Vermont Income Tax Guide for 2025

Overview

Vermont uses a progressive income tax system with rates ranging from 3.35% to 8.75%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $14,600 for single filers, personal exemptions of $5,150, and dependent exemptions of $5,150.

Income Tax Rates

Single Filers

Income RangeTax Rate
Up to $45,3993.35%
$45,400 - $110,5496.6%
$110,550 - $229,0497.6%
$229,050+8.75%

Married Filing Jointly

Income RangeTax Rate
Up to $75,8493.35%
$75,850 - $184,3996.6%
$184,400 - $279,4497.6%
$279,450+8.75%

Capital Gains Tax

Capital gains are taxed at the same rates as ordinary income.

Deductions & Exemptions

TypeAmount
Standard Deduction (Single)$14,600
Standard Deduction (Married Filing Jointly)$29,200
Personal Exemption (Single)$5,150
Personal Exemption (Married)$10,300
Dependent Exemption$5,150

Additional Information

  • Capital gains exclusions: $350,000 percentage cap, $5,000 flat

Charts

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Last updated: November 12, 2025

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