Finance · Vermont · Tax year 2026
Vermont Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Vermont sole proprietor with no other income owes about $26,076: $14,130 of self-employment tax, $8,235 of federal income tax, and $3,711 of Vermont income tax. That is 26.1% of profit, or $6,519 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $969 more in Massachusetts and $3,711 less in New Hampshire.
- State income tax
- 3.35% to 8.75%
- Vermont tax on $100,000
- $3,711
- National rank
- #23 highest of 51
- Set aside on $100,000
- 26.1%
- State estimated payments
- Form IN-114
- LLC filing fee
- $155
- State sales tax
- 6% + local
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Vermont self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Vermont tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $842 | $8,269 | 20.7% | $2,067 |
| $60,000 | $8,478 | $3,559 | $1,485 | $13,522 | 22.5% | $3,381 |
| $80,000 | $11,304 | $5,344 | $2,464 | $19,112 | 23.9% | $4,778 |
| $100,000 | $14,130 | $8,235 | $3,711 | $26,076 | 26.1% | $6,519 |
| $150,000 | $21,194 | $16,413 | $6,862 | $44,470 | 29.6% | $11,117 |
| $250,000 | $29,851 | $36,509 | $14,245 | $80,605 | 32.2% | $20,151 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Vermont tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $398 | $6,448 | 16.1% | $1,612 |
| $60,000 | $8,478 | $1,885 | $1,041 | $11,404 | 19.0% | $2,851 |
| $80,000 | $11,304 | $3,550 | $1,684 | $16,538 | 20.7% | $4,135 |
| $100,000 | $14,130 | $5,335 | $2,327 | $21,791 | 21.8% | $5,448 |
| $150,000 | $21,194 | $9,795 | $4,851 | $35,841 | 23.9% | $8,960 |
| $250,000 | $29,573 | $25,154 | $11,316 | $66,044 | 26.4% | $16,511 |
How Vermont taxes self-employment income
Vermont starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $7,850 single, $15,700 joint, $11,750 head of household
- Personal exemption: $5,400 single, $10,800 joint, $5,400 head of household
- Top rate: 8.75%; your bracket on $100,000 of profit is 6.6%.
2026 Vermont income tax brackets (single)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $50,750 | 3.35% |
| $50,750 | $122,850 | 6.6% |
| $122,850 | $256,300 | 7.6% |
| $256,300 | and up | 8.75% |
2026 Vermont brackets (married filing jointly)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $84,700 | 3.35% |
| $84,700 | $204,750 | 6.6% |
| $204,750 | $312,050 | 7.6% |
| $312,050 | and up | 8.75% |
Vermont vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $969 more in Massachusetts and $3,711 less in New Hampshire.
| State | State income tax | Total tax | Set aside | vs Vermont |
|---|---|---|---|---|
| Vermont | $3,711 | $26,076 | 26.1% | — |
| Massachusetts | $4,680 | $27,045 | 27.0% | +$969 |
| New Hampshire | $0 | $22,365 | 22.4% | −$3,711 |
| New York | $4,443 | $26,807 | 26.8% | +$732 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Vermont.
| Profit | Massachusetts | New Hampshire | New York |
|---|---|---|---|
| $40,000 | +$838 | −$842 | +$568 |
| $60,000 | +$1,195 | −$1,485 | +$929 |
| $80,000 | +$1,216 | −$2,464 | +$953 |
| $100,000 | +$969 | −$3,711 | +$732 |
| $150,000 | +$318 | −$6,862 | +$682 |
| $250,000 | −$2,065 | −$14,245 | +$82 |
What's different about Vermont for the self-employed
- Includes Vermont's minimum tax (3% of AGI above $150,000) and the 0.11% Child Care Contribution on self-employment income.
- Vermont's 2026 head of household figures are estimates until the state publishes its 2026 forms.
- Towns that have voted a Local Option Tax add 1% to sales tax (7% total) and to meals and rooms tax (10%). Sellers with sales subject to Local Option Tax must file electronically.
- A single-member LLC that is disregarded federally and reports on Schedule C does not file the business entity return (BI-471), so it is not hit by the $250 minimum business entity tax that applies to most other entities.
Vermont estimated payments and deadlines
Vermont collects its own estimated income tax with Form IN-114, separately from the IRS. Self-employed people should pay quarterly; penalties and interest apply if withholding plus timely estimates are less than the lesser of 100% of last year's or 90% of this year's tax and you owe more than $500 when you file.
| Installment | Vermont due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 15, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Vermont income tax return is due April 15, 2027.
File and pay through the Vermont Department of Taxes.
LLC fees and sales tax in Vermont
- Forming an LLC: $155 state filing fee.
- Annual Report: $45, every year, due by March 31 for a calendar-year LLC.
- Sales tax: 6% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Vermont self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Vermont?
For a single filer with no other income, about 22.5% of profit at $60,000, 26.1% at $100,000, and 29.6% at $150,000 for 2026, covering self-employment tax, federal income tax, and Vermont income tax. Enter your own numbers in the calculator for a personal figure.
Does Vermont tax self-employment income?
Yes. Vermont taxes self-employment profit as ordinary income at 3.35% to 8.75%. Vermont starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Vermont estimated tax payments due for 2026?
April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form IN-114. Self-employed people should pay quarterly; penalties and interest apply if withholding plus timely estimates are less than the lesser of 100% of last year's or 90% of this year's tax and you owe more than $500 when you file.
How much does an LLC cost in Vermont?
The state filing fee to form an LLC is $155. Annual Report: $45, every year, due by March 31 for a calendar-year LLC. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Vermont's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- tax.vermont.gov/sites/tax/files/documents/GB-1210-2026.pdf
- tax.vermont.gov/sites/tax/files/documents/GB-1210-2025.pdf
- taxsim.nber.org/historical_state_tax_forms/VT/2025/TaxRateSched-2025.pdf
- tax.vermont.gov/sites/tax/files/documents/IN-114-2026.pdf
- legislature.vermont.gov/statutes/section/32/151/05861
- sos.vermont.gov/business-services/fees-statutes
- legislature.vermont.gov/statutes/section/11/025/04033
- tax.vermont.gov/business/sales-and-use-tax
- tax.vermont.gov/business/local-option-tax
- tax.vermont.gov/sites/tax/files/documents/BI-471-Instr-2025.pdf