Please note: The Department will not be updating the Income Tax Withholding Tables, please continue to use the 2017 Income Tax Withholding Tables.
state of Vermont department of Taxes
2017 INCOME TAX WIThhOldINg INsTruCTIONs, TAblEs, ANd ChArTs Taxpayer services division P.O. box 547 Montpelier, VT 05601-0547 Email:
[email protected] Phone: (802) 828-2551 Fax: (802) 828-5787 Website: www.tax.vermont.gov
Effective 01/01/2017 • Expires 12/31/2017
DEPARTMENT OF TAXES
2017 Income Tax Withholding Instructions This document is designed to provide you with an overview of the Vermont Withholding Tax. If you need further clarification, contact information for the Business Section of the Vermont Department of Taxes is found on page 2 of this document or by visiting our website at www.tax.vermont.gov.
1. What payments are subject to Vermont Income Tax Withholding?
3. Adjustments for Services Not Performed in Vermont
Wages, pensions, annuities, and other payments are generally subject to Vermont income tax withholding if the payments are subject to Federal tax withholding and the payments are made to:
Nonresidents: When an employee is not a Vermont resident and works in Vermont and another state during a payroll period, compute the tax on the full payment and then multiply the ratio of Vermont hours to total hours. For example, a nonresident employee worked in Vermont for 16 hours during a 40-hour pay period. If the state withholding on the wages for the entire 40 hours is $48.00, the Vermont withholding for the 16 hours is:
1. a Vermont resident or 2. a nonresident of Vermont for services performed in Vermont.
For further information on wages or payments subject to Federal withholding tax, see IRS Publication 15 (Circular E) available at www.irs.gov.
2. How is Vermont Income Tax Withholding Computed? The Vermont Income Tax Withholding is computed in the same manner as federal withholding tax by using the Vermont withholding tables or wage bracket charts. The filing status, number of withholding allowances and any extra withholding for each pay period is determined from the employee’s Form W-4VT, Vermont Employee’s Withholding Allowance Certificate. Form W-4VT: Employers should have all employees complete Form W-4VT. An employer may use the information from federal Form W-4 if a Vermont form is not submitted. If the federal Form W-4 indicates an additional amount of federal withholding for each pay period on Line 6, the Vermont withholding should be increased by 24% of the extra federal withholding.
Please note: Employees who have adjusted their Federal withholding in anticipation of the Child Tax Credit, Hope or Lifetime Learning Credit, or other credits and employees who are in civil unions or civil marriages will not have the correct Vermont tax withheld unless they complete Form W-4VT.
$48.00 x 16/40 = $19.20 Residents: If a payment to a Vermont resident includes payment for services performed outside this state, the withholding is computed on the full payment then reduced by the income tax withheld for the state where services were performed. An employee who moves into Vermont during a tax year is considered a resident for withholding purposes.
4. Civil Unions or Civil Marriages Vermont withholding for employees who are partners in civil unions or civil marriages is determined by the filing status of the employee—either married filing joint or married filing separate. The Vermont taxable wages may differ from the federal wages due to the treatment of fringe benefits affecting the employee’s partner. For the purpose of treating a cafeteria plan payment as pretax or imputing income from an employer-paid benefit, the federal rules for the payment are applied for state purposes as though the employee’s partner is a spouse. Note: This applies only in the case of civil unions and civil marriages not to domestic partnership arrangements.
Tables: see page 3 Charts: see page 5
Page 1 of 14
5. Annuities, Supplemental Payments and Deferred Compensation Payments You must withhold Vermont income tax on payments to Vermont residents when federal withholding is required. Vermont withholding is also required where the recipient elects optional federal withholding and does not specifically state that the payment is exempt from Vermont withholding. For periodic payments, the tax is computed using the Vermont wage charts or tables. For non-periodic payments, the Vermont withholding can be estimated at 24% of the federal withholding. In all cases, the taxpayer is responsible for ensuring that the correct amount is withheld to avoid underpayment of the Vermont tax liability.
6. Payments Under a Non-Qualified Deferred Compensation Plan When a person makes a payment that was previously deferred under a non-qualified deferred compensation plan, the correct withholding rate is 6% of the deferred payment. The withholding is based on both the deferred payment and any income that may be derived from the deferred compensation.
7. Reporting and Remitting Vermont Income Tax Withheld If you pay wages or make payments to Vermont income tax withholding, you must register with the Vermont Department of Taxes for a withholding account. You may register online at www.myvtax.vermont.gov, or you may register using Form BR-400, Application for a Business Tax Account, found at www.bit.ly/vttaxforms. The Department will determine your filing frequency based on your annual withholding totals. You may file your returns and remit the tax online easily and conveniently at www.myvtax.vermont.gov, or you may file using paper forms available at www.bit.ly/vttaxforms.
