Vermont Business Tax Deadlines (2026)
Next: May 15 — Form 990 due for nonprofits
Next Deadline: May 15 — Form 990 due for nonprofits
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1-Q4) | All | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
Vermont State Tax Deadlines (2026)
| Tax Type | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Individual Income Tax (IN-111) | Individuals, sole proprietors | April 15 | October 15 |
| Estimated Income Tax (Q1-Q4) | Individuals owing $500+ | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
| Corporate Income Tax (CO-411) | C-Corporations | March 15 (calendar year) | September 15 |
| S-Corp Return (BI-471) | S-Corporations | March 15 | September 15 |
| Partnership Return (BI-476) | Partnerships | March 15 | September 15 |
| Sales & Use Tax | Businesses with taxable sales | Monthly (25th) or quarterly | — |
| Meals & Rooms Tax | Hotels, restaurants | Monthly (25th) or quarterly | — |
| Payroll — Employer Withholding | Employers | Quarterly or semiweekly | — |
| Annual Report | Corporations and LLCs | Annually (varies by entity type) | — |
Quarterly Estimated Tax Deadlines in Vermont
Vermont follows the federal estimated tax schedule:
| Quarter | Due Date |
|---|---|
| Q1 | April 15 |
| Q2 | June 15 |
| Q3 | September 15 |
| Q4 | January 15, 2027 |
Estimated payments are required if you expect to owe $500 or more in Vermont income tax after withholding and credits. Corporate estimated payments are required if the entity expects to owe $500 or more.
Vermont-Specific Tax Requirements
Vermont imposes a graduated individual income tax tied to federal taxable income, with rates ranging from 3.35% to 8.75%. The top rate of 8.75% applies to income over $229,550 (single) or $279,450 (married filing jointly). This is among the higher top rates in the nation. Business income from sole proprietorships and pass-through entities is taxed at individual rates on the Vermont IN-111 return.
The Corporate Income Tax uses graduated rates: 6.0% on the first $10,000, 7.0% on $10,001–$25,000, 8.5% on $25,001–$250,000, and 8.5% on income over $250,000. The minimum tax is $250 for all corporations. Note that the corporate return deadline in Vermont is March 15 — matching the federal S-corp/partnership deadline but one month earlier than the federal C-corp deadline.
Vermont's Sales and Use Tax rate is 6%, with an additional 1% local option tax in some municipalities (combined up to 7%). The state also imposes a separate Meals and Rooms Tax at 9% on restaurant meals, hotel rooms, and alcoholic beverages (one of the higher hospitality tax rates in New England). Monthly returns for both sales tax and meals & rooms tax are due by the 25th. Employers must withhold Vermont income tax — the state's withholding tables are based on federal taxable wages. Vermont has no franchise tax, gross receipts tax, or business privilege tax.
What Happens If You Miss a Vermont Tax Deadline?
Vermont's late filing penalty is 5% per month of the unpaid tax, up to a maximum of 25%. If no tax is due, a $50 per month penalty applies for late filing, up to $500. A late payment penalty of 5% of the unpaid tax is assessed as a one-time charge, plus 1% per month for continued nonpayment, up to a total of 25%.
Interest on unpaid taxes is calculated at the federal short-term rate plus 2%, adjusted quarterly — approximately 7%–8% per year for 2026. The interest begins accruing from the original due date.
Vermont grants a 6-month automatic extension for individual income tax (file IN-151) and corporate tax (file CO-414), but you must pay at least 90% of the tax due by the original deadline to avoid penalties. Vermont automatically recognizes a valid federal extension for individual returns. Sales tax and meals & rooms tax returns cannot be extended.
Vermont Department of Taxes
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