VERMONT INCOME TAX · TAX YEAR 2026
2026 Vermont income tax calculator
Estimate Vermont income tax with the 2026 brackets, standard deduction and $5,400 personal exemptions, plus federal income tax and take-home pay.
Your estimate
Vermont take-home pay by salary
Take-home pay is wages minus Vermont tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,231 | $41,124 | $1,582 |
| $75,000 | $2,426 | $59,167 | $2,276 |
| $100,000 | $4,076 | $75,104 | $2,889 |
| $150,000 | $7,515 | $106,276 | $4,088 |
| $200,000 | $11,315 | $137,612 | $5,293 |
Vermont tax brackets for 2026
Vermont taxes income at 3.35%, 6.6%, 7.6% and 8.75%, with brackets adjusted for inflation each year. These are the 2026 rates the Department of Taxes published as preliminary with its 2026 estimated tax voucher. Filers with federal AGI over $150,000 pay at least 3% of that AGI.
| Rate | Taxable income |
|---|---|
| 3.35% | Up to $50,750 |
| 6.6% | Over $50,750 through $122,850 |
| 7.6% | Over $122,850 through $256,300 |
| 8.75% | Over $256,300 |
| Rate | Taxable income |
|---|---|
| 3.35% | Up to $84,700 |
| 6.6% | Over $84,700 through $204,750 |
| 7.6% | Over $204,750 through $312,050 |
| 8.75% | Over $312,050 |
| Rate | Taxable income |
|---|---|
| 3.35% | Up to $68,000 |
| 6.6% | Over $68,000 through $175,500 |
| 7.6% | Over $175,500 through $284,150 |
| 8.75% | Over $284,150 |
| Rate | Taxable income |
|---|---|
| 3.35% | Up to $42,350 |
| 6.6% | Over $42,350 through $102,375 |
| 7.6% | Over $102,375 through $156,025 |
| 8.75% | Over $156,025 |
| Filing status | Standard deduction | Exemption |
|---|---|---|
| Single | $7,850 | $5,400 |
| Married filing jointly | $15,700 | $10,800 |
| Head of household | $11,750 | $5,400 |
| Married filing separately | $7,850 | $5,400 |
| Each dependent | — | $5,400 |
Vermont income tax questions
Does Vermont have a state income tax?
Yes. Vermont taxes income at graduated rates from 3.35% to 8.75% for 2026. Filers with federal AGI over $150,000 pay at least 3% of AGI.
How much is Vermont income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,076.00 in Vermont income tax for 2026, 4.08% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $75,104.00, or $2,888.62 every two weeks.
What is the Vermont standard deduction for 2026?
For 2026, the Vermont standard deduction is $7,850 for single filers and married couples filing separately, $15,700 for married couples filing jointly, and $11,750 for heads of household. Personal exemptions are $5,400 for single filers, heads of household and married couples filing separately, and $10,800 for married couples filing jointly, plus $5,400 for each dependent. Vermont has not yet published the 2026 standard deduction, so these are estimates: the single and joint amounts match the zero bracket in Vermont's 2026 withholding tables, and the head of household amount is the 2025 $11,450 raised by the same inflation factor. The $5,400 exemption equals the 2026 withholding allowance.
Does Vermont tax Social Security?
Partly. Vermont exempts all taxable benefits when federal AGI is $55,000 or less ($70,000 joint), a shrinking share below $65,000 ($80,000 joint) and none at higher incomes.
Vermont Social Security tax rules
Does Vermont tax retirement income?
Yes. Vermont taxes pensions and 401(k) and IRA withdrawals at its regular rates, but exempts military retirement pay when federal AGI is $125,000 or less.
Vermont retirement income tax for 2026
How does Vermont tax capital gains?
Mostly as ordinary income at Vermont's regular rates. Schedule IN-153 lets you exclude part of the gain on assets held more than three years, with limits by type of asset. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
What is Vermont's child tax credit?
A refundable $1,000 credit for each qualifying child who is 6 or younger at the end of the year, reduced once federal AGI passes $125,000. It is not included in this calculator because the calculator does not ask children's ages.
How this calculator works
The calculator starts from federal AGI, subtracts the Vermont standard deduction and a $5,400 exemption for you, your spouse on a joint return and each dependent, and applies the 2026 rate schedule. When federal AGI is over $150,000, the tax is the larger of that amount and 3% of federal AGI.
Vermont's $1,000 child tax credit is only for children age 6 or younger at the end of the year. The calculator asks for children under 17, so it leaves this credit out; if you have a young child, subtract $1,000 per child. The credit is refundable and shrinks once AGI passes $125,000. Vermont's return uses a tax table at lower incomes, so the official amount can differ from this exact calculation by a few dollars.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $61,750.00 of Vermont taxable income and about $2,426.00 in Vermont income tax, 3.23% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $59,166.50, or $4,930.54 a month.
What this estimate excludes
The $1,000 child tax credit for children 6 or younger, the Vermont earned income tax credit (38% of the federal credit with qualifying children, 100% without), the child and dependent care credit, the Social Security, retirement and military retirement exemptions, the capital gains exclusion, the extra deduction for age 65 or blindness and other credits.
Vermont sources
- 2026 Form IN-114 instructions: 2026 preliminary Vermont tax rates
- 2026 Vermont withholding tax guide (GB-1210): annual tables and $5,400 allowance
- 2025 Form IN-111 instructions: standard deduction, exemptions and 3% minimum tax
- 2025 Vermont income tax booklet: child tax credit, earned income credit and retirement exemptions
- 32 V.S.A. 5811: standard deduction, exemption and inflation adjustment
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.