8. Filing Forms W-2 and/or 1099
Please note: You are required to submit 1099 forms if: 1. The payment was subject to Vermont withholding or 2. The payment was made to a nonresident of Vermont for services performed in Vermont. the amount of Vermont income tax withholding reported during the year to the amount of withholding tax shown on the W-2 and/or 1099 forms. Form WHT-434 and Forms W-2 and 1099 may be filed for 2016 on our online filing site at www.myVTax.vermont.gov. The Commissioner of Taxes has mandated the electronic filing of Form WHT-434 and the accompanying forms for all employers who will submit 25 or more W-2 and/or 1099 forms. Payroll filing services have been mandated to submit all filings electronically.
9. Contact Information for the Department of Taxes and Other Government Agencies Vermont Department of Taxes, Taxpayer Services Division Mail:
PO Box 547 Montpelier, VT 05601-0547
Email: Phone: Fax:
[email protected] 802-828-2551 802-828-5787
Internal Revenue Service (Federal income tax) Website: www.irs.gov Phone: 800-829-1040 Social Security Admin. (Social Security/Medicare tax) Website: www.ssa.gov Phone: 800-772-1213 Vermont Department of Labor (unemployment insurance, minimum wage, overtime, worker comp.) Website: www.labor.vermont.gov Phone: 802-828-4000
All employers are required to file Form WHT-434, Annual Withholding Reconciliation. This form serves as the transmittal for Forms W-2 and/or 1099 and reconciles
All forms and technical bulletins may be found at www.tax.vermont.gov.
Page 2 of 14
Vermont Percentage Method Withholding Tables (for wages paid in 2017)
If Wages* are: over but not over
$0 51 774 1,812 3,730 8,058
$51 774 1,812 3,730 8,058 -
WEEKLY PAYROLLS
Single
Married
If Wages* are:
Vermont withholding is: $0 of amount over 0 + 3.55% $51 25.67 + 6.80% 774 96.25 + 7.80% 1,812 245.85 + 8.80% 3,730 626.72 + 8.95% 8,058
over but not over
$0 154 1,356 3,111 4,654 8,180
$154 1,356 3,111 4,654 8,180 -
Vermont withholding is: $0 of amount over 0 + 3.55% $154 42.67 + 6.80% 1,356 162.01 + 7.80% 3,111 282.36 + 8.80% 4,654 592.65 + 8.95% 8,180
*use wages after subtracting withholding allowances (one withholding allowance equals $77.88)
If Wages* are: over but not over
$0 102 1,548 3,623 7,460 16,115
$102 1,548 3,623 7,460 16,115 -
BIWEEKLY PAYROLLS
Single
Married
If Wages* are:
Vermont withholding is: $0 of amount over 0 + 3.55% $102 51.33 + 6.80% 1,548 192.43 + 7.80% 3,623 491.72 + 8.80% 7,460 1,253.36 + 8.95% 16,115
over but not over
$0 308 2,712 6,221 9,308 16,360
$308 2,712 6,221 9,308 16,360 -
Vermont withholding is: $0 of amount over 0 + 3.55% $308 85.34 + 6.80% 2,712 323.95 + 7.80% 6,221 564.74 + 8.80% 9,308 1,185.32 + 8.95% 16,360
*use wages after subtracting withholding allowances (one withholding allowance equals $155.77)
If Wages* are: over but not over
$0 110 1,677 3,925 8,081 17,458
$110 1,677 3,925 8,081 17,458 -
Single
SEMIMONTHLY PAYROLLS If Wages* are:
Vermont withholding is: $0 of amount over 0 + 3.55% $110 55.63 + 6.80% 1,677 208.49 + 7.80% 3,925 532.66 + 8.80% 8,081 1,357.84 + 8.95% 17,458
over but not over
$0 333 2,938 6,740 10,083 17,723
$333 2,938 6,740 10,083 17,723 -
Married Vermont withholding is: $0 of amount over 0 + 3.55% $333 92.48 + 6.80% 2,938 351.01 + 7.80% 6,740 611.77 + 8.80% 10,083 1,284.09 + 8.95% 17,723
