Vermont
Vermont business compliance calendar
What Vermont asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report, by the 15th day of the 2nd month after the fiscal year ends (February 15 for a calendar year), with the Vermont Secretary of State | $45 | $25 late fee; termination after continued failure |
| LLCs | Annual report, by the last day of the 3rd month after the fiscal year ends (the last day of March for a calendar year), with the Vermont Secretary of State | $35 | $25 late fee; termination after continued failure |
| Partnerships | Annual report, by the last day of the 3rd month after the fiscal year ends (the last day of March for a calendar year), with the Vermont Secretary of State | $35 | $25 late fee; termination after continued failure |
| Nonprofits | Biennial report, by April 1 of the year after formation and every second year after that, with the Vermont Secretary of State | $35 | Termination after continued failure |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Vermont return by the 15th day of the fourth month after the year ends, with the Vermont Department of Taxes.
- Personal income tax
- Yes. S corporations and partnerships file a Vermont information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Vermont Secretary of State, Vermont Department of Taxes
All Vermont rules in the pack
- Vermont annual reportby the 15th day of the 2nd month after the fiscal year ends (February 15 for a calendar year)
- Vermont annual reportby the last day of the 3rd month after the fiscal year ends (the last day of March for a calendar year)
- Vermont annual reportby the last day of the 3rd month after the fiscal year ends (the last day of March for a calendar year)
- Vermont nonprofit biennial reportby April 1 of the year after formation and every second year after that
- Vermont charitable solicitation registration: not requiredwith no fixed date
- Vermont corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Vermont corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Vermont pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Vermont personal income tax return with business incomeby April 15 each year
- Vermont unemployment insurance wage reportby the last day of the 1st month after each quarter
- Vermont annual withholding reconciliationby January 31 each year
- Vermont retirement savings mandate (VT Saves, 5 or more employees)with no fixed date
- Vermont sales tax returnby the 20th day of the 1st month after each quarter