Vermont tracks the federal calendar on filing dates but grants a longer pass-through extension than the federal one, and — importantly — Vermont has no elective pass-through entity tax. Its business returns carry a minimum entity tax.

Vermont Tax Deadlines at a Glance (2026)

The correction to note is on the extension: Vermont business returns (Form BI-471) are due the 15th day of the third month — statutorily March 15, so March 16, 2026 (a Sunday) — but Vermont grants an extension of 30 days beyond the extended federal due date, roughly October 15, 2026, not the federal September 15. Individuals and C corporations file by April 15 with an extension to October 15.

Vermont Has No PTE Tax

Unlike most income-tax states, Vermont has not enacted an elective pass-through entity tax — it is one of only a few holdouts. Do not plan around a Vermont SALT-cap workaround; pass-throughs instead handle nonresident owner withholding or a composite return (Schedules BI-472 / BI-473).

Rates and the Minimum Entity Tax

Vermont’s individual income tax is steeply graduated at 3.35%, 6.60%, 7.60%, and an 8.75% top rate. The corporate income tax is graduated from 6% to an 8.5% top rate. Business entities owe a $250 minimum entity tax on the BI-471, and C corporations owe a minimum tax that scales with Vermont gross receipts — from $100 up to $100,000 for the largest filers.

Estimates, Extensions, and Penalties

Individual estimated payments are due April 15, June 15, September 15, 2026, and January 15, 2027. Vermont sets its interest rate annually; an extension covers filing only, not payment. Confirm the current-year interest and penalty rates with the Department before relying on a specific figure.

CPA Action Steps

• Note the BI-471 extension runs to ~October 15, not September 15

• Don’t plan around a Vermont PTE tax — it doesn’t exist

• Budget the $250 minimum entity tax (and the graduated C-corp minimum)

• Handle nonresident withholding or a composite return for pass-throughs

Verify current rates and dates against the Vermont Department of Taxes (tax.vermont.gov) before filing.