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Vermont Income Tax Withholding Instructions, Tables, and Charts
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2023 Income Tax Withholding Instructions, Tables, and Charts E F F E C T I V E J A N U A R Y 1, 2023 - E X P I R E S D E C E M B E R 31, 2023 This document is designed to provide you with an overview of the Vermont Withholding Tax. If you need further clarification, please contact the Business Section of the Taxpayer Services Division at (802) 828-2551 or by email [email protected]. TAX.VERMONT.GOV | 1 Contents Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3 Payments Subject to Vermont Income Tax Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 How Vermont Income Tax Withholding is Calculated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Adjustments for Services Not Performed in Vermont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Civil Unions or Civil Marriages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Annuities, Supplemental Payments and Deferred Compensation Payments . . . . . . . . . . . . . . . . . . . . . . . . . 4 Payments Under a Non-Qualified Deferred Compensation Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Reporting and Remitting Vermont Income Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Filing Forms W-2 and/or 1099. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Combined Fed/State Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5 Fact Sheets, Guides, and Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Other Helpful Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Contact Us . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Withholding Tables and Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 Vermont Percentage Method for Withholding Tables (for wages paid in 2023) . . . . . . . . . . . . . . . . . . . . . . 6 2023 Vermont Wage Bracket Withholding Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 2 Instructions PAYMENTS SUBJECT TO VERMONT INCOME TAX WITHHOLDING Wages, pensions, annuities, and other payments are generally subject to Vermont income tax withholding if the payments are subject to federal tax withholding and the payments are made to: 1. a Vermont resident or 2. a nonresident of Vermont for services performed in Vermont. For further information on wages or payments subject to federal withholding tax, see IRS Publication 15 (Circular E) (irs.gov). HOW VERMONT INCOME TAX WITHHOLDING IS CALCULATED The Vermont Income Tax Withholding is calculated in the same manner as federal withholding tax by using the Vermont withholding tables or wage bracket charts. The filing status, number of withholding allowances, and any extra withholding for each pay period is determined from the employee’s Form W-4VT, Vermont Employee’s Withholding Allowance Certificate. Employees who have adjusted their federal withholding in anticipation of a credit(s) and employees who are in civil unions or civil marriages will not have the correct Vermont tax withheld unless they complete form W-4VT. Employees should complete or update form W-4VT. The Department strongly recommends that employers require their employees to complete or update form W-4VT. An employer may use the information from federal form W-4 if a Vermont form is not submitted, but there is a possibility that not enough tax will be withheld. This could result in a tax liability or tax owed when employees file their taxes. If the federal form W-4 indicates an additional amount of federal withholding for each pay period on Line 6, the Vermont withholding should be increased by 30% of the extra federal withholding. ADJUSTMENTS FOR SERVICES NOT PERFORMED IN VERMONT Nonresidents: When an employee is not a Vermont resident and works in Vermont and another state during a payroll period, compute the tax on the full payment and then multiply the ratio of Vermont hours to total hours. For example, a nonresident employee worked in Vermont for 16 hours during a 40-hour pay period. If the Vermont withholding on the wages for the entire 40 hours is $48.00, the Vermont withholding for the 16 hours is: Calculation: $48.00 x 16/40 = $19.20 Residents: If a payment to a Vermont resident includes payment for services performed outside this state, the withholding is computed on the full payment, then reduced by the income tax withheld for the state where services were performed. An employee who moves into Vermont during a tax year is considered a resident for withholding purposes. 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 3 CIVIL UNIONS OR CIVIL MARRIAGES Vermont withholding for employees who are partners in civil unions or civil marriages is determined by the filing status of the employee - either married filing joint or married filing separate. The Vermont taxable wages may differ from the federal wages due to the treatment of fringe benefits affecting the employee’s partner. For the purpose of treating a cafeteria plan payment as pretax or imputing income from an employer-paid benefit, the federal rules for the payment are applied for state purposes as though the employee’s partner is a spouse. Note: This applies only in the case of civil unions and civil marriages and not to domestic partnership arrangements. ANNUITIES, SUPPLEMENTAL PAYMENTS AND DEFERRED COMPENSATION PAYMENTS You must withhold Vermont income tax on payments to Vermont residents when federal withholding is required. Vermont withholding is also required where the recipient elects optional federal withholding and does not specifically state that the payment is exempt from Vermont withholding. For periodic payments, the tax is computed using the Vermont wage charts or tables. For nonperiodic payments, the Vermont withholding can be estimated at 30% of the federal withholding. In all cases, the taxpayer is responsible for ensuring that the correct amount is withheld to avoid underpayment of the Vermont tax liability. PAYMENTS UNDER A NON-QUALIFIED DEFERRED COMPENSATION PLAN When a person makes a payment that was previously deferred under a non-qualified deferred compensation plan, the correct withholding rate is 6% of the deferred payment. The withholding is based on both the deferred payment and any income that may be derived from the deferred compensation. REPORTING AND REMITTING VERMONT INCOME TAX WITHHELD If you pay wages or make payments to Vermont income tax withholding, you must register with the Vermont Department of Taxes for a withholding account. You may register through myVTax (myvtax. vermont.gov), or using Form BR-400, Application for a Business Tax Account (tax.vermont.gov/ forms). The department will determine your filing frequency based on your annual withholding totals. You may file your returns and pay the tax due online through myVTax (myvtax.vermont.gov), or you may file using paper forms available on our website. 