*use wages after subtracting withholding allowances (one withholding allowance equals $168.75)
If Wages* are:
over but not over
$0 221 3,354 7,850 16,163 34,917
$221 3,354 7,850 16,163 34,917 -
Single
MONTHLY PAYROLLS
Married
If Wages* are:
Vermont withholding is: $0 of amount over 0 + 3.55% $221 111.22 + 6.80% 3,354 416.95 + 7.80% 7,850 1,065.36 + 8.80% 16,163 2,715.72 + 8.95% 34,917
over but not over
$0 667 5,875 13,479 20,167 35,446
$667 5,875 13,479 20,167 35,446 -
Vermont withholding is: $0 of amount over 0 + 3.55% $667 184.88 + 6.80% 5,875 701.96 + 7.80% 13,479 1,223.62 + 8.80% 20,167 2,568.17 + 8.95% 35,446
*use wages after subtracting withholding allowances (one withholding allowance equals $337.50)
Effective Date: January 1, 2017
5
Civil union partners use Married table Page 3 of 14
Vermont Percentage Method Withholding Tables (for wages paid in 2017)
If Wages* are: over but not over
$0 663 10,063 23,550 48,488 104,750
$663 10,063 23,550 48,488 104,750 -
Single
QUARTERLY PAYROLLS
Married
If Wages* are:
Vermont withholding is: $0 of amount over 0 + 3.55% $663 333.70 + 6.80% 10,063 1,250.82 + 7.80% 23,550 3,195.98 + 8.80% 48,488 8,147.04 + 8.95% 104,750
over but not over
$0 2,000 17,625 40,438 60,500 106,338
$2,000 17,625 40,438 60,500 106,338 -
Vermont withholding is: $0 of amount over 0 + 3.55% $2,000 554.69 + 6.80% 17,625 2,105.97 + 7.80% 40,438 3,670.81 + 8.80% 60,500 7,704.55 + 8.95% 106,338
*use wages after subtracting withholding allowances (one withholding allowance equals $1012.50)
If Wages* are: over but not over
$0 2,650 40,250 94,200 193,950 419,000
$2,650 40,250 94,200 193,950 419,000 -
Single
ANNUAL PAYROLLS
Married
If Wages* are:
Vermont withholding is: $0 of amount over 0 + 3.55% $2,650 1,334.80 + 6.80% 40,250 5,003.40 + 7.80% 94,200 12,783.90 + 8.80% 193,950 32,588.30 + 8.95% 419,000
over but not over
$0 8,000 70,500 161,750 242,000 425,350
$8,000 70,500 161,750 242,000 425,350 -
Vermont withholding is: $0 of amount over 0 + 3.55% $8,000 2,218.75 + 6.80% 70,500 8,423.75 + 7.80% 161,750 14,683.25 + 8.80% 242,000 30,818.05 + 8.95% 425,350
*use wages after subtracting withholding allowances (one withholding allowance equals $4050.00)
DAILY or MISCELLANEOUS PAYROLLS (per day) Single
Married
If Wages* divided by the number of days in the payroll period are: over but not over
$0 10.20 154.80 362.30 746.00 1,611.50
$10.20 154.80 362.30 746.00 1,611.50 -
If Wages* divided by the number of days in the payroll period are: Vermont withholding (per day) is: $0 of amount over 3.55% $10.20 0.00 + 6.80% 154.80 5.13 + 7.80% 362.30 19.24 + 8.80% 746.00 49.17 + 8.95% 1,611.50 125.34 +
over but not over
$0 30.80 271.20 622.10 930.80 1,636.00
$30.80 271.20 622.10 930.80 1,636.00 -
Vermont withholding (per day) is: of amount over $30.80 + 3.55% 271.20 + 6.80% 622.10 + 7.80% 930.80 + 8.80% + 8.95% 1,636.00
$0.00 0.00 8.53 32.40 56.47 118.53
*use wages after subtracting withholding allowances (one withholding allowance equals $15.58) INSTRUCTIONS FOR USING TABLES 1. Locate the correct table for your payroll frequency. Note the amount of one payroll allowance listed at the bottom of the table.
EXAMPLE An employee is paid $1500 each week. Her W-4VT form claims two withholding allowances and married status. Her state withholding is computed from the WEEKLY/Married table on the previous page.
