Subchapter S Corporations, Partnerships and Limited Liability Companies engaged in activities in Vermont must file a Business Entity Income Tax return with the Commissioner of Taxes. This includes entities receiving income as a shareholder, partner, or member.
This page covers the full scope of tax obligations applicable to contractors operating in Vermont, organized by tax type, business structure, and worker classification.
Vermont establishes income tax nexus for businesses through various activities, including owning or leasing property, making sales of tangible personal property into the state, maintaining offices or stores, and providing services within Vermont.
This page provides information about the various taxes for businesses and corporations operating in Vermont. If you are doing business in Vermont, you are likely subject to one or more taxes depending on your business activities and legal structure. Select a tax type or topic to learn more.
Complete Vermont state tax guide for business owners. Income tax rates, LLC rules, S-Corp planning, and tax strategies. Updated 2026.