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 4 FILING FORMS W-2 AND/OR 1099 All employers are required to file Form WHT-434, Annual Withholding Reconciliation by January 31 each year. This form serves as the transmittal for forms W-2 and/or 1099 and reconciles the amount of Vermont income tax withholding reported during the previous year to the amount of withholding tax shown on the W-2 and/or 1099 forms. Form WHT-434 and Forms W-2 and 1099 may be filed through myVTax (myvtax.vermont.gov). The commissioner of taxes has mandated the electronic filing of form WHT-434 and the accompanying forms for all employers who will submit 25 or more W-2 and/or 1099 forms. Payroll filing services have been mandated to submit all filings electronically. COMBINED FED/STATE PROGRAM The Vermont Department of Taxes is no longer participating in the Combined Fed/State program for submitting W-2 and 1099 forms with the IRS. You must file these forms directly with the department. Resources FACT SHEETS, GUIDES, AND FORMS • Form BR-400, Application for a Business Tax Account (tax.vermont.gov/forms) • Form W-4VT, Vermont Employee’s Withholding Allowance Certificate (tax.vermont.gov/forms) • Form WHT-434, Annual Withholding Reconciliation (tax.vermont.gov/forms) • IRS Publication 15 (Circular E) (irs.gov) OTHER HELPFUL RESOURCES • Internal Revenue Service - Federal Income Tax (irs.gov) Phone:(800) 829-1040 • Social Security Administration - Social Security/Medicare (ssa.gov) Phone: (800) 772-1213 • Vermont Department of Labor - Unemployment Insurance, Minimum Wage, Overtime, Worker Compensation (labor.vermont.gov) Phone: (802) 828-4000 CONTACT US If you have questions, contact the Taxpayer Services Division at (802) 828-2551 or tax.business@ vermont.gov. E-file your withholding tax forms at myVTax (myVTax.vermont.gov). Vermont Department of Taxes, Taxpayer Services Division, P.O. Box 547, Montpelier, VT 05601-0547 Fax: (802) 828-5787 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 5 Withholding Tables and Charts VERMONT PERCENTAGE METHOD FOR WITHHOLDING TABLES Vermont Percentage Method Tables (for wages paid in Withholding 2023) (for wages paid in 2023) If Wages* are: over but not over $0 67 940 2,184 4,482 $67 940 2,184 4,482 - WEEKLY PAYROLLS Single If Wages* are: Vermont withholding is: $0 of amount over 0 + 3.35% $67 29.25 + 6.60% 940 111.35 + 7.60% 2,184 286.00 + 8.75% 4,482 over but not over $0 203 1,661 3,730 5,577 $203 1,661 3,730 5,577 - Married Vermont withholding is: $0 of amount over 0 + 3.35% $203 48.84 + 6.60% 1,661 185.39 + 7.60% 3,730 325.77 + 8.75% 5,577 *use wages after subtracting withholding allowances (one withholding allowance equals $93.27) If Wages* are: over but not over $0 135 1,881 4,367 8,963 $135 1,881 4,367 8,963 - BIWEEKLY PAYROLLS Single If Wages* are: Vermont withholding is: $0 of amount over 0 + 3.35% $135 58.49 + 6.60% 1,881 222.57 + 7.60% 4,367 571.86 + 8.75% 8,963 over but not over $0 405 3,323 7,459 11,153 $405 3,323 7,459 11,153 - Married Vermont withholding is: $0 of amount over 0 + 3.35% $405 97.75 + 6.60% 3,323 370.73 + 7.60% 7,459 651.47 + 8.75% 11,153 *use wages after subtracting withholding allowances (one withholding allowance equals $186.54) If Wages* are: over but not over $0 146 2,038 4,731 9,710 $146 2,038 4,731 9,710 - Single SEMIMONTHLY PAYROLLS If Wages* are: Vermont withholding is: $0 of amount over 0 + 3.35% $146 63.38 + 6.60% 2,038 241.12 + 7.60% 4,731 619.52 + 8.75% 9,710 over but not over $0 439 3,599 8,081 12,083 $439 3,599 8,081 12,083 - Married Vermont withholding is: $0 of amount over 0 + 3.35% $439 105.86 + 6.60% 3,599 401.67 + 7.60% 8,081 705.82 + 8.75% 12,083 *use wages after subtracting withholding allowances (one withholding allowance equals $202.08) If Wages* are: over but not over $0 292 4,075 9,463 19,421 $292 4,075 9,463 19,421 - Single MONTHLY PAYROLLS Vermont withholding is: $0 of amount over 0 + 3.35% $292 126.73 + 6.60% 4,075 482.34 + 7.60% 9,463 1,239.15 + 8.75% 19,421 If Wages* are: over but not over $0 878 7,199 16,161 24,166 $878 7,199 16,161 24,166 - Married Vermont withholding is: $0 of amount over 0 + 3.35% $878 211.75 + 6.60% 7,199 803.25 + 7.60% 16,161 1,411.63 + 8.75% 24,166 *use wages after subtracting withholding allowances (one withholding allowance equals $404.17) Effective Date: January 1, 2023 Civil union partners use Married Table 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 6 VERMONT PERCENTAGE METHOD FOR WITHHOLDING TABLES (for wages paid in 2023) Vermont Percentage Method Withholding Tables (for wages paid in 2023) If Wages* are: over but not over $0 875 12,225 28,388 58,263 $875 12,225 28,388 58,263 - Single QUARTERLY PAYROLLS If Wages* are: Vermont withholding is: $0 of amount over 0 + 3.35% $875 380.23 + 6.60% 12,225 1,446.98 + 7.60% 28,388 3,717.48 + 8.75% 58,263 over but not over $0 2,634 21,597 48,484 72,497 $2,634 21,597 48,484 72,497 - Married Vermont withholding is: $0 of amount over 0 + 3.35% $2,634 635.26 + 6.60% 21,597 2,409.80 + 7.60% 48,484 4,234.79 + 8.75% 72,497 *use wages after subtracting withholding allowances (one withholding allowance equals $1212.50) If Wages* are: over but not over $0 3,500 48,900 113,550 233,050 $3,500 48,900 113,550 233,050 - Single ANNUAL PAYROLLS If Wages* are: Vermont withholding is: $0 of amount over 0 + 3.35% $3,500 1,520.90 + 6.60% 48,900 5,787.80 + 7.60% 113,550 14,869.80 + 8.75% 233,050 over but not over $0 10,538 86,388 193,938 289,988 $10,538 86,388 193,938 289,988 - Married Vermont withholding is: $0 of amount over 0 + 3.35% $10,538 2,540.98 + 6.60% 86,388 9,639.28 + 7.60% 193,938 16,939.08 + 8.75% 289,988 *use wages after subtracting withholding allowances (one withholding allowance equals $4850.00) DAILY or MISCELLANEOUS PAYROLLS (per day) If Wages* divided by the number of days in the payroll period are: over but not over $0 13.50 188.10 436.70 896.30 $13.50 188.10 436.70 896.30 - Single Vermont withholding (per day) is: $0 of amount over 3.35% $13.50 0.00 + 6.60% 188.10 5.85 + 7.60% 436.70 22.26 + 8.75% 896.30 57.19 + If Wages* divided by the number of days in the payroll period are: over but not over $0 40.50 332.30 745.90 1,115.30 $40.50 332.30 745.90 1,115.30 - Married Vermont withholding (per day) is: of amount over $40.50 + 3.35% 332.30 + 6.60% 745.90 + 7.60% + 8.75% 1,115.30 $0.00 0.00 9.78 37.07 65.15 *use wages after subtracting withholding allowances (one withholding allowance equals $18.65) 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 $93.27 = $186.54. of allowances claimed by the employee on form W-4VT. Her wages (after allowances) are: $1800 - $186.54 = $1613.46. Subtract this amount from the amount of payment. Because $1613.46 falls between $203 and $1661, the tax is computed as $0.00 plus 3.35% of the amount over $203. 