2. Multiply the amount of one allowance by the number Her total withholding allowance is: 2 x $77.88 = $155.76. of allowances claimed by the employee on form W-4VT. Her wages (after allowances) are: $1500 - $155.76 = $1344.24. Subtract this amount from the amount of payment. Because $1344.24 falls between $1356 and $3111, the tax is computed as $42.67 plus 6.80% of the amount over $1356. 3. Compute the Vermont tax on the amount from step #2, $1344.24 - 1356.00 = $-11.76 using the table. Vermont withholding is $41.87. $-11.76 x 0.0680 = $ -0.80 $-0.80 + 42.67 = $41.87
Effective Date: January 1, 2017
6
Civil union partners use Married table Page 4 of 14
2017 Payment
0
1
at least
but less than
0 60 75 90 105
60 75 90 105 120
0 1 1 2 2
0 0 0 0 0
120 135 150 165 180
135 150 165 180 195
3 3 4 4 5
195 210 225 240 255
210 225 240 255 270
270 285 300 315 330
Vermont Wage Bracket Withholding Charts Single Weekly Married Weekly 2
Number of Exemptions Claimed
3
4
5
6
7
8
9
10
Payment
0
1
7
8
9
10
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 1 1 2 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
5 6 7 7 8
3 3 4 4 5
0 0 1 2 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
390 405 420 435 450
8 9 9 10 10
5 6 6 7 7
3 3 4 4 5
0 0 1 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
450 465 480 495 510
465 480 495 510 525
11 11 12 12 13
8 9 9 10 10
5 6 6 7 7
2 3 4 4 5
0 0 1 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
525 540 555 570 585
540 555 570 585 600
13 14 15 15 16
11 11 12 12 13
8 8 9 10 10
5 6 6 7 7
2 3 3 4 5
0 0 1 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
600 615 630 645 660
615 630 645 660 675
16 17 17 18 18
13 14 14 15 15
11 11 12 12 13
8 8 9 9 10
5 6 6 7 7
2 3 3 4 4
0 0 1 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
675 690 705 720 735
690 705 720 735 750
19 19 20 20 21
16 17 17 18 18
13 14 14 15 15
10 11 12 12 13
8 8 9 9 10
5 5 6 7 7
2 3 3 4 4
0 0 0 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 1 1
0 0 0 0 0
0 0 0 0 0
750 765 780 795 810
765 780 795 810 825
21 22 22 23 24
19 19 20 20 21
16 16 17 17 18
13 14 14 15 15
10 11 11 12 13
8 8 9 9 10
5 5 6 6 7
2 3 3 4 4
0 0 0 1 1
0 0 0 0 0
0 0 0 0 0
but less than
0 0 0 0 0
0 165 180 195 210
165 180 195 210 225
0 1 1 2 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
225 240 255 270 285
240 255 270 285 300
3 3 4 4 5
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
300 315 330 345 360
315 330 345 360 375
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
375 390 405 420 435
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 1 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
5 6 6 7 7
2 3 3 4 4
0 0 1 1 2
0 0 0 0 0
0 0 0 0 0
10 11 11 12 13
8 8 9 9 10
5 5 6 6 7
2 3 3 4 4
0 0 0 1 1
13 14 14 15 15
10 11 11 12 12
8 8 9 9 10
5 5 6 6 7
2 3 3 4 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 1 2 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
5 6 6 7 8
3 3 4 4 5
0 0 1 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
285 300 315 330 345
8 9 9 10 10
5 6 6 7 7
3 3 4 4 5
0 0 1 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
345 360 375 390 405
360 375 390 405 420
11 11 12 12 13
8 8 9 10 10
5 6 6 7 7
2 3 3 4 5
0 0 1 1 2
0 0 0 0 0
420 435 450 465 480
435 450 465 480 495
13 14 14 15 15
11 11 12 12 13
8 8 9 9 10
5 6 6 7 7
2 3 3 4 4
495 510 525 540 555
510 525 540 555 570
16 17 17 18 18
13 14 14 15 15
10 11 12 12 13
8 8 9 9 10
570 585 600 615 630
585 600 615 630 645
19 19 20 20 21
16 16 17 18 18
13 14 14 15 15
645 660 675 690 705
660 675 690 705 720
21 22 22 23 23
19 19 20 20 21
16 16 17 17 18
Effective Date: January 1, 2017
Number of Exemptions Claimed
Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
