Forming an LLC in
Vermont VT
Checked November 4, 2026 · How we score
Filing fee
$155
Articles of Organization
Annual fee
$45
per year, normalised
State income tax
8.75%
top rate
Cost rank
#33
of 51, first-year fees
Vermont LLC costs
| Filing fee | $155 |
|---|---|
| Annual report / franchise fee | $45 Annual report: $45, due within three months of fiscal year end (March 31 for calendar-year LLCs). |
| First-year state fees | $200 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 3 days |
Vermont taxes for LLCs
| Personal income tax (top) | 8.75% Graduated 3.35%–8.75%. |
|---|---|
| Corporate income tax | 8.5% Graduated 6%–8.5%; $300 minimum tax. |
| State sales tax | 6% |
| Franchise / gross receipts | Minimum corporate tax $300 applies to corporations and LLCs electing corporate taxation. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Vermont
- Online filing in 1–3 days
- Straightforward annual report
Watch out for
- $155 filing fee is above average
- High income tax rate
Best for: Vermont-based small businesses · Local retail and agriculture
Vermont LLC: common questions
How much does an LLC cost in Vermont?
Filing the Articles of Organization in Vermont costs $155. After that, expect $45 a year for the annual report. Annual report: $45, due within three months of fiscal year end (March 31 for calendar-year LLCs). A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Vermont?
Yes. Vermont requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Vermont?
Yes. Vermont does not require US citizenship, residency or an SSN to own an LLC; you need a Vermont registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Vermont publishes, since member or manager names may appear in public filings.
Does Vermont have a state income tax?
Yes. Graduated 3.35%–8.75%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Graduated 6%–8.5%; $300 minimum tax.
How much is the Vermont LLC annual report fee?
Vermont charges $45 for a domestic LLC's annual report, due within three months of the end of the LLC's fiscal year. Missing it can cause your Articles of Organization to terminate.
Sources
Vermont Secretary of State business filings
- Vermont Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.