3. Compute the Vermont tax on the amount from step #2, $1613.46 - 203.00 = $1410.46 using the table. Vermont withholding is $141.93. $1410.46 x 0.0335 = $ 47.25 $47.25 + 0.00 = $47.25 Effective Date: January 1, 2023 Civil union partners use Married Table 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 7 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS ag Single Weekly Payment 0 1 at least but less than 0 80 95 110 125 80 95 110 125 140 0 1 1 2 2 0 0 0 0 0 140 155 170 185 200 155 170 185 200 215 3 3 4 4 5 215 230 245 260 275 230 245 260 275 290 290 305 320 335 350 2 Number of Exemptions Claimed 3 4 5 6 7 8 g 9 10 Payment 0 Married Weekly 1 7 8 9 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 6 6 7 7 2 3 3 4 4 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 440 455 470 485 500 8 8 9 9 10 5 5 6 6 7 1 2 2 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 500 515 530 545 560 515 530 545 560 575 10 11 11 12 12 7 8 8 9 9 4 4 5 5 6 1 1 2 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 575 590 605 620 635 590 605 620 635 650 13 13 14 14 15 10 10 11 11 12 6 7 7 8 8 3 4 4 5 5 0 1 1 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 650 665 680 695 710 665 680 695 710 725 15 16 16 17 17 12 13 13 14 14 9 9 10 10 11 6 6 7 7 8 3 3 4 4 5 0 0 1 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 725 740 755 770 785 740 755 770 785 800 18 18 19 19 20 15 15 16 16 17 12 12 13 13 14 8 9 9 10 10 5 6 6 7 7 2 3 3 4 4 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 800 815 830 845 860 815 830 845 860 875 20 21 21 22 22 17 18 18 19 19 14 15 15 16 16 11 11 12 12 13 8 8 9 9 10 5 5 6 6 7 2 2 3 3 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 215 230 245 260 215 230 245 260 275 0 1 1 2 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 275 290 305 320 335 290 305 320 335 350 3 3 4 4 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 350 365 380 395 410 365 380 395 410 425 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 425 440 455 470 485 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 3 4 4 5 0 0 1 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8 9 9 10 10 5 6 6 7 7 2 3 3 4 4 0 0 0 1 1 0 0 0 0 0 11 11 12 12 13 8 8 9 9 10 5 5 6 6 7 2 2 3 3 4 0 0 0 0 0 0 0 0 0 0 Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5 6 6 7 7 2 3 3 4 4 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 305 320 335 350 365 8 8 9 9 10 5 5 6 6 7 1 2 2 3 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 365 380 395 410 425 380 395 410 425 440 10 11 11 12 12 7 8 8 9 9 4 4 5 5 6 1 1 2 2 3 0 0 0 0 0 0 0 0 0 0 440 455 470 485 500 455 470 485 500 515 13 13 14 14 15 10 10 11 11 12 6 7 7 8 8 3 4 4 5 5 0 1 1 2 2 515 530 545 560 575 530 545 560 575 590 15 16 16 17 17 12 13 13 14 14 9 10 10 11 11 6 6 7 7 8 590 605 620 635 650 605 620 635 650 665 18 18 19 19 20 15 15 16 16 17 12 12 13 13 14 665 680 695 710 725 680 695 710 725 740 20 21 21 22 22 17 18 18 19 19 14 15 15 16 16 2 Number of Exemptions Claimed Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 at least but less than Effective Date: January 1, 2023 2023 3 4 5 6 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 8 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS Single Weekly Payment 0 1 4 Married Weekly Number of Exemptions Claimed 5 6 2 3 7 8 7 8 9 10 0 0 0 0 0 0 0 0 0 0 17 17 18 18 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22 23 23 24 24 19 20 20 21 21 16 16 17 17 18 13 13 14 14 15 10 10 11 11 12 7 7 8 8 9 3 4 4 5 5 0 1 1 2 2 0 0 0 0 0 0 0 0 0 0 28 28 29 29 30 25 25 26 26 27 22 22 23 23 24 18 19 19 20 20 15 16 16 17 17 12 13 13 14 14 9 10 10 11 11 6 6 7 7 8 3 3 4 4 5 0 0 1 1 2 0 0 0 0 0 1115 1130 1145 1160 1175 30 31 31 32 32 27 28 28 29 29 24 25 25 26 26 21 21 22 22 23 18 18 19 19 20 15 15 16 16 17 12 12 13 13 14 8 9 9 10 10 5 6 6 7 7 2 3 3 4 4 0 0 0 1 1 1175 1190 1205 1220 1235 1190 1205 1220 1235 1250 33 33 34 34 35 30 30 31 31 32 27 27 28 28 29 23 24 24 25 25 20 21 21 22 22 17 18 18 19 19 14 15 15 16 16 11 11 12 12 13 8 8 9 9 10 5 5 6 6 7 2 2 3 3 4 4 5 5 6 6 1250 1265 1280 1295 1310 1265 1280 1295 1310 1325 35 36 36 37 37 32 33 33 34 34 29 30 30 31 31 26 26 27 27 28 23 23 24 24 25 20 20 21 21 22 17 17 18 18 19 13 14 14 15 15 10 11 11 12 12 7 8 8 9 9 4 5 5 6 6 10 10 11 11 12 7 7 8 8 9 1325 1340 1355 1370 1385 1340 1355 1370 1385 1400 38 38 39 39 40 35 35 36 36 37 32 32 33 33 34 28 29 29 30 30 25 26 26 27 27 22 23 23 24 24 19 20 20 21 21 16 16 17 17 18 13 13 14 14 15 10 10 11 11 12 7 7 8 8 9 15 16 16 17 17 12 13 13 14 14 9 10 10 11 11 1400 1415 1430 1445 1460 1415 1430 1445 1460 1475 40 41 41 42 42 37 38 38 39 39 34 35 35 36 36 31 31 32 32 33 28 28 29 29 30 25 25 26 26 27 22 22 23 23 24 18 19 19 20 21 15 16 16 17 17 12 13 13 14 14 9 10 10 11 11 18 18 19 19 20 15 15 16 16 17 12 12 13 13 14 1475 1490 1505 1520 1535 1490 1505 1520 1535 1550 43 43 44 44 45 40 40 41 41 42 37 37 38 38 39 34 34 35 35 36 30 31 31 32 32 27 28 28 29 29 24 25 25 26 26 21 22 22 23 23 18 18 19 19 20 15 15 16 16 17 12 12 13 13 14 but less than 740 755 770 785 800 755 770 785 800 815 23 23 24 24 25 20 20 21 21 22 17 17 18 18 19 Vermont Withholding is: 13 7 4 1 10 14 11 8 5 1 14 11 8 2 5 15 12 9 6 2 15 12 9 6 3 815 830 845 860 875 830 845 860 875 890 25 26 26 27 27 22 23 23 24 24 19 20 20 21 21 16 16 17 17 18 13 13 14 14 15 10 10 11 11 12 7 7 8 8 9 3 4 4 5 5 0 1 1 2 2 890 905 920 935 950 905 920 935 950 965 28 28 29 29 30 25 25 26 26 27 22 22 23 23 24 18 19 19 20 20 15 16 16 17 17 12 13 13 14 14 9 10 10 11 11 6 6 7 7 8 965 980 980 995 995 1010 1010 1025 1025 1040 31 32 33 34 35 27 28 28 29 29 24 25 25 26 26 21 21 22 22 23 18 18 19 19 20 15 15 16 16 17 12 12 13 13 14 1040 1055 1070 1085 1100 1055 1070 1085 1100 1115 36 37 38 39 40 30 31 32 33 34 27 27 28 28 29 23 24 24 25 25 20 21 21 22 22 17 18 18 19 19 1115 1130 1145 1160 1175 1130 1145 1160 1175 1190 41 42 43 44 45 35 36 37 38 39 29 30 31 32 33 26 26 27 27 28 23 23 24 24 25 1190 1205 1220 1235 1250 1205 1220 1235 1250 1265 46 47 48 49 50 40 41 42 43 44 34 35 36 37 38 28 29 30 31 32 1265 1280 1295 1310 1325 1280 1295 1310 1325 1340 51 52 53 54 55 45 46 47 48 49 39 40 41 42 43 1340 1355 1370 1385 1400 1355 1370 1385 1400 1415 56 57 58 59 60 50 51 52 53 54 44 45 46 47 48 9 10 Payment 0 1 at least but less than 0 0 0 0 0 875 890 905 920 935 890 905 920 935 950 23 23 24 24 25 20 20 21 21 22 0 0 0 0 0 0 0 0 0 0 950 965 965 980 980 995 995 1010 1010 1025 25 26 26 27 27 3 3 4 4 5 0 0 1 1 2 0 0 0 0 0 1025 1040 1055 1070 1085 1040 1055 1070 1085 1100 8 9 9 10 10 5 6 6 7 7 2 3 3 4 4 0 0 0 1 1 1100 1115 1130 1145 1160 14 15 15 16 16 11 11 12 12 13 8 8 9 9 10 5 5 6 6 7 2 2 3 3 4 20 20 21 21 22 17 17 18 18 19 13 14 14 15 15 10 11 11 12 12 7 8 8 9 9 25 26 26 27 27 22 23 23 24 24 19 20 20 21 21 16 16 17 17 18 13 13 14 14 15 33 34 