at least
Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
7
2
2017
3
4
5
6
Civil union partners use Married chart Page 5 of 14
2017 Payment
0
1
Vermont Wage Bracket Withholding Charts Single Weekly Married Weekly 4
Number of Exemptions Claimed
2
3
5
6
7
8
7
8
9
10
2 2 3 3 4
0 0 0 1 1
19 19 20 20 21
2 3 3 4 4
0 0 0 1 1
0 0 0 0 0
24 25 25 26 26
21 22 22 23 23
18 19 20 20 21
16 16 17 17 18
13 13 14 15 15
10 11 11 12 12
7 8 8 9 10
5 5 6 6 7
2 2 3 3 4
0 0 0 1 1
29 30 30 31 32
27 27 28 28 29
24 24 25 25 26
21 22 22 23 23
18 19 19 20 20
16 16 17 17 18
13 13 14 14 15
10 11 11 12 12
7 8 8 9 9
5 5 6 6 7
2 2 3 3 4
1065 1080 1095 1110 1125
32 33 33 34 34
29 30 30 31 31
27 27 28 28 29
24 24 25 25 26
21 22 22 23 23
18 19 19 20 20
15 16 17 17 18
13 13 14 14 15
10 10 11 12 12
7 8 8 9 9
4 5 5 6 7
1125 1140 1155 1170 1185
1140 1155 1170 1185 1200
35 35 36 36 37
32 33 33 34 34
29 30 30 31 31
26 27 28 28 29
24 24 25 25 26
21 21 22 23 23
18 19 19 20 20
15 16 16 17 18
13 13 14 14 15
10 10 11 11 12
7 8 8 9 9
10 10 11 11 12
1200 1215 1230 1245 1260
1215 1230 1245 1260 1275
37 38 38 39 40
35 35 36 36 37
32 32 33 33 34
29 30 30 31 31
26 27 27 28 28
24 24 25 25 26
21 21 22 22 23
18 19 19 20 20
15 16 16 17 17
13 13 14 14 15
10 10 11 11 12
15 16 16 17 17
12 13 13 14 14
1275 1290 1305 1320 1335
1290 1305 1320 1335 1350
40 41 41 42 42
37 38 38 39 39
35 35 36 36 37
32 32 33 33 34
29 30 30 31 31
26 27 27 28 28
23 24 25 25 26
21 21 22 22 23
18 18 19 20 20
15 16 16 17 17
12 13 13 14 15
21 21 22 22 23
18 18 19 19 20
15 16 16 17 17
1350 1365 1380 1395 1410
1365 1380 1395 1410 1425
43 44 45 46 47
40 40 41 42 42
37 38 38 39 39
34 35 36 36 37
32 32 33 33 34
29 29 30 31 31
26 27 27 28 28
23 24 24 25 26
21 21 22 22 23
18 18 19 19 20
15 16 16 17 17
23 24 24 25 25
20 21 21 22 23
18 18 19 19 20
1425 1440 1455 1470 1485
1440 1455 1470 1485 1500
48 49 50 51 52
43 44 45 46 47
40 40 41 41 42
37 38 38 39 39
34 35 35 36 36
32 32 33 33 34
29 29 30 30 31
26 27 27 28 28
23 24 24 25 25
21 21 22 22 23
18 18 19 19 20
but less than
720 735 750 765 780
735 750 765 780 795
24 25 25 26 27
21 22 22 23 23
18 19 20 20 21
Vermont Withholding is: 16 13 10 7 5 16 13 11 8 5 17 14 11 8 6 17 15 12 9 6 18 15 12 10 7
795 810 825 840 855
810 825 840 855 870
28 29 30 31 32
24 24 25 26 26
21 22 22 23 23
18 19 19 20 21
16 16 17 17 18
13 13 14 14 15
10 11 11 12 12
7 8 8 9 9
5 5 6 6 7
870 885 900 915 930
885 900 915 930 945
33 34 35 36 37
27 28 29 30 31
24 24 25 25 26
21 22 22 23 23
18 19 19 20 20
16 16 17 17 18
13 13 14 14 15
10 11 11 12 12
945 960 960 975 975 990 990 1005 1005 1020
38 39 40 41 42
33 34 35 36 37
27 28 29 30 31
24 24 25 25 26
21 21 22 23 23
18 19 19 20 20
15 16 16 17 18
1020 1035 1050 1065 1080
1035 1050 1065 1080 1095
43 44 45 46 47
38 39 40 41 42
32 33 34 35 36
27 28 29 30 31
24 24 25 25 26
21 21 22 22 23
1095 1110 1125 1140 1155
1110 1125 1140 1155 1170
48 49 50 51 52
43 44 45 46 47
37 38 39 40 41
32 33 34 35 36
27 28 29 30 31
1170 1185 1200 1215 1230
1185 1200 1215 1230 1245
53 54 55 56 57
48 49 50 51 52
43 44 45 46 47
37 38 39 40 41
1245 1260 1275 1290 1305
1260 1275 1290 1305 1320
58 59 60 61 62
53 54 55 56 57
48 49 50 51 52
1320 1335 1350 1365 1380
1335 1350 1365 1380 1395
63 64 65 66 67
58 59 60 61 62
53 54 55 56 57
10
Payment
0
1
at least
but less than
0 0 0 0 0
825 840 855 870 885
840 855 870 885 900
24 25 25 26 26
21 22 22 23 23
2 2 3 3 4
0 0 0 1 1
900 915 930 945 960
915 930 945 960 975
27 27 28 28 29
7 8 8 9 9
4 5 6 6 7
2 2 3 3 4
975 990 1005 1020 1035
990 1005 1020 1035 1050
13 13 14 14 15
10 10 11 11 12
7 8 8 9 9
4 5 5 6 6
1050 1065 1080 1095 1110
18 19 19 20 20
15 16 16 17 17
13 13 14 14 15
10 10 11 11 12
7 8 8 9 9
24 24 25 25 26
21 21 22 22 23
