Vermont Payroll · Graduated 3.35%–8.75% · Form W-4VT · Child Care Contribution · IRS Publication 15-T
Vermont Paycheck Calculator 2026
Estimate your Vermont take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, the graduated Vermont income tax using the Vermont Department of Taxes 2026 percentage method tables, and the Child Care Contribution employee share if your employer deducts it. It subtracts the value of each Form W-4VT allowance before applying the 3.35 percent to 8.75 percent single or married table for your pay period. Uses 2026 IRS Publication 15-T and the 2026 Vermont withholding tables (GB-1210).
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Vermont Tax (Form W-4VT)
Sets the Vermont table. GB-1210 publishes only a single and a married table; civil union partners use the married table.
Yourself, a non-working spouse, each dependent, and head of household each count one. Each is worth $5,400 a year.
Form W-4VT Line 6 additional amount
Employers may deduct up to 0.11% of wages, one-quarter of the 0.44% contribution.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Vermont payroll picture, including how Form W-4VT allowances work, the Child Care Contribution, how nonresidents and cross-border commuters are withheld, the 30 percent rule for extra and supplemental withholding, and the employer unemployment obligations? Read the Vermont Payroll Taxes guide.
Vermont Payroll Taxes Guide →Short Answer
This Vermont paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), the graduated Vermont income tax, and the Child Care Contribution employee share if your employer deducts it. Vermont withholds income tax with the 2026 GB-1210 percentage method tables: subtract the per-period value of your Form W-4VT allowances ($207.69 each biweekly), then apply the 3.35 percent to 8.75 percent single or married table. For a single Vermont worker earning $65,000 per year paid biweekly with one allowance, gross pay is $2,500 per period, and net take-home is about $2,012 after about $216 of federal withholding, FICA, about $78 of Vermont income tax, and $2.75 of Child Care Contribution. Vermont has no local wage tax.
Key Takeaways
- Vermont withholds a graduated income tax on every paycheck. This calculator applies the Vermont Department of Taxes 2026 percentage method tables (GB-1210): subtract the per-period value of your Form W-4VT allowances ($103.85 weekly, $207.69 biweekly, $225.00 semi-monthly, $450.00 monthly), then apply the 3.35 percent, 6.6 percent, 7.6 percent, and 8.75 percent single or married table for your pay frequency.
- Form W-4VT, not the federal W-4, sets your Vermont status and allowances. You count one allowance for yourself, one for a non-working spouse if you file jointly, one per dependent, and one for head of household. Each allowance is worth $5,400 a year.
- Vermont's Child Care Contribution is a 0.44 percent payroll tax that took effect July 1, 2024. Employers may deduct up to one-quarter of it, 0.11 percent of wages, from your pay. It has no wage cap and is reported in Box 14 of your W-2.
- Married workers whose spouse also earns wages can under-withhold on the married table. Choosing "Married, but withhold at higher single rate" on Form W-4VT moves you to the single table; on a $95,000 salary that adds about $47 of Vermont withholding per biweekly check.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2026 wage base of $184,500; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000.
- Vermont has no municipal or county wage income tax and no employee unemployment tax. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2026 Vermont Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $184,500 (2026) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Vermont Income Tax | 3.35%–8.75% | GB-1210 withholding tables | Graduated. Withheld from the single or married table for the pay period after W-4VT allowances. |
| VT withholding allowance | – | $5,400 a year (2026) | From Form W-4VT Line 5. $207.69 per biweekly paycheck. |
| Child Care Contribution (employee) | Up to 0.11% | No cap | Employer pays 0.44% in total and may deduct up to one-quarter from wages. |
| Employee unemployment (UI) | None | – | Unemployment is employer-funded; the 2026 taxable wage base is $15,400. |
| Local wage income tax | None | – | No city or county wage tax anywhere in Vermont. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $184,500 wage base for 2026. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2026:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Vermont Income Tax Withholding
Vermont withholds income tax using the percentage method tables in the Vermont Department of Taxes publication GB-1210, 2026 Income Tax Withholding Instructions, Tables, and Charts, effective January 1, 2026. Unlike states that annualize wages, Vermont publishes a separate table for each pay frequency, so the calculator works on the per-period wage directly. The steps are:
- Find the table for your pay frequency and note the value of one withholding allowance printed under it: $103.85 weekly, $207.69 biweekly, $225.00 semi-monthly, or $450.00 monthly ($5,400 a year).
- Multiply that value by the number of allowances on Form W-4VT Line 5 and subtract it from the gross pay for the period.
- Apply the single or married table to the result. Single (including head of household) and "married, but withhold at higher single rate" use the single table; married or civil union filing jointly uses the married table.