35 36 37 28 28 29 30 31 25 25 26 26 27 22 22 23 23 24 19 19 20 20 21 38 39 40 41 42 31 32 33 34 35 27 28 28 29 29 24 25 25 26 26 21 22 22 23 23 2 Number of Exemptions Claimed Vermont Withholding is: 13 7 4 1 10 14 11 8 5 1 14 11 8 2 5 15 12 9 6 2 12 9 6 3 15 at least Effective Date: January 1, 2023 2023 3 4 5 6 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 9 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS Single Biweekly Payment 0 1 at least but less than 0 160 190 220 250 160 190 220 250 280 0 1 2 3 4 0 0 0 0 0 280 310 340 370 400 310 340 370 400 430 5 6 7 8 9 430 460 490 520 550 460 490 520 550 580 580 610 640 670 700 2 Married Biweekly Number of Exemptions Claimed 3 4 5 6 7 8 9 10 Payment 0 1 7 8 9 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 11 12 13 14 4 5 6 7 8 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 880 910 940 970 1000 15 16 17 18 19 9 10 11 12 13 3 4 5 6 7 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1000 1030 1060 1090 1120 1030 1060 1090 1120 1150 20 21 22 23 24 14 15 16 17 18 8 9 10 11 12 2 3 4 5 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1150 1180 1210 1240 1270 1180 1210 1240 1270 1300 25 26 27 28 29 19 20 21 22 23 13 14 15 16 17 7 8 9 10 11 0 1 2 3 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1300 1330 1360 1390 1420 1330 1360 1390 1420 1450 30 31 32 33 34 24 25 26 27 28 18 19 20 21 22 12 13 14 15 16 5 6 7 8 9 0 0 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1450 1480 1510 1540 1570 1480 1510 1540 1570 1600 36 37 38 39 40 29 30 31 32 33 23 24 25 26 27 17 18 19 20 21 11 12 13 14 15 4 5 6 7 8 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1600 1630 1660 1690 1720 1630 1660 1690 1720 1750 41 42 43 44 45 34 35 36 37 38 28 29 30 31 32 22 23 24 25 26 16 17 18 19 20 9 10 11 12 13 3 4 5 6 7 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 but less than 0 0 0 0 0 0 430 460 490 520 430 460 490 520 550 0 1 2 3 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 550 580 610 640 670 580 610 640 670 700 5 6 7 8 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 700 730 760 790 820 730 760 790 820 850 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 850 880 910 940 970 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 7 8 9 10 0 0 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17 18 19 20 21 11 12 13 14 15 4 5 6 7 8 0 0 0 1 2 0 0 0 0 0 22 23 24 25 26 16 17 18 19 20 9 10 11 12 13 3 4 5 6 7 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10 11 12 13 14 4 5 6 7 8 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 610 640 670 700 730 15 16 17 18 19 9 10 11 12 13 3 4 5 6 7 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 730 760 790 820 850 760 790 820 850 880 20 21 22 23 24 14 15 16 17 18 8 9 10 11 12 2 3 4 5 6 0 0 0 0 0 0 0 0 0 0 880 910 940 970 1000 910 940 970 1000 1030 25 26 27 28 29 19 20 21 22 23 13 14 15 16 17 7 8 9 10 11 0 1 2 3 4 1030 1060 1090 1120 1150 1060 1090 1120 1150 1180 30 32 33 34 35 24 25 26 27 28 18 19 20 21 22 12 13 14 15 16 1180 1210 1240 1270 1300 1210 1240 1270 1300 1330 36 37 38 39 40 29 30 31 32 33 23 24 25 26 27 1330 1360 1390 1420 1450 1360 1390 1420 1450 1480 41 42 43 44 45 34 35 36 37 38 28 29 30 31 32 2 Number of Exemptions Claimed Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 at least Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Effective Date: January 1, 2023 2023 3 4 5 6 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 10 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS ag Single Biweekly g Married Biweekly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 4 5 6 7 2023 2 3 8 0 0 0 0 0 0 0 0 0 0 at least but less than 1480 1510 1540 1570 1600 1510 1540 1570 1600 1630 46 47 48 49 50 39 40 41 42 43 33 34 35 36 37 Vermont Withholding is: 27 21 14 8 2 28 22 15 9 3 29 23 16 4 10 30 24 17 11 5 31 25 18 12 6 1630 1660 1690 1720 1750 1660 1690 1720 1750 1780 51 52 53 54 55 44 45 46 47 48 38 39 40 41 42 32 33 34 35 36 26 27 28 29 30 19 20 21 22 23 13 14 15 16 17 7 8 9 10 11 1 2 3 4 5 1780 1810 1840 1870 1900 1810 1840 1870 1900 1930 56 57 58 59 61 49 50 51 52 53 43 44 45 46 47 37 38 39 40 41 31 32 33 34 35 24 25 26 27 28 18 19 20 21 22 12 13 14 15 16 1930 1960 1990 2020 2050 1960 1990 2020 2050 2080 63 65 67 69 71 54 55 56 57 58 48 49 50 51 52 42 43 44 45 46 36 37 38 39 40 29 30 31 32 33 23 24 25 26 27 2080 2110 2140 2170 2200 2110 2140 2170 2200 2230 73 75 77 79 81 60 62 64 66 68 53 54 55 56 57 47 48 49 50 51 41 42 43 44 45 34 35 36 37 38 2230 2260 2290 2320 2350 2260 2290 2320 2350 2380 83 85 86 88 90 70 72 74 76 78 58 60 62 64 66 52 53 54 55 56 46 47 48 49 50 2380 2410 2440 2470 2500 2410 92 2440 94 2470 96 2500 98 2530 100 80 82 84 86 88 68 70 72 74 76 57 58 59 61 63 2530 2560 2590 2620 2650 2560 2590 2620 2650 2680 102 104 106 108 110 90 92 94 96 98 78 80 82 84 86 2680 2710 2740 2770 2800 2710 2740 2770 2800 2830 112 114 116 118 120 100 102 104 106 108 88 90 92 94 96 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 at least but less than 0 0 0 0 0 1750 1780 1810 1840 1870 1780 1810 1840 1870 1900 46 47 48 49 50 39 40 41 42 43 33 34 35 36 37 Vermont Withholding is: 27 21 14 8 2 28 22 15 9 3 29 23 16 4 10 30 24 17 11 5 31 18 12 6 25 0 0 0 0 0 0 0 0 0 0 1900 1930 1960 1990 2020 1930 1960 1990 2020 2050 51 52 53 54 55 44 45 46 47 48 38 39 40 41 42 32 33 34 35 36 26 27 28 29 30 19 20 21 22 23 13 14 15 16 17 7 8 9 10 11 1 2 3 4 5 0 0 0 0 0 0 0 0 0 0 6 7 8 9 10 0 0 1 2 3 0 0 0 0 0 2050 2080 2110 2140 2170 2080 2110 2140 2170 2200 56 57 58 59 60 49 50 51 52 53 43 44 45 46 47 37 38 39 40 41 31 32 33 34 35 24 25 26 27 28 18 19 20 21 22 12 13 14 15 16 6 7 8 9 10 0 0 1 2 3 0 0 0 0 0 17 18 19 20 21 11 12 13 14 15 4 5 6 7 8 0 0 0 1 2 2200 2230 2260 2290 2320 2230 2260 2290 2320 2350 61 62 63 64 65 54 55 56 57 58 48 49 50 51 52 42 43 44 45 46 36 37 38 39 40 29 30 31 32 33 23 24 25 26 27 17 18 19 20 21 11 12 13 14 15 4 5 6 7 8 0 0 0 1 2 28 29 30 31 32 22 23 24 25 26 16 17 18 19 20 9 10 11 12 13 3 4 5 6 7 2350 2380 2410 2440 2470 2380 2410 2440 2470 2500 66 67 68 69 70 59 60 61 62 63 53 54 55 56 57 47 48 49 50 51 41 42 43 44 45 34 35 36 37 38 28 29 30 31 32 22 23 24 25 26 16 17 18 19 20 9 10 11 12 13 3 4 5 6 7 39 40 41 42 43 33 34 35 36 37 27 28 29 30 31 21 22 23 24 25 14 15 16 17 18 8 9 10 11 12 2500 2530 2560 2590 2620 2530 2560 2590 2620 2650 71 72 73 74 75 64 65 66 67 68 58 59 60 61 62 52 53 54 55 56 46 47 48 49 50 39 40 41 42 43 33 34 35 36 37 27 28 29 30 31 21 22 23 24 25 14 15 16 17 18 8 9 10 11 12 51 52 53 54 55 44 45 46 47 48 38 39 40 41 42 32 33 34 35 36 26 27 28 29 30 19 20 21 22 24 13 14 15 16 17 2650 2680 2710 2740 2770 2680 2710 2740 2770 2800 76 77 78 79 80 69 70 71 72 73 63 64 65 66 67 57 58 59 60 61 51 52 53 54 55 44 45 46 47 48 38 39 40 41 42 32 33 34 35 36 26 27 28 29 30 19 20 21 22 23 13 14 15 16 17 65 67 69 71 73 56 57 58 59 61 