18 19 19 20 20
15 16 16 17 17
12 13 14 14 15
32 33 34 35 36
27 28 29 30 31
23 24 24 25 26
21 21 22 22 23
18 18 19 19 20
42 43 44 45 46
37 38 39 40 41
32 33 34 35 36
26 27 28 29 31
23 24 24 25 25
47 48 49 50 51
42 43 44 45 46
37 38 39 40 41
32 33 34 35 36
26 27 28 29 30
Effective Date: January 1, 2017
8
2
Number of Exemptions Claimed
Vermont Withholding is: 16 13 10 8 5 16 14 11 8 5 17 14 11 9 6 17 15 12 9 6 18 15 12 10 7
at least
9
2017
3
4
5
6
Civil union partners use Married chart Page 6 of 14
2017 Payment
0
1
at least
but less than
0 120 150 180 210
120 150 180 210 240
0 1 2 3 4
0 0 0 0 0
240 270 300 330 360
270 300 330 360 390
5 6 8 9 10
390 420 450 480 510
420 450 480 510 540
540 570 600 630 660
Vermont Wage Bracket Withholding Charts Single Biweekly Married Biweekly 2
Number of Exemptions Claimed
3
4
5
6
7
8
9
10
Payment
0
1
7
8
9
10
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
11 12 13 14 15
5 6 8 9 10
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
780 810 840 870 900
16 17 18 19 20
11 12 13 14 15
5 6 7 8 9
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
900 930 930 960 960 990 990 1020 1020 1050
22 23 24 25 26
16 17 18 19 20
10 12 13 14 15
5 6 7 8 9
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1050 1080 1110 1140 1170
1080 1110 1140 1170 1200
27 28 29 30 31
21 22 23 25 26
16 17 18 19 20
10 11 12 13 15
5 6 7 8 9
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1200 1230 1260 1290 1320
1230 1260 1290 1320 1350
32 33 34 35 36
27 28 29 30 31
21 22 23 24 25
16 17 18 19 20
10 11 12 13 14
5 6 7 8 9
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1350 1380 1410 1440 1470
1380 1410 1440 1470 1500
38 39 40 41 42
32 33 34 35 36
26 28 29 30 31
21 22 23 24 25
15 16 18 19 20
10 11 12 13 14
4 5 6 8 9
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
4 5 6 7 8
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
1500 1530 1560 1590 1620
1530 1560 1590 1620 1650
43 44 45 46 47
37 38 39 41 42
32 33 34 35 36
26 27 28 29 31
21 22 23 24 25
15 16 17 18 19
10 11 12 13 14
4 5 6 7 8
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
but less than
0 0 0 0 0
0 330 360 390 420
330 360 390 420 450
0 1 2 3 5
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
450 480 510 540 570
480 510 540 570 600
6 7 8 9 10
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
600 630 660 690 720
630 660 690 720 750
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
750 780 810 840 870
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
10 11 12 13 14
4 5 7 8 9
0 0 1 2 3
0 0 0 0 0
21 22 23 24 25
15 16 17 18 20
10 11 12 13 14
4 5 6 7 8
26 27 28 29 30
21 22 23 24 25
15 16 17 18 19
10 11 12 13 14
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
11 12 13 14 15
5 6 7 8 9
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
570 600 630 660 690
16 17 18 19 20
11 12 13 14 15
5 6 7 8 9
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
690 720 750 780 810
720 750 780 810 840
21 22 24 25 26
16 17 18 19 20
10 11 12 14 15
5 6 7 8 9
0 0 1 2 4
0 0 0 0 0
840 870 900 930 960
870 900 930 960 990
27 28 29 30 31
21 22 23 24 25
16 17 18 19 20
10 11 12 13 14
5 6 7 8 9
990 1020 1050 1080 1110
1020 1050 1080 1110 1140
32 33 34 35 36
27 28 29 30 31
21 22 23 24 25
15 17 18 19 20
1140 1170 1200 1230 1260
1170 1200 1230 1260 1290
37 38 40 41 42
32 33 34 35 36
26 27 28 30 31
1290 1320 1350 1380 1410
1320 1350 1380 1410 1440
43 44 45 46 47
37 38 39 40 41
32 33 34 35 36
Effective Date: January 1, 2017
Number of Exemptions Claimed
Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
at least
Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9
2
2017
3
4
5
6
Civil union partners use Married chart Page 7 of 14
2017
