Vermont Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Vermont page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Bracket thresholds | Single | first change at $49,400 | now $50,750 |
| Standard deduction | Single | $7,650 | $7,850 |
| Personal exemption | Single | $5,300 | $5,400 |
| Bracket thresholds | Married filing jointly | first change at $82,500 | now $84,700 |
| Standard deduction | Married filing jointly | $15,300 | $15,700 |
| Personal exemption | Married filing jointly | $5,300 | $5,400 |
| Bracket thresholds | Married filing separately | first change at $41,250 | now $42,350 |
| Standard deduction | Married filing separately | $7,650 | $7,850 |
| Personal exemption | Married filing separately | $5,300 | $5,400 |
| Personal exemption | Head of household | $5,300 | $5,400 |
Effective 2025-01-01: Vermont's bracket thresholds, standard deduction and personal exemption were adjusted for inflation for tax year 2025 (single 3.35% bracket top rose from $47,900 to $49,400; standard deduction from $7,400 to $7,650; personal exemption from $5,100 to $5,300).
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Vermont published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $7,650 · Personal exemption $5,300| Taxable income | Marginal rate |
|---|---|
| $0 – $49,399 | 3.35% |
| $49,400 – $119,699 | 6.6% |
| $119,700 – $249,699 | 7.6% |
| $249,700 and above | 8.75% |
Married filing jointly
Standard deduction $15,300 · Personal exemption $5,300| Taxable income | Marginal rate |
|---|---|
| $0 – $82,499 | 3.35% |
| $82,500 – $199,449 | 6.6% |
| $199,450 – $303,999 | 7.6% |
| $304,000 and above | 8.75% |
Married filing separately
Standard deduction $7,650 · Personal exemption $5,300| Taxable income | Marginal rate |
|---|---|
| $0 – $41,249 | 3.35% |
| $41,250 – $99,724 | 6.6% |
| $99,725 – $151,999 | 7.6% |
| $152,000 and above | 8.75% |
Head of household
Standard deduction $11,450 · Personal exemption $5,300| Taxable income | Marginal rate |
|---|---|
| $0 – $66,199 | 3.35% |
| $66,200 – $170,999 | 6.6% |
| $171,000 – $276,849 | 7.6% |
| $276,850 and above | 8.75% |
What 2025 cost at each income
Vermont tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,241 | $1,231 | −$10 |
| $75,000 | $2,490 | $2,426 | −$64 |
| $100,000 | $4,140 | $4,076 | −$64 |
| $150,000 | $7,613 | $7,515 | −$98 |
| $250,000 | $15,213 | $15,115 | −$98 |
| $500,000 | $36,943 | $36,765 | −$178 |
| $1,000,000 | $80,693 | $80,515 | −$178 |
Vermont against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| New Hampshire | $0 |
| Massachusetts | $4,780 |
| New York | $4,952 |
Other tax years
- 2026 (current)
- 2025
Sources for Vermont, 2025
Sources
- 1.Vermont Department of TaxesState revenue department2025 Vermont Tax Rate SchedulesRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved · Tax Foundation's 2026 edition still lists Vermont's tax year 2025 thresholds ($49,400/$119,700/$249,700 single; $82,500/$199,450/$304,000 joint) and the $7,650/$15,300 standard deduction and $5,300 exemption, matching the Vermont Department of Taxes 2025 schedule exactly.
- 3.Vermont Department of TaxesState revenue department2025 Form IN-111 Vermont Income Tax Return InstructionsRetrieved · Source for the 2025 Vermont standard deduction chart (Line 4) and the $5,300 personal exemption (Line 5e).
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The 3%-of-AGI minimum tax that applies above $150,000 of adjusted gross income is described but not applied in the headline bracket calculation.
- Vermont's capital gains exclusion is described but not modelled.
- Additional standard deduction amounts for taxpayers 65 or older or blind are not modelled.