50 51 52 53 54 43 44 45 46 47 37 38 39 40 41 31 32 33 34 35 25 26 27 28 29 18 19 20 21 22 2800 2830 2860 2890 2920 2830 2860 2890 2920 2950 81 82 83 84 85 74 75 76 77 78 68 69 70 71 72 62 63 64 65 66 56 57 58 59 60 49 50 51 52 54 43 44 45 46 47 37 38 39 40 41 31 32 33 34 35 24 25 26 27 29 18 19 20 21 22 75 77 79 81 83 63 65 67 69 71 55 56 57 58 59 48 49 50 51 52 42 43 44 45 46 36 37 38 39 40 30 31 32 33 34 23 24 25 26 27 2950 2980 3010 3040 3070 2980 3010 3040 3070 3100 86 87 88 89 90 80 81 82 83 84 73 74 75 76 77 67 68 69 70 71 61 62 63 64 65 55 56 57 58 59 48 49 50 51 52 42 43 44 45 46 36 37 38 39 40 30 31 32 33 34 23 24 25 26 27 Effective Date: January 1, 2023 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 11 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS ag Single Semimonthly Payment 0 1 2 Number of Exemptions Claimed 5 6 7 8 g 3 4 8 9 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11 12 13 14 15 4 5 6 7 8 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 890 920 920 950 950 980 980 1010 1010 1040 16 17 18 19 20 9 10 11 12 13 2 3 4 5 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1040 1070 1100 1130 1160 1070 1100 1130 1160 1190 21 22 23 24 25 14 15 16 17 18 7 8 9 10 11 0 1 2 3 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1190 1220 1250 1280 1310 1220 1250 1280 1310 1340 26 27 28 29 30 19 20 21 22 23 12 13 14 15 16 5 6 7 8 9 0 0 1 2 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1340 1370 1400 1430 1460 1370 1400 1430 1460 1490 31 32 33 34 35 24 25 26 27 28 17 18 19 20 21 10 11 12 13 14 4 5 6 7 8 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1490 1520 1550 1580 1610 1520 1550 1580 1610 1640 36 37 38 39 40 29 30 31 32 33 22 23 24 25 26 15 16 17 18 19 9 10 11 12 13 2 3 4 5 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1640 1670 1700 1730 1760 1670 1700 1730 1760 1790 41 42 43 44 45 34 35 36 37 38 27 28 29 30 31 20 21 22 23 24 14 15 16 17 18 7 8 9 10 11 0 1 2 3 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160 190 220 250 160 190 220 250 280 0 1 2 3 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 280 310 340 370 400 310 340 370 400 430 5 6 7 8 9 0 0 0 1 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 430 460 490 520 550 460 490 520 550 580 10 11 12 13 14 3 4 5 6 7 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 580 610 640 670 700 610 640 670 700 730 15 16 17 18 19 8 9 10 11 12 2 3 4 5 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 730 760 790 820 850 760 790 820 850 880 20 21 22 23 24 13 14 15 16 17 7 8 9 10 11 0 1 2 3 4 0 0 0 0 0 0 0 0 0 0 880 910 940 970 1000 910 940 970 1000 1030 25 26 27 28 29 18 19 20 21 22 12 13 14 15 16 5 6 7 8 9 0 0 0 1 2 1030 1060 1090 1120 1150 1060 1090 1120 1150 1180 30 31 32 33 34 23 24 25 26 27 17 18 19 20 21 10 11 12 13 14 1180 1210 1240 1270 1300 1210 1240 1270 1300 1330 35 36 37 38 39 28 29 30 31 32 22 23 24 25 26 1330 1360 1390 1420 1450 1360 1390 1420 1450 1480 40 41 42 43 44 33 34 35 36 37 27 28 29 30 31 Payment 0 1 at least but less than 0 0 0 0 0 0 470 500 530 560 470 500 530 560 590 0 2 3 4 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 590 620 650 680 710 620 650 680 710 740 6 7 8 9 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 740 770 800 830 860 770 800 830 860 890 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 4 5 6 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 15 16 17 18 19 8 9 10 11 12 1 2 3 4 5 0 0 0 0 0 20 21 22 23 24 13 14 15 16 17 6 7 8 9 10 0 1 2 3 4 Effective Date: January 1, 2023 2 Number of Exemptions Claimed 7 but less than 10 Married Semimonthly Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 at least 9 2023 3 4 5 6 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 12 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS ag Single Semimonthly Payment 0 1 2 Number of Exemptions Claimed 3 4 5 6 7 8 at least but less than 1480 1510 1540 1570 1600 1510 1540 1570 1600 1630 45 46 47 48 49 38 39 40 41 42 32 33 34 35 36 25 26 27 28 29 Vermont Withholding is: 18 11 5 0 0 19 12 6 0 0 13 7 0 0 20 21 14 8 1 0 22 9 2 0 15 1630 1660 1690 1720 1750 1660 1690 1720 1750 1780 50 51 52 53 54 43 44 45 46 47 37 38 39 40 41 30 31 32 33 34 23 24 25 26 27 16 17 18 19 20 10 11 12 13 14 3 4 5 6 7 1780 1810 1840 1870 1900 1810 1840 1870 1900 1930 55 56 57 58 59 48 49 50 51 52 42 43 44 45 46 35 36 37 38 39 28 29 30 31 32 21 22 23 24 25 15 16 17 18 19 1930 1960 1990 2020 2050 1960 1990 2020 2050 2080 60 61 62 63 65 54 55 56 57 58 47 48 49 50 51 40 41 42 43 44 33 34 35 36 37 26 27 28 29 30 2080 2110 2140 2170 2200 2110 2140 2170 2200 2230 67 69 71 73 75 59 60 61 62 63 52 53 54 55 56 45 46 47 48 49 38 39 40 41 42 2230 2260 2290 2320 2350 2260 2290 2320 2350 2380 77 79 81 83 85 64 66 68 70 72 57 58 59 60 61 50 51 52 53 54 2380 2410 2440 2470 2500 2410 2440 2470 2500 2530 87 89 91 93 95 74 76 78 80 82 62 63 64 66 68 2530 2560 2590 2620 2650 2560 97 2590 99 2620 101 2650 103 2680 105 84 86 87 89 91 2680 2710 2740 2770 2800 2710 2740 2770 2800 2830 93 95 97 99 101 107 109 111 113 115 g 9 10 Payment at least but less than 0 2023 Married Semimonthly 1 2 Number of Exemptions Claimed 3 4 5 6 7 8 9 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1790 1820 1850 1880 1910 1820 1850 1880 1910 1940 46 47 48 49 50 39 40 41 42 43 32 33 34 35 36 Vermont Withholding is: 19 12 5 0 25 26 13 6 0 20 27 21 14 7 0 28 22 15 8 1 29 23 16 9 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1940 1970 2000 2030 2060 1970 2000 2030 2060 2090 51 52 53 54 55 44 45 46 47 48 37 38 39 40 41 30 31 32 33 34 24 25 26 27 28 17 18 19 20 21 10 11 12 13 14 3 4 5 6 7 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 8 9 10 11 12 1 2 3 4 5 0 0 0 0 0 0 0 0 0 0 2090 2120 2150 2180 2210 2120 2150 2180 2210 2240 56 57 58 59 60 49 50 51 52 53 42 43 44 45 46 35 37 38 39 40 29 30 31 32 33 22 23 24 25 26 15 16 17 18 19 8 9 10 11 12 2 3 4 5 6 0 0 0 0 0 0 0 0 0 0 20 21 22 23 24 13 14 15 16 17 6 7 8 9 10 0 0 1 2 3 0 0 0 0 0 2240 2270 2300 2330 2360 2270 2300 2330 2360 2390 61 62 63 64 65 54 55 56 57 58 47 48 49 50 51 41 42 43 44 45 34 35 36 37 38 27 28 29 30 31 20 21 22 23 24 13 14 15 16 17 7 8 9 10 11 0 1 2 3 4 0 0 0 0 0 31 32 33 34 35 25 26 27 28 29 18 19 20 21 22 11 12 13 14 15 4 5 6 7 8 0 0 0 1 2 2390 2420 2450 2480 2510 2420 2450 2480 2510 2540 66 67 68 69 70 59 60 61 62 63 52 53 54 55 56 46 47 48 49 50 39 40 41 42 43 32 33 34 35 36 25 26 27 28 29 18 19 20 21 22 12 13 14 15 16 5 6 7 8 9 0 0 0 1 2 43 44 45 46 47 36 37 38 39 40 30 31 32 33 34 23 24 25 26 27 16 17 18 19 20 9 10 11 12 13 3 4 5 6 7 2540 2570 2600 2630 2660 2570 2600 2630 2660 2690 71 72 73 74 75 64 65 66 67 68 57 58 59 60 61 51 52 53 54 55 44 45 46 47 48 37 38 39 40 41 30 31 32 33 34 23 25 26 27 28 17 18 19 20 21 10 11 12 13 14 3 4 5 6 7 55 56 57 58 59 48 49 50 51 52 41 43 44 45 46 35 36 37 38 39 28 29 30 31 32 21 22 23 24 