Vermont Wage Bracket Withholding Charts Single Biweekly Married Biweekly
Number of Exemptions Claimed
Number of Exemptions Claimed
Payment
0
1
4
5
6
7
2017
2
3
8
4 5 6 7 8
0 0 0 1 3
at least
but less than
1440 1470 1500 1530 1560
1470 1500 1530 1560 1590
48 49 50 51 53
43 44 45 46 47
37 38 39 40 41
Vermont Withholding is: 31 26 20 15 9 33 27 21 16 10 34 28 23 17 11 35 29 24 18 13 36 30 25 19 14
1590 1620 1650 1680 1710
1620 1650 1680 1710 1740
55 57 59 61 63
48 49 50 51 53
42 43 44 45 47
37 38 39 40 41
31 32 33 34 36
26 27 28 29 30
20 21 22 23 24
15 16 17 18 19
9 10 11 12 13
1740 1770 1800 1830 1860
1770 1800 1830 1860 1890
65 67 69 72 74
55 57 59 61 63
48 49 50 51 52
42 43 44 45 46
37 38 39 40 41
31 32 33 34 35
26 27 28 29 30
20 21 22 23 24
1890 1920 1950 1980 2010
1920 1950 1980 2010 2040
76 78 80 82 84
65 67 69 71 73
54 56 59 61 63
47 48 50 51 52
42 43 44 45 46
36 37 38 40 41
31 32 33 34 35
2040 2070 2100 2130 2160
2070 2100 2130 2160 2190
86 88 90 92 94
75 77 79 81 83
65 67 69 71 73
54 56 58 60 62
47 48 49 50 52
42 43 44 45 46
2190 2220 2250 2280 2310
2220 96 2250 98 2280 100 2310 102 2340 104
85 87 89 92 94
75 77 79 81 83
64 66 68 70 72
54 56 58 60 62
2340 2370 2400 2430 2460
2370 2400 2430 2460 2490
106 108 110 112 114
96 98 100 102 104
85 87 89 91 93
74 76 79 81 83
2490 2520 2550 2580 2610
2520 2550 2580 2610 2640
116 118 120 123 125
106 108 110 112 114
95 97 99 101 103
2640 2670 2700 2730 2760
2670 2700 2730 2760 2790
127 129 131 133 135
116 118 120 122 124
105 107 110 112 114
9
10
Payment
0
1
2
3
4
5
6
7
8
9
10
4 5 6 7 8
0 0 1 2 3
0 0 0 0 0
at least
but less than
0 0 0 0 0
1650 1680 1710 1740 1770
1680 1710 1740 1770 1800
48 49 50 51 52
43 44 45 46 47
37 38 39 40 41
Vermont Withholding is: 32 26 21 15 9 33 27 22 16 11 34 28 23 17 12 35 29 24 18 13 36 30 25 19 14
4 5 6 7 8
0 0 0 1 2
1800 1830 1860 1890 1920
1830 1860 1890 1920 1950
54 55 56 57 58
48 49 50 51 52
42 44 45 46 47
37 38 39 40 41
31 32 34 35 36
26 27 28 29 30
20 21 22 24 25
15 16 17 18 19
9 10 11 12 14
4 5 6 7 8
0 0 0 1 2
14 16 17 18 19
9 10 11 12 13
3 4 6 7 8
1950 1980 2010 2040 2070
1980 2010 2040 2070 2100
59 60 61 62 63
53 54 55 56 58
48 49 50 51 52
42 43 44 45 47
37 38 39 40 41
31 32 33 34 35
26 27 28 29 30
20 21 22 23 24
15 16 17 18 19
9 10 11 12 13
4 5 6 7 8
25 26 27 28 30
20 21 22 23 24
14 15 16 17 19
9 10 11 12 13
2100 2130 2160 2190 2220
2130 2160 2190 2220 2250
64 65 66 67 68
59 60 61 62 63
53 54 55 56 57
48 49 50 51 52
42 43 44 45 46
37 38 39 40 41
31 32 33 34 35
25 27 28 29 30
20 21 22 23 24
14 15 17 18 19
9 10 11 12 13
36 37 38 39 40
31 32 33 34 35
25 26 27 28 29
20 21 22 23 24
14 15 16 17 18
2250 2280 2310 2340 2370
2280 2310 2340 2370 2400
69 71 72 73 74
64 65 66 67 68
58 59 61 62 63
53 54 55 56 57
47 48 49 51 52
42 43 44 45 46
36 37 38 40 41
31 32 33 34 35
25 26 27 28 30
20 21 22 23 24
14 15 16 17 18
47 48 49 50 51
41 43 44 45 46
36 37 38 39 40
30 31 33 34 35
25 26 27 28 29
19 20 21 23 24
2400 2430 2460 2490 2520
2430 2460 2490 2520 2550
75 76 77 78 79
69 70 71 72 74
64 65 66 67 68
58 59 60 61 62
53 54 55 56 57
47 48 49 50 51
42 43 44 45 46
36 37 38 39 40
31 32 33 34 35
25 26 27 28 29
20 21 22 23 24
64 66 68 70 72
53 55 57 59 61
47 48 49 50 51
41 42 43 44 46
36 37 38 39 40
30 31 32 33 34
25 26 27 28 29
2550 2580 2610 2640 2670
2580 2610 2640 2670 2700
80 81 82 83 84
75 76 77 78 79
69 70 71 72 73
64 65 66 67 68
58 59 60 61 62
52 54 55 56 57
47 48 49 50 51
41 42 44 45 46
36 37 38 39 40
30 31 32 34 35
25 26 27 28 29
85 87 89 91 93
74 76 78 80 82
63 65 68 70 72
53 55 57 59 61
47 48 49 50 51
41 42 43 44 45
36 37 38 39 40
30 31 32 33 34
2700 2730 2760 2790 2820
2730 2760 2790 2820 2850
86 88 90 92 94
80 81 82 83 84
74 75 77 78 79
69 70 71 72 73
63 64 65 67 68
