2025 Vermont Income Tax Brackets
Vermont (VT) uses 4 progressive income tax brackets ranging from 3.4% to 8.8% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 3.4% | $0 – $45,400 |
| 6.6% | $45,400 – $110,050 |
| 7.6% | $110,050 – $229,550 |
| 8.8% | $229,550 and up |
Married Filing Jointly · 2025
Distinct MFJ bracket table
| Rate | Taxable income |
|---|---|
| 3.4% | $0 – $75,100 |
| 6.6% | $75,100 – $181,700 |
| 7.6% | $181,700 – $276,900 |
| 8.8% | $276,900 and up |
Effective rate at common income levels (single)
Effective rate = total Vermont income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | Vermont tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,441 | 2.9% | 3.4% |
| $75,000 | $3,013 | 4.0% | 6.6% |
| $100,000 | $4,663 | 4.7% | 6.6% |
| $150,000 | $8,292 | 5.5% | 7.6% |
| $250,000 | $16,047 | 6.4% | 8.8% |
Run a full calculation
Combine federal + Vermont income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top Vermont bracket is 8.8%, beginning at $229,550 of taxable income for single filers.
At $100,000 of gross income (single filer), the Vermont effective income tax rate is approximately 4.7% — about $4,663 in state tax after the $7,000 standard deduction.
The Vermont standard deduction for 2025 is $7,000 for single filers and $14,050 for married filing jointly.
Distinct MFJ bracket table in Vermont for 2025.
Vermont publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading Vermont's bracket structure
The 2025 Vermont income tax is structured as 4 progressive brackets: rates start at 3.35% on initial taxable dollars and step up to 8.75% at the top bracket. Because each bracket applies only to income within that range — not to all income above its lower threshold — a filer's effective tax rate is always lower than their marginal rate. Withholding calculators on this site account for the bracket structure automatically.
Vermont's top marginal rate of 8.75% sits in the mid-band of state income tax rates — similar to the typical Northeastern and Mid-Atlantic state. The middle band represents about two-thirds of state income tax structures by population and corresponds roughly to the rates needed to fund baseline state services (education, public safety, transportation, Medicaid match) without relying disproportionately on sales tax or severance revenue.
Tax brackets and deduction amounts on this page are the official figures published by the Vermont Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
Vermont 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.