25 14 15 16 17 18 8 9 10 11 12 2690 2720 2750 2780 2810 2720 2750 2780 2810 2840 76 77 78 79 80 69 70 71 72 73 62 63 64 65 66 56 57 58 59 60 49 50 51 52 53 42 43 44 45 46 35 36 37 38 39 29 30 31 32 33 22 23 24 25 26 15 16 17 18 19 8 9 10 11 12 70 72 74 76 78 60 61 62 63 65 53 54 55 56 57 47 48 49 50 51 40 41 42 43 44 33 34 35 36 37 26 27 28 29 30 19 20 21 22 23 13 14 15 16 17 2840 2870 2900 2930 2960 2870 2900 2930 2960 2990 81 82 83 84 85 74 75 76 77 78 67 68 69 70 71 61 62 63 64 65 54 55 56 57 58 47 48 49 50 51 40 41 42 43 44 34 35 36 37 38 27 28 29 30 31 20 21 22 23 24 13 14 15 16 17 80 82 84 86 88 67 69 71 73 75 58 59 60 61 62 52 53 54 55 56 45 46 47 48 49 38 39 40 41 42 31 32 33 34 35 24 25 26 27 28 18 19 20 21 22 2990 3020 3050 3080 3110 3020 3050 3080 3110 3140 86 87 88 89 90 79 80 81 82 83 72 73 74 75 76 66 67 68 69 70 59 60 61 62 63 52 53 54 55 56 45 46 47 48 49 39 40 41 42 43 32 33 34 35 36 25 26 27 28 29 18 19 20 21 22 Effective Date: January 1, 2023 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 13 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS ag Single Monthly Payment 0 1 at least but less than 0 320 380 440 500 320 380 440 500 560 0 2 4 6 8 0 0 0 0 0 560 620 680 740 800 620 680 740 800 860 10 12 14 16 18 860 920 980 1040 1100 920 980 1040 1100 1160 1160 1220 1280 1340 1400 2 Number of Exemptions Claimed 3 4 5 6 7 8 g 9 10 Payment 0 Married Monthly 1 7 8 9 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 4 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 21 23 25 27 29 8 10 12 14 16 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1840 1900 1960 2020 2080 31 33 35 37 39 18 20 22 24 26 4 6 8 10 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2080 2140 2200 2260 2320 2140 2200 2260 2320 2380 41 43 45 47 49 28 30 32 34 36 14 16 18 20 22 1 3 5 7 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2380 2440 2500 2560 2620 2440 2500 2560 2620 2680 51 53 55 57 59 38 40 42 44 46 24 26 28 30 32 11 13 15 17 19 0 0 1 3 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2680 2740 2800 2860 2920 2740 2800 2860 2920 2980 61 63 65 67 69 48 50 52 54 56 34 36 38 40 42 21 23 25 27 29 7 9 11 13 15 0 0 0 0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2980 3040 3100 3160 3220 3040 3100 3160 3220 3280 71 73 75 77 79 58 60 62 64 66 44 46 48 50 52 31 33 35 37 39 17 19 21 23 25 4 6 8 10 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3280 3340 3400 3460 3520 3340 3400 3460 3520 3580 81 83 85 87 90 68 70 72 74 76 54 56 58 60 62 41 43 45 47 49 27 29 31 33 35 14 16 18 20 22 0 2 4 6 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 but less than 0 0 0 0 0 0 940 1000 1060 1120 940 1000 1060 1120 1180 0 3 5 7 9 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1180 1240 1300 1360 1420 1240 1300 1360 1420 1480 11 13 15 17 19 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1480 1540 1600 1660 1720 1540 1600 1660 1720 1780 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1780 1840 1900 1960 2020 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 8 10 12 14 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30 32 34 36 38 16 18 20 22 24 3 5 7 9 11 0 0 0 0 0 0 0 0 0 0 40 42 44 46 48 26 28 30 32 34 13 15 17 19 21 0 1 3 5 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 20 22 24 26 28 7 9 11 13 15 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1220 1280 1340 1400 1460 30 32 34 36 38 17 19 21 23 25 3 5 7 9 11 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1460 1520 1580 1640 1700 1520 1580 1640 1700 1760 40 42 44 46 48 27 29 31 33 35 13 15 17 19 21 0 2 4 6 8 0 0 0 0 0 0 0 0 0 0 1760 1820 1880 1940 2000 1820 1880 1940 2000 2060 50 52 54 56 58 37 39 41 43 45 23 25 27 29 31 10 12 14 16 18 0 0 0 2 4 2060 2120 2180 2240 2300 2120 2180 2240 2300 2360 60 62 64 66 68 47 49 51 53 55 33 35 37 39 41 20 22 24 26 28 2360 2420 2480 2540 2600 2420 2480 2540 2600 2660 70 72 74 76 78 57 59 61 63 65 43 45 47 49 51 2660 2720 2780 2840 2900 2720 2780 2840 2900 2960 80 82 84 86 88 67 69 71 73 75 53 55 57 59 61 2 Number of Exemptions Claimed Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 at least Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Effective Date: January 1, 2023 2023 3 4 5 6 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 14 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS ag Single Monthly Payment 0 1 at least but less than 2960 3020 3080 3140 3200 3020 3080 3140 3200 3260 90 92 94 96 98 77 79 81 83 85 3260 3320 3380 3440 3500 3320 3380 3440 3500 3560 100 102 104 106 108 3560 3620 3680 3740 3800 3620 3680 3740 3800 3860 3860 3920 3980 4040 4100 2 Number of Exemptions Claimed 3 4 5 6 7 8 g 9 10 Payment 0 Married Monthly 1 7 8 9 10 64 66 68 70 72 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 88 90 92 94 96 74 76 79 81 83 61 63 65 67 69 47 49 51 53 55 34 36 38 40 42 20 22 24 26 28 7 9 11 13 15 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 112 114 116 118 120 98 100 102 104 106 85 87 89 91 93 71 73 75 77 79 57 59 61 63 65 44 46 48 50 52 30 32 34 36 38 17 19 21 23 25 3 5 7 9 11 0 0 0 0 0 0 0 0 0 0 4540 4600 4660 4720 4780 122 124 126 128 130 108 110 112 114 116 95 97 99 101 103 81 83 85 87 89 68 70 72 74 76 54 56 58 60 62 40 42 44 46 48 27 29 31 33 35 13 15 17 19 21 0 2 4 6 8 0 0 0 0 0 4780 4840 4900 4960 5020 4840 4900 4960 5020 5080 132 134 136 138 140 118 120 122 124 126 105 107 109 111 113 91 93 95 97 99 78 80 82 84 86 64 66 68 70 72 50 52 55 57 59 37 39 41 43 45 23 25 27 29 31 10 12 14 16 18 0 0 0 2 4 5 7 9 11 13 5080 5140 5200 5260 5320 5140 5200 5260 5320 5380 142 144 146 148 150 128 130 132 134 136 115 117 119 121 123 101 103 105 107 109 88 90 92 94 96 74 76 78 80 82 61 63 65 67 69 47 49 51 53 55 33 35 37 39 41 20 22 24 26 28 6 8 10 12 14 29 31 33 35 37 15 17 19 21 23 5380 5440 5500 5560 5620 5440 5500 5560 5620 5680 152 154 156 158 160 138 140 142 144 146 125 127 129 131 133 111 113 115 117 119 98 100 102 104 106 84 86 88 90 92 71 73 75 77 79 57 59 61 63 65 44 46 48 50 52 30 32 34 36 38 16 18 20 22 24 52 54 56 58 60 39 41 43 45 47 25 27 29 31 33 5680 5740 5800 5860 5920 5740 5800 5860 5920 5980 162 164 166 168 170 148 150 152 154 156 135 137 139 141 143 121 123 125 127 129 108 110 112 114 116 94 96 98 100 102 81 83 85 87 89 67 69 71 73 75 54 56 58 60 62 40 42 44 46 48 26 28 30 33 35 62 64 66 69 71 49 51 53 55 57 35 37 39 41 43 5980 6040 6100 6160 6220 6040 6100 6160 6220 6280 172 174 176 178 180 158 160 162 164 166 145 147 149 151 153 131 133 135 137 139 118 120 122 124 126 104 106 108 110 112 91 93 95 97 99 77 79 81 83 85 64 66 68 70 72 50 52 54 56 58 37 39 41 43 45 but less than 0 0 0 0 0 3580 3640 3700 3760 3820 3640 92 3700 94 3760 96 3820 98 3880 100 78 80 82 84 86 0 0 0 0 0 0 0 0 0 0 3880 3940 4000 4060 4120 3940 4000 4060 4120 4180 102 104 106 108 110 2 4 6 8 10 0 0 0 0 0 0 0 0 0 0 4180 4240 4300 4360 