58 59 60 61 62
52 53 54 55 57
47 48 49 50 51
41 42 43 44 45
36 37 38 39 40
30 31 32 33 34
95 97 99 101 103
84 86 88 90 92
74 76 78 80 82
63 65 67 69 71
52 55 57 59 61
46 47 49 50 51
41 42 43 44 45
35 36 37 39 40
2850 2880 2910 2940 2970
2880 96 2910 98 2940 100 2970 102 3000 104
85 87 89 91 93
80 81 82 83 84
74 75 76 77 78
69 70 71 72 73
63 64 65 66 67
58 59 60 61 62
52 53 54 55 56
47 48 49 50 51
41 42 43 44 45
35 37 38 39 40
Effective Date: January 1, 2017
10
Civil union partners use Married chart Page 8 of 14
Payment
2017
Vermont Wage Bracket Withholding Charts 2017 Single Semimonthly Married Semimonthly
0
2
1
Number of Exemptions Claimed
3
4
5
6
7
8
7
8
9
10
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
10 11 12 13 14
4 5 6 7 8
0 0 0 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
780 810 840 870 900
15 16 17 19 20
9 10 11 13 14
3 4 5 7 8
0 0 0 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
900 930 930 960 960 990 990 1020 1020 1050
21 22 23 24 25
15 16 17 18 19
9 10 11 12 13
3 4 5 6 7
0 0 0 0 1
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1050 1080 1110 1140 1170
1080 1110 1140 1170 1200
26 27 28 29 30
20 21 22 23 24
14 15 16 17 18
8 9 10 11 12
2 3 4 5 6
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1200 1230 1260 1290 1320
1230 1260 1290 1320 1350
31 32 33 34 36
25 26 27 29 30
19 20 21 23 24
13 14 15 17 18
7 8 9 11 12
1 2 3 5 6
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1350 1380 1410 1440 1470
1380 1410 1440 1470 1500
37 38 39 40 41
31 32 33 34 35
25 26 27 28 29
19 20 21 22 23
13 14 15 16 17
7 8 9 10 11
1 2 3 4 5
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 2 3 4 5
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1500 1530 1560 1590 1620
1530 1560 1590 1620 1650
42 43 44 45 46
36 37 38 39 40
30 31 32 33 34
24 25 26 27 28
18 19 20 21 22
12 13 14 15 16
6 7 8 9 10
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
but less than
0 120 150 180 210
120 150 180 210 240
0 1 2 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
240 270 300 330 360
270 300 330 360 390
5 6 7 8 9
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
390 420 450 480 510
420 450 480 510 540
10 12 13 14 15
4 6 7 8 9
0 0 1 2 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
540 570 600 630 660
570 600 630 660 690
16 17 18 19 20
10 11 12 13 14
4 5 6 7 8
0 0 0 1 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
690 720 750 780 810
720 750 780 810 840
21 22 23 24 25
15 16 17 18 19
9 10 11 12 13
3 4 5 6 7
0 0 0 0 1
0 0 0 0 0
840 870 900 930 960
870 900 930 960 990
26 27 29 30 31
20 22 23 24 25
14 16 17 18 19
8 10 11 12 13
2 4 5 6 7
990 1020 1050 1080 1110
1020 1050 1080 1110 1140
32 33 34 35 36
26 27 28 29 30
20 21 22 23 24
14 15 16 17 18
1140 1170 1200 1230 1260
1170 1200 1230 1260 1290
37 38 39 40 41
31 32 33 34 35
25 26 27 28 29
1290 1320 1350 1380 1410
1320 1350 1380 1410 1440
42 43 45 46 47
36 37 39 40 41
30 31 33 34 35
10
Payment
0
1
at least
but less than
0 0 0 0 0
0 330 360 390 420
330 360 390 420 450
0 0 1 3 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
450 480 510 540 570
480 510 540 570 600
5 6 7 8 9
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
600 630 660 690 720
630 660 690 720 750
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
750 780 810 840 870
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 1
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
8 9 10 11 12
2 3 4 5 6
0 0 0 0 0
0 0 0 0 0
19 20 21 22 23
13 14 15 16 17
7 8 9 10 11
1 2 3 4 5
24 26 27 28 29
18 20 21 22 23
12 14 15 16 17
6 8 9 10 11
Effective Date: January 1, 2017
11
2
Number of Exemptions Claimed
Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
at least
9
3
4