- Add any Form W-4VT Line 6 additional amount.
| Biweekly wages after allowances (single) | Vermont withholding |
|---|---|
| $0 to $151 | $0 |
| $151 to $2,103 | 3.35% of the excess over $151 |
| $2,103 to $4,876 | $65.39 + 6.60% of the excess over $2,103 |
| $4,876 to $10,009 | $248.41 + 7.60% of the excess over $4,876 |
| Over $10,009 | $638.52 + 8.75% of the excess over $10,009 |
| Biweekly wages after allowances (married) | Vermont withholding |
|---|---|
| $0 to $453 | $0 |
| $453 to $3,711 | 3.35% of the excess over $453 |
| $3,711 to $8,328 | $109.14 + 6.60% of the excess over $3,711 |
| $8,328 to $12,455 | $413.87 + 7.60% of the excess over $8,328 |
| Over $12,455 | $727.52 + 8.75% of the excess over $12,455 |
These are the 2026 biweekly rows; the calculator carries the weekly, semi-monthly, and monthly tables from the same booklet. It reproduces the booklet's own worked example to the cent: an employee paid $1,800 weekly, married, with two allowances has $1,800 − (2 × $103.85) = $1,592.30 of wages, and 3.35% of ($1,592.30 − $226) = $45.77 of Vermont withholding. Your final Vermont income tax is settled on Form IN-111, where the statutory brackets, the Vermont standard deduction and personal exemptions, and credits apply.
Vermont Child Care Contribution
Act 76 of 2023 created the Child Care Contribution, a 0.44 percent payroll tax on wages subject to Vermont income tax withholding, paid by employers since July 1, 2024. An employer may choose to deduct up to one-quarter of it from employee wages, which is at most 0.11 percent, and may deduct a smaller amount or nothing. The calculator deducts the 0.11 percent maximum by default; switch it off if your employer pays the whole contribution. There is no wage cap, so the deduction continues on every dollar of Vermont wages.
What Vermont Does Not Deduct
Vermont has no employee unemployment tax; unemployment insurance is funded entirely by employers through the Vermont Department of Labor. There is no local wage tax anywhere in Vermont, so the Vermont lines on a pay stub are the state income tax and, if your employer deducts it, the Child Care Contribution.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Avery earns $65,000 per year at a firm in Burlington. Avery is paid biweekly, files single on the W-4, uses single status on Form W-4VT with one allowance, and the employer deducts the 0.11 percent Child Care Contribution share. Biweekly gross is $65,000 ÷ 26 = $2,500.00.
Vermont income tax detail: one allowance is worth $207.69 biweekly, so the wage on the table is $2,500.00 − $207.69 = $2,292.31. On the single biweekly table that is $65.39 + 6.60% of ($2,292.31 − $2,103) = $77.88. The Child Care Contribution is 0.11% × $2,500 = $2.75. Avery's Vermont income tax withholding is about 3.1% of gross. With no W-4VT allowances, the Vermont line would be $91.59.
Scenario 2: Married, and the Single-Rate Election
Jordan earns $95,000 as a project manager in Montpelier. Jordan is paid biweekly, is married filing jointly on the W-4, uses married status on Form W-4VT with two allowances, and the employer deducts the Child Care Contribution share. Biweekly gross is $95,000 ÷ 26 = $3,653.85.
Jordan's Vermont tax: two allowances remove $415.38, leaving $3,238.47 on the married biweekly table, which is 3.35% of ($3,238.47 − $453) = $93.31. The married table keeps most of that wage in the 3.35 percent band. If Jordan's spouse also works, both paychecks are withheld as if each were the household's only income, and the couple can owe at filing. Checking "Married, but withhold at higher single rate" on Form W-4VT moves Jordan to the single table: $65.39 + 6.60% of ($3,238.47 − $2,103) = $140.33, about $47 more per check and roughly $1,220 more a year.
Practitioner Insight
The Vermont question we hear most is about Form W-4VT itself. Since the federal W-4 dropped allowances in 2020, a new hire who fills out only the federal form leaves the employer guessing, and the Vermont Department of Taxes warns that using federal W-4 information can under-withhold. We ask every Vermont client to file a W-4VT and to count allowances the way the form does: yourself, a non-working spouse, dependents, and head of household. Getting that count right moves the Vermont line by about $14 per biweekly check per allowance at the 6.6 percent rate.
The second pattern is two-earner couples on the married table. Vermont's married biweekly table does not reach 6.6 percent until $3,711 after allowances, so each spouse's paycheck looks lightly taxed in isolation. When both spouses earn similar salaries, the joint return lands in higher brackets than either paycheck assumed, and the balance due arrives in April. The single-rate election on the W-4VT, or an amount on Line 6, is the fix we model with clients.
The third is the small new line on the stub. The Child Care Contribution started July 1, 2024, and employers decided individually whether to pass up to 0.11 percent to workers. Two people at different Vermont employers on the same salary can see different net pay for that reason alone. It is a few dollars a check, but it has no wage cap, so it keeps running for high earners after Social Security stops.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and Vermont income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate. FICA still rides on gross wages for 401(k) deferrals.
- Married filing separately: GB-1210 publishes only a single and a married table and does not say which one applies to the W-4VT box "Married/Civil Union Filing Separately." Ask your payroll department which table it uses; the calculator offers the joint married table and the single-rate election.