4420 4240 4300 4360 4420 4480 26 28 30 32 34 12 14 16 18 20 0 1 3 5 7 0 0 0 0 0 4480 4540 4600 4660 4720 49 51 53 55 57 36 38 40 42 44 22 24 26 28 30 9 11 13 15 17 0 0 0 1 3 73 75 77 79 81 59 61 63 65 67 46 48 50 52 54 32 34 36 38 40 19 21 23 25 27 97 99 101 103 105 83 85 87 89 91 69 71 73 75 77 56 58 60 62 64 42 44 46 48 50 120 122 124 126 130 107 109 111 113 115 93 95 97 99 101 80 82 84 86 88 66 68 70 72 74 134 137 141 145 149 117 119 121 123 125 103 105 107 109 111 90 92 94 96 98 76 78 80 82 84 63 65 67 69 71 0 0 0 0 0 0 0 0 0 0 87 89 91 93 95 73 75 77 79 81 60 62 64 66 68 46 48 50 52 54 33 35 37 39 41 19 21 23 25 27 6 8 10 12 14 0 0 0 0 0 110 113 115 117 119 97 99 101 103 105 83 85 87 89 91 70 72 74 76 78 56 58 60 62 64 43 45 47 49 51 29 31 33 35 37 16 18 20 22 24 3920 3980 4040 4100 4160 121 123 125 127 130 107 109 111 113 115 93 95 97 99 102 80 82 84 86 88 66 68 70 72 74 53 55 57 59 61 39 41 43 45 47 4160 4220 4280 4340 4400 4220 4280 4340 4400 4460 134 138 142 146 150 117 119 121 123 125 104 106 108 110 112 90 92 94 96 98 76 78 80 82 84 63 65 67 69 71 4460 4520 4580 4640 4700 4520 4580 4640 4700 4760 154 158 162 166 170 127 131 135 139 143 114 116 118 120 122 100 102 104 106 108 86 88 91 93 95 4760 4820 4880 4940 5000 4820 4880 4940 5000 5060 174 178 182 186 190 147 151 155 159 163 124 126 129 132 136 110 112 114 116 118 5060 5120 5180 5240 5300 5120 5180 5240 5300 5360 194 198 202 206 210 167 171 175 179 183 140 144 148 152 156 5360 5420 5480 5540 5600 5420 5480 5540 5600 5660 214 217 221 225 229 187 191 195 199 203 160 164 168 172 176 2 Number of Exemptions Claimed Vermont Withholding is: 51 37 24 10 0 53 39 26 12 0 55 41 28 14 1 57 43 30 16 3 59 45 32 18 5 at least Vermont Withholding is: 50 36 23 9 0 52 38 25 11 0 54 40 27 13 0 56 42 29 15 2 58 44 31 17 4 Effective Date: January 1, 2023 2023 3 4 5 6 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 15 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS Single Daily or Miscellaneous Payment (per day) ag g Married Daily or Miscellaneous Number of Exemptions Claimed 0 1 2 at least but less than 0 16 19 22 25 16 19 22 25 28 0.00 0.14 0.24 0.34 0.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 28 31 34 37 40 31 34 37 40 43 0.54 0.64 0.74 0.84 0.94 0.00 0.01 0.11 0.21 0.31 43 46 49 52 55 46 49 52 55 58 1.04 1.14 1.24 1.34 1.44 58 61 64 67 70 61 64 67 70 73 73 76 79 82 85 3 4 5 6 7 8 9 10 Payment (per day) Number of Exemptions Claimed 0 1 8 9 10 0.00 0.00 0.00 0.00 0.00 Vermont Withholding is: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.11 0.21 0.31 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.04 1.14 1.24 1.34 1.44 0.41 0.51 0.61 0.71 0.81 0.00 0.00 0.00 0.09 0.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 88 91 94 97 100 1.54 1.64 1.74 1.84 1.94 0.92 1.02 1.12 1.22 1.32 0.29 0.39 0.49 0.59 0.69 0.00 0.00 0.00 0.00 0.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 100 103 106 109 112 103 106 109 112 115 2.04 2.14 2.24 2.34 2.44 1.42 1.52 1.62 1.72 1.82 0.79 0.89 0.99 1.09 1.19 0.17 0.27 0.37 0.47 0.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 115 118 121 124 127 118 121 124 127 130 2.55 2.65 2.75 2.85 2.95 1.92 2.02 2.12 2.22 2.32 1.30 1.40 1.50 1.60 1.70 0.67 0.77 0.87 0.97 1.07 0.05 0.15 0.25 0.35 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 130 133 136 139 142 133 136 139 142 145 3.05 3.15 3.25 3.35 3.45 2.42 2.52 2.62 2.72 2.82 1.80 1.90 2.00 2.10 2.20 1.17 1.27 1.37 1.47 1.57 0.55 0.65 0.75 0.85 0.95 0.00 0.02 0.12 0.22 0.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 145 148 151 154 157 148 151 154 157 160 3.55 3.65 3.75 3.85 3.95 2.93 3.03 3.13 3.23 3.33 2.30 2.40 2.50 2.60 2.70 1.68 1.78 1.88 1.98 2.08 1.05 1.15 1.25 1.35 1.45 0.43 0.53 0.63 0.73 0.83 0.00 0.00 0.00 0.10 0.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 160 163 166 169 172 163 166 169 172 175 4.05 4.15 4.25 4.35 4.45 3.43 3.53 3.63 3.73 3.83 2.80 2.90 3.00 3.10 3.20 2.18 2.28 2.38 2.48 2.58 1.55 1.65 1.75 1.85 1.95 0.93 1.03 1.13 1.23 1.33 0.30 0.40 0.50 0.60 0.71 0.00 0.00 0.00 0.00 0.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 at least but less than 0.00 0.00 0.00 0.00 0.00 0 43 46 49 52 43 46 49 52 55 0.00 0.13 0.23 0.33 0.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 55 58 61 64 67 58 61 64 67 70 0.54 0.64 0.74 0.84 0.94 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 70 73 76 79 82 73 76 79 82 85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 85 88 91 94 97 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.55 0.65 0.75 0.85 0.95 0.00 0.03 0.13 0.23 0.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.68 1.78 1.88 1.98 2.08 1.05 1.15 1.25 1.35 1.45 0.43 0.53 0.63 0.73 0.83 0.00 0.00 0.00 0.10 0.20 0.00 0.00 0.00 0.00 0.00 2.18 2.28 2.38 2.48 2.58 1.56 1.66 1.76 1.86 1.96 0.93 1.03 1.13 1.23 1.33 0.31 0.41 0.51 0.61 0.71 0.00 0.00 0.00 0.00 0.08 0.00 0.00 0.00 0.00 0.00 Vermont Withholding is: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.41 0.52 0.62 0.72 0.82 0.00 0.00 0.00 0.09 0.19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.54 1.64 1.74 1.84 1.94 0.92 1.02 1.12 1.22 1.32 0.29 0.39 0.49 0.59 0.69 0.00 0.00 0.00 0.00 0.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 76 79 82 85 88 2.04 2.15 2.25 2.35 2.45 1.42 1.52 1.62 1.72 1.82 0.79 0.90 1.00 1.10 1.20 0.17 0.27 0.37 0.47 0.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 88 91 94 97 100 91 94 97 100 103 2.55 2.65 2.75 2.85 2.95 1.92 2.02 2.12 2.22 2.32 1.30 1.40 1.50 1.60 1.70 0.67 0.77 0.87 0.97 1.07 0.05 0.15 0.25 0.35 0.45 103 106 109 112 115 106 109 112 115 118 3.05 3.15 3.25 3.35 3.45 2.42 2.53 2.63 2.73 2.83 1.80 1.90 2.00 2.10 2.20 1.18 1.28 1.38 1.48 1.58 118 121 124 127 130 121 124 127 130 133 3.55 3.65 3.75 3.85 3.95 2.93 3.03 3.13 3.23 3.33 2.30 2.40 2.50 2.60 2.70 133 136 139 142 145 136 139 142 145 148 4.05 4.16 4.26 4.36 4.46 3.43 3.53 3.63 3.73 3.83 2.80 2.91 3.01 3.11 3.21 Effective Date: January 1, 2023 2023 2 3 4 5 6 7 Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 16 2023 VERMONT WAGE BRACKET WITHHOLDING CHARTS Single Daily or Miscellaneous Payment (per day) ag g Married Daily or Miscellaneous Number of Exemptions Claimed 0 1 2 3 4 5 6 7 8 2023 9 at least but less than 148 151 154 157 160 151 154 157 160 163 4.56 4.66 4.76 4.86 4.96 3.93 4.03 4.13 4.23 4.33 3.31 3.41 3.51 3.61 3.71 2.68 2.78 2.88 2.98 3.08 2.06 2.16 2.26 2.36 2.46 1.43 1.53 1.63 1.73 1.83 0.81 0.91 1.01 1.11 1.21 0.18 0.28 0.38 0.48 0.