Vermont Business Filing Deadlines & Ongoing Requirements
Vermont ongoing requirements
Recurring filings
- (LLCs): 3 months after fiscal year end; fee $45.
- (corporations and nonprofits): 2.5 months after fiscal year end; fee $60.
- (limited liability partnerships): every year by April 1; fee $45.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
- Register for state taxes with Vermont Department of Taxes. Official page
- Business-level tax: Corporate income tax ($300 minimum).
- Sales tax: get a Vermont sales tax license from Vermont Department of Taxes before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- Local sales taxes are collected through the state return.
- If you have employees, withhold Vermont income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Vermont Department of Labor. The 2026 taxable wage base is $15,400 per employee; experience-rated rates run from 0.4% to 5.4%. Official page
- New employers start at 1%.
- Workers' compensation through Vermont Department of Labor, Workers' Compensation and private insurers. Required when: 1 employee
- Paid sick leave is required statewide from 1 employee.
- Post the required labor notices at your workplace. Official page
Formation
- Form your LLC or corporation with Vermont Secretary of State. Official page
- A trade name (DBA) is registered with the state.
Agencies
- Business filings and annual reports: Vermont Secretary of State. Official page
- Taxes: Vermont Department of Taxes. Official page
- Unemployment insurance and labor rules: Vermont Department of Labor. Official page
- Workers' compensation: Vermont Department of Labor, Workers' Compensation.
- Real estate licensing: Vermont Office of Professional Regulation.
- Alcohol licensing: Vermont Department of Liquor and Lottery.
- Child care licensing: Vermont DCF, Child Development Division.
- Health facility licensing: Vermont Department of Health.
Exceptions to watch
- Town licenses and zoning permits (Town clerk / zoning administrator): Vermont has no general business license; town zoning and local permits apply.
- Cannabis: adult-use licensing, regulated by Vermont Cannabis Control Board.
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Vermont
Choose a city to see its full list.