- Wage-bracket versus percentage method: Vermont also publishes wage-bracket charts in $30 biweekly steps. Employers using the charts can differ by about a dollar from the percentage method this calculator uses; both reconcile on Form IN-111.
- Work outside Vermont: A nonresident who works part of a pay period in Vermont is withheld only on the Vermont share of hours, and a resident's Vermont withholding is reduced by another state's tax withheld. This calculator assumes all wages are earned in Vermont.
- Supplemental wages: For non-periodic payments such as a bonus paid separately, GB-1210 lets employers estimate Vermont withholding at 30 percent of the federal withholding. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Vermont?
Vermont take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Vermont income tax withholding, and any Child Care Contribution your employer chooses to deduct (up to 0.11%). Federal withholding uses IRS Publication 15-T. Vermont income tax is withheld with the Vermont Department of Taxes percentage method tables in GB-1210: subtract the value of your Form W-4VT allowances for the pay period ($207.69 each biweekly, $5,400 a year), then apply the graduated 3.35 percent to 8.75 percent single or married table. Vermont has no local wage income tax.
What are Vermont's income tax withholding rates for 2026?
Vermont's 2026 withholding tables use four rates: 3.35 percent, 6.6 percent, 7.6 percent, and 8.75 percent. On the annual single table, wages after allowances up to $3,925 are not taxed, 3.35 percent applies to $54,675, 6.6 percent to $126,775, 7.6 percent to $260,225, and 8.75 percent above that. The married table starts at $11,775 and the 8.75 percent rate begins over $323,825. The tables are effective January 1, 2026.
How does Form W-4VT affect my Vermont withholding?
Form W-4VT is Vermont's own withholding allowance certificate. It sets your Vermont filing status and the number of Vermont allowances: one for yourself if no one can claim you as a dependent, one if you file jointly and your spouse does not work, one for each dependent, and one if you will file as head of household. Each allowance removes $5,400 of annual wages ($207.69 per biweekly paycheck) before the Vermont table applies. The Vermont Department of Taxes strongly recommends employers require a W-4VT, because the federal W-4 no longer carries allowances.
What is the Vermont Child Care Contribution on my paycheck?
The Child Care Contribution is a 0.44 percent payroll tax on Vermont wages that employers have paid since July 1, 2024, under Act 76 of 2023. Employers may choose to deduct up to one-quarter of it from employees, which is at most 0.11 percent of wages, and report the amount withheld in Box 14 of the W-2. There is no wage cap, so on a $65,000 salary the maximum employee share is $71.50 a year. Employees have no filing requirement.
Does Vermont have a local city income tax?
No. Vermont has no municipal or county wage income tax, so a pay stub in Burlington, South Burlington, Montpelier, or Rutland shows federal taxes, the Vermont income tax, and possibly the Child Care Contribution, with no city line. Some Vermont towns levy a 1 percent local option tax on sales, meals, or rooms, but those are consumption taxes and are never withheld from wages.
Does Vermont tax nonresidents who work in the state?
Yes. Vermont income tax withholding applies to wages paid to Vermont residents and to nonresidents for services performed in Vermont. When a nonresident works in Vermont and another state in the same pay period, the employer computes the tax on the full payment and multiplies it by the share of hours worked in Vermont. For a resident who works partly in another state, the Vermont withholding is reduced by the other state's income tax withheld.
What is the Social Security wage base for 2026?
The Social Security wage base for 2026 is $184,500. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $184,500 for the year. The Vermont Child Care Contribution has no wage cap. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What To Do Next
If your Vermont paycheck estimate looks off, first confirm you filed a Form W-4VT with your employer (the federal W-4 does not set Vermont allowances) and that the status and allowance count match what you intended, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you are married and both spouses work, consider the single-rate election or an amount on Line 6 of the W-4VT so you are not short at filing. To see how your withholding connects to your year-end return, read the Vermont Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Vermont pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Refund Tracker.
Sources & Editorial Disclosure
- Vermont Department of Taxes, GB-1210, 2026 Income Tax Withholding Instructions, Tables, and Charts: percentage method tables for each pay frequency, the per-period allowance values ($5,400 a year), the single and married 3.35% to 8.75% schedules, and the worked example ($1,800 weekly, married, two allowances = $45.77), which the calculator reproduces to the cent
- Vermont Department of Taxes, Form W-4VT, Employee's Withholding Allowance Certificate: filing status options and the Line 1-6 allowance worksheet
- Vermont Department of Taxes, GB-1326, The Vermont Child Care Contribution: 0.44% payroll tax from July 1, 2024, employer election to withhold up to 0.11% from employees, Box 14 reporting
- Vermont Department of Taxes, Withholding for Employers
- IRS Publication 15-T (2026), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Publication 15 (2026), Social Security Wage Base ($184,500)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the Vermont Department of Taxes. For informational purposes only.