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 163 166 169 172 175 166 169 172 175 178 5.06 5.16 5.26 5.36 5.46 4.43 4.54 4.64 4.74 4.84 3.81 3.91 4.01 4.11 4.21 3.19 3.29 3.39 3.49 3.59 2.56 2.66 2.76 2.86 2.96 1.94 2.04 2.14 2.24 2.34 1.31 1.41 1.51 1.61 1.71 0.69 0.79 0.89 0.99 1.09 0.06 0.16 0.26 0.36 0.46 178 181 184 187 190 181 184 187 190 193 5.56 5.66 5.76 5.88 6.08 4.94 5.04 5.14 5.24 5.34 4.31 4.41 4.51 4.61 4.71 3.69 3.79 3.89 3.99 4.09 3.06 3.16 3.26 3.36 3.46 2.44 2.54 2.64 2.74 2.84 1.81 1.91 2.01 2.11 2.21 1.19 1.29 1.39 1.49 1.59 193 196 199 202 205 196 199 202 205 208 6.27 6.47 6.67 6.87 7.07 5.44 5.54 5.64 5.74 5.84 4.81 4.92 5.02 5.12 5.22 4.19 4.29 4.39 4.49 4.59 3.57 3.67 3.77 3.87 3.97 2.94 3.04 3.14 3.24 3.34 2.32 2.42 2.52 2.62 2.72 208 211 214 217 220 211 214 217 220 223 7.26 7.46 7.66 7.86 8.06 6.03 6.23 6.43 6.63 6.82 5.32 5.42 5.52 5.62 5.72 4.69 4.79 4.89 4.99 5.09 4.07 4.17 4.27 4.37 4.47 3.44 3.54 3.64 3.74 3.84 223 226 229 232 235 226 229 232 235 238 8.25 8.45 8.65 8.85 9.05 7.02 7.22 7.42 7.62 7.81 5.82 5.99 6.19 6.39 6.58 5.20 5.30 5.40 5.50 5.60 4.57 4.67 4.77 4.87 4.97 238 241 244 247 250 241 244 247 250 253 9.24 8.01 9.44 8.21 9.64 8.41 9.84 8.61 10.04 8.80 6.78 6.98 7.18 7.38 7.57 5.70 5.80 5.95 6.14 6.34 253 256 259 262 265 256 259 262 265 268 10.23 10.43 10.63 10.83 11.03 9.00 9.20 9.40 9.60 9.79 7.77 7.97 8.17 8.37 8.56 268 271 274 277 280 271 274 277 280 283 11.22 11.42 11.62 11.82 12.02 9.99 10.19 10.39 10.59 10.78 8.76 8.96 9.16 9.36 9.55 10 Payment (per day) Number of Exemptions Claimed 0 1 2 3 4 5 6 7 9 10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.68 0.78 0.88 0.98 1.09 0.06 0.16 0.26 0.36 0.46 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.81 1.91 2.01 2.11 2.21 1.19 1.29 1.39 1.49 1.59 0.56 0.66 0.76 0.86 0.96 0.00 0.04 0.14 0.24 0.34 0.00 0.00 0.00 0.00 0.00 2.94 3.04 3.14 3.24 3.34 2.31 2.41 2.51 2.61 2.72 1.69 1.79 1.89 1.99 2.09 1.06 1.16 1.26 1.36 1.47 0.44 0.54 0.64 0.74 0.84 0.00 0.00 0.01 0.11 0.22 4.07 4.17 4.27 4.37 4.47 3.44 3.54 3.64 3.74 3.84 2.82 2.92 3.02 3.12 3.22 2.19 2.29 2.39 2.49 2.59 1.57 1.67 1.77 1.87 1.97 0.94 1.04 1.14 1.24 1.34 0.32 0.42 0.52 0.62 0.72 5.19 5.29 5.39 5.49 5.59 4.57 4.67 4.77 4.87 4.97 3.94 4.04 4.14 4.24 4.35 3.32 3.42 3.52 3.62 3.72 2.69 2.79 2.89 2.99 3.10 2.07 2.17 2.27 2.37 2.47 1.44 1.54 1.64 1.74 1.85 0.82 0.92 1.02 1.12 1.22 6.32 6.42 6.52 6.62 6.72 5.70 5.80 5.90 6.00 6.10 5.07 5.17 5.27 5.37 5.47 4.45 4.55 4.65 4.75 4.85 3.82 3.92 4.02 4.12 4.22 3.20 3.30 3.40 3.50 3.60 2.57 2.67 2.77 2.87 2.97 1.95 2.05 2.15 2.25 2.35 1.32 1.42 1.52 1.62 1.72 7.45 7.55 7.65 7.75 7.85 6.82 6.92 7.02 7.12 7.22 6.20 6.30 6.40 6.50 6.60 5.57 5.67 5.77 5.87 5.97 4.95 5.05 5.15 5.25 5.35 4.32 4.42 4.52 4.62 4.73 3.70 3.80 3.90 4.00 4.10 3.07 3.17 3.27 3.37 3.48 2.45 2.55 2.65 2.75 2.85 1.82 1.92 2.02 2.12 2.23 7.95 8.05 8.15 8.25 8.35 7.33 7.43 7.53 7.63 7.73 6.70 6.80 6.90 7.00 7.10 6.08 6.18 6.28 6.38 6.48 5.45 5.55 5.65 5.75 5.85 4.83 4.93 5.03 5.13 5.23 4.20 4.30 4.40 4.50 4.60 3.58 3.68 3.78 3.88 3.98 2.95 3.05 3.15 3.25 3.35 2.33 2.43 2.53 2.63 2.73 at least but less than 0.00 0.00 0.00 0.00 0.00 175 178 181 184 187 178 181 184 187 190 4.56 4.66 4.76 4.86 4.96 3.93 4.03 4.13 4.23 4.33 3.31 3.41 3.51 3.61 3.71 2.68 2.78 2.88 2.98 3.08 2.06 2.16 2.26 2.36 2.46 1.43 1.53 1.63 1.73 1.83 0.81 0.91 1.01 1.11 1.21 0.18 0.28 0.38 0.48 0.58 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 190 193 196 199 202 193 196 199 202 205 5.06 5.16 5.26 5.36 5.46 4.43 4.53 4.63 4.73 4.83 3.81 3.91 4.01 4.11 4.21 3.18 3.28 3.38 3.48 3.58 2.56 2.66 2.76 2.86 2.96 1.93 2.03 2.13 2.23 2.34 1.31 1.41 1.51 1.61 1.71 0.56 0.66 0.76 0.86 0.97 0.00 0.04 0.14 0.24 0.34 0.00 0.00 0.00 0.00 0.00 205 208 211 214 217 208 211 214 217 220 5.56 5.66 5.76 5.86 5.96 4.94 5.04 5.14 5.24 5.34 4.31 4.41 4.51 4.61 4.71 3.69 3.79 3.89 3.99 4.09 3.06 3.16 3.26 3.36 3.46 2.44 2.54 2.64 2.74 2.84 1.69 1.79 1.89 1.99 2.09 1.07 1.17 1.27 1.37 1.47 0.44 0.54 0.64 0.74 0.84 0.00 0.00 0.02 0.12 0.22 220 223 226 229 232 223 226 229 232 235 6.06 6.16 6.26 6.36 6.46 5.44 5.54 5.64 5.74 5.84 4.81 4.91 5.01 5.11 5.21 4.19 4.29 4.39 4.49 4.59 3.56 3.66 3.76 3.86 3.96 2.82 2.92 3.02 3.12 3.22 2.19 2.29 2.39 2.49 2.59 1.57 1.67 1.77 1.87 1.97 0.94 1.04 1.14 1.24 1.35 0.32 0.42 0.52 0.62 0.72 235 238 241 244 247 238 241 244 247 250 6.57 6.67 6.77 6.87 6.97 5.94 6.04 6.14 6.24 6.34 5.32 5.42 5.52 5.62 5.72 4.69 4.79 4.89 4.99 5.09 3.95 4.05 4.15 4.25 4.35 3.32 3.42 3.52 3.62 3.72 2.70 2.80 2.90 3.00 3.10 2.07 2.17 2.27 2.37 2.47 1.45 1.55 1.65 1.75 1.85 0.82 0.92 1.02 1.12 1.22 250 253 256 259 262 253 256 259 262 265 7.07 7.17 7.27 7.37 7.47 6.44 6.54 6.64 6.74 6.84 5.82 5.92 6.02 6.12 6.22 5.07 5.17 5.27 5.37 5.47 4.45 4.55 4.65 4.75 4.85 3.82 3.92 4.02 4.12 4.22 3.20 3.30 3.40 3.50 3.60 2.57 2.67 2.77 2.87 2.98 1.95 2.05 2.15 2.25 2.35 1.32 1.42 1.52 1.62 1.73 265 268 271 274 277 268 271 274 277 280 7.57 7.67 7.77 7.87 7.97 6.95 7.05 7.15 7.25 7.35 6.54 6.74 6.94 7.13 7.33 5.58 5.68 5.78 5.90 6.10 4.95 5.05 5.15 5.25 5.35 4.33 4.43 4.53 4.63 4.73 3.70 3.80 3.90 4.00 4.10 3.08 3.18 3.28 3.38 3.48 2.45 2.55 2.65 2.75 2.85 1.83 1.93 2.03 2.13 2.23 280 283 286 289 292 283 286 289 292 295 8.07 8.17 8.27 8.37 8.47 7.53 7.73 7.93 8.12 8.32 6.30 6.50 6.69 6.89 7.09 5.45 5.55 5.65 5.75 5.86 4.83 4.93 5.03 5.13 5.23 4.20 4.30 4.40 4.50 4.60 3.58 3.68 3.78 3.88 3.98 2.95 3.05 3.15 3.25 3.36 2.33 2.43 2.53 2.63 2.73 295 298 301 304 307 298 301 304 307 310 8.58 8.68 8.78 8.88 8.98 Vermont Withholding is: Effective Date: January 1, 2023 8 Vermont Withholding is: Civil union partners use Married Chart 2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210 TAX.VERMONT.GOV | 17
2023 Income Tax Withholding Instructions, Tables, and Charts
More about the Vermont Form GB-1210 Individual Income Tax TY 2023
Form GB-1210 is used to educate the taxpayer about Vermont’s Withholding Tax
We last updated the Income Tax Withholding Instructions, Tables, and Charts in January 2024, so this is the latest version of Form GB-1210, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form GB-1210 directly from TaxFormFinder. You can print other Vermont tax forms here.
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TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form IN-111 | Vermont Personal Income Tax Return |
| Form IN-114 | Individual Income Estimated Tax Payment Voucher |
| Form IN-116 | Income Tax Payment Voucher |
| Form HS-122 (Instructions) | Vermont Homestead Declaration AND Property Tax Credit Claim (Instructions) |
| Income Tax Instructions | Form IN-111 Income Tax Instructional Booklet |
View all 52 Vermont Income Tax Forms
Form Sources:
Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Form GB-1210 from the Department of Taxes in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Vermont Form GB-1210
We have a total of two past-year versions of Form GB-1210 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form GB-1210
2023 Income Tax Withholding Instructions, Tables, and Charts
TaxFormFinder Disclaimer:
While we do our best to keep our list of Vermont Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.