and 8.75 percent above. The Department prints these as preliminary.
What are the Vermont tax brackets for 2027?
Vermont has not published 2027 rates. This page shows the preliminary 2026 and final 2025 schedules.
What is the Vermont standard deduction?
For 2025: $7,650 single, $15,300 joint and $11,450 head of household, plus $1,250 for each age or blindness box. The 2026 amounts were not on the pages read.
What is the Vermont personal exemption?
$5,300 per exemption on the 2025 instructions.
How much Vermont tax on $60,000?
About $2,310.50 for a single filer with $60,000 of taxable income on the 2026 preliminary schedule.
Where are the official schedules?
On the Vermont Department of Taxes pages linked in the sources section.
Not legal or tax advice
This page is general information from an unofficial guide, not legal or tax advice. Tax laws and thresholds change and the figures here are estimates. Confirm with the state tax agency before you file. Nothing you type is sent anywhere.