VERMONT INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Vermont inheritance and estate tax calculator
Vermont has no inheritance tax, but it taxes estates over $5,000,000 at 16% of the amount over it. On a $6,000,000 estate with nothing left to a spouse or charity, Vermont estate tax is $160,000, 2.67% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $160,000.00
- Federal estate tax
- $0.00
- Vermont estate tax
- $160,000.00
- Vermont exemption
- $5,000,000.00
Vermont and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | Vermont estate tax |
|---|---|---|
| $5,000,000 | $0 | $0 |
| $6,000,000 | $0 | $160,000 |
| $10,000,000 | $0 | $800,000 |
| $15,000,000 | $0 | $1,600,000 |
| $25,000,000 | $2,720,000 | $3,200,000 |
Vermont inheritance and estate tax questions
Does Vermont have an inheritance tax?
No. Vermont has no inheritance tax, but it taxes estates over $5,000,000 at 16% of the amount over it.
How much is Vermont estate tax on a $6,000,000 estate?
With nothing left to a spouse or charity, a $6,000,000 estate owes $160,000 of Vermont estate tax and a $10,000,000 estate owes $800,000. Neither owes federal estate tax, which starts above $15,000,000.
When does a Vermont estate have to file?
Act 164 of 2026 raised the filing threshold to match the $5,000,000 exclusion, from June 18, 2026. Before that, an estate filed when the federal gross estate plus gifts made within two years exceeded the exclusion, or when a federal return was required.
Can a small Vermont estate skip full probate?
An estate of personal property only, worth $45,000 or less, can use the simpler small estate procedure.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.