Vermont Vermont Income Tax Tables

Vermont Income Tax Tables
Tax Tables
Vermont Percentage Method Withholding Tables
(for wages paid in 2025)

WEEKLY PAYROLLS
Single

Married

If Wages* are:
over but not over

$0
74
1,024
2,375
4,875

$74
1,024
2,375
4,875
-

If Wages* are:
Vermont withholding is:
$0
of amount over
0 +
3.35%
$74
31.83 +
6.60%
1,024
120.99 +
7.60%
2,375
310.99 +
8.75%
4,875

over but not over

$0
221
1,807
4,056
6,067

$221
1,807
4,056
6,067
-

Vermont withholding is:
$0
of amount over
0 + 3.35%
$221
53.13 + 6.60%
1,807
201.56 + 7.60%
4,056
354.40 + 8.75%
6,067

*use wages after subtracting withholding allowances (one withholding allowance equals $101.92)

BIWEEKLY PAYROLLS
Single

Married

If Wages* are:
over but not over

$0
147
2,047
4,751
9,751

$147
2,047
4,751
9,751
-

If Wages* are:
Vermont withholding is:
$0
of amount over
0 +
3.35%
$147
63.65 +
6.60%
2,047
242.11 +
7.60%
4,751
622.11 +
8.75%
9,751

over but not over

$0
441
3,614
8,113
12,134

$441
3,614
8,113
12,134
-

Vermont withholding is:
$0
of amount over
0 + 3.35%
$441
106.30 + 6.60%
3,614
403.23 + 7.60%
8,113
708.83 + 8.75%
12,134

*use wages after subtracting withholding allowances (one withholding allowance equals $203.85)

SEMIMONTHLY PAYROLLS
Single

Married

If Wages* are:
over but not over

$0
159
2,218
5,147
10,564

$159
2,218
5,147
10,564
-

If Wages* are:
Vermont withholding is:
$0
of amount over
0 +
3.35%
$159
68.98 +
6.60%
2,218
262.29 +
7.60%
5,147
673.98 +
8.75% 10,564

over but not over

$0
478
3,916
8,789
13,145

$478
3,916
8,789
13,145
-

Vermont withholding is:
$0
of amount over
0 + 3.35%
$478
115.17 + 6.60%
3,916
436.79 + 7.60%
8,789
767.85 + 8.75%
13,145

*use wages after subtracting withholding allowances (one withholding allowance equals $220.83)

MONTHLY PAYROLLS
Single

Married
If Wages* are:

If Wages* are:
over but not over

$0
319
4,435
10,294
21,127

$319
4,435
10,294
21,127
-

Vermont withholding is:
$0
of amount over
0 +
3.35%
$319
137.89 +
6.60%
4,435
524.58 +
7.60% 10,294
1,347.89 +
8.75% 21,127

over but not over

$0
956
7,831
17,577
26,290

$956
7,831
17,577
26,290
-

Vermont withholding is:
$0
of amount over
0 + 3.35%
$956
230.31 + 6.60%
7,831
873.55 + 7.60%
17,577
1,535.74 + 8.75%
26,290

*use wages after subtracting withholding allowances (one withholding allowance equals $441.67)

Effective Date: January 1, 2025

5

Civil union partners use Married table

Vermont Percentage Method Withholding Tables
(for wages paid in 2025)

QUARTERLY PAYROLLS
Single

Married

If Wages* are:
over but not over

$0
956
13,306
30,881
63,381

$956
13,306
30,881
63,381
-

If Wages* are:
Vermont withholding is:
$0
of amount over
0 +
3.35%
$956
413.73 +
6.60% 13,306
1,573.68 +
7.60% 30,881
4,043.68 +
8.75% 63,381

over but not over

$0
2,869
23,494
52,731
78,869

$2,869
23,494
52,731
78,869
-

Vermont withholding is:
$0
of amount over
0 + 3.35%
$2,869
690.94 + 6.60%
23,494
2,620.58 + 7.60%
52,731
4,607.07 + 8.75%
78,869

*use wages after subtracting withholding allowances (one withholding allowance equals $1325.00)

ANNUAL PAYROLLS
Single

Married

If Wages* are:
over but not over

$0
3,825
53,225
123,525
253,525

$3,825
53,225
123,525
253,525
-

If Wages* are:
Vermont withholding is:
$0
of amount over
0 +
3.35% $3,825
1,654.90 +
6.60% 53,225
6,294.70 +
7.60% 123,525
16,174.70 +
8.75% 253,525

over but not over

$0
11,475
93,975
210,925
315,475

$11,475
93,975
210,925
315,475
-

Vermont withholding is:
$0
of amount over
0 + 3.35% $11,475
2,763.75 + 6.60%
93,975
10,482.45 + 7.60% 210,925
18,428.25 + 8.75% 315,475

*use wages after subtracting withholding allowances (one withholding allowance equals $5300.00)

DAILY or MISCELLANEOUS PAYROLLS (per day)
Single

Married

If Wages* divided by
the number of days in
the payroll period are:
over but not over

$0
14.70
204.70
475.10
975.10

$14.70
204.70
475.10
975.10
-

If Wages* divided by
the number of days in
the payroll period are:
Vermont withholding (per day) is:
$0
of amount over
3.35% $14.70
0.00 +
6.60% 204.70
6.37 +
7.60% 475.10
24.21 +
8.75% 975.10
62.21 +

over but not over

$0
44.10
361.40
811.30
1,213.40

$44.10
361.40
811.30
1,213.40
-

Vermont withholding (per day) is:
of amount over
$44.10
+ 3.35%
+ 6.60%
361.40
+ 7.60%
811.30
+ 8.75% 1,213.40

$0.00
0.00
10.63
40.32
70.88

*use wages after subtracting withholding allowances (one withholding allowance equals $20.38)

INSTRUCTIONS FOR USING TABLES
1. Locate the correct table for your payroll frequency.
Note the amount of one payroll allowance listed at the
bottom of the table.

EXAMPLE
An employee is paid $1800 each week. Her W-4VT form claims two
withholding allowances and married status. Her state withholding is
computed from the WEEKLY/Married table on the previous page.

2. Multiply the amount of one allowance by the number
Her total withholding allowance is: 2 x $101.92 = $203.84.
of allowances claimed by the employee on form W-4VT. Her wages (after allowances) are: $1800 - $203.84 = $1596.16.
Subtract this amount from the amount of payment.
Because $1596.16 falls between $221 and $1807, the tax is computed as
$0.00 plus 3.35% of the amount over $221.
3. Compute the Vermont tax on the amount from step #2,
$1596.16 - 221.00 = $1375.16
using the table.
Vermont withholding is $46.07.
$1375.16 x 0.0335 = $ 46.07
$46.07 + 0.00 = $46.07

Effective Date: January 1, 2025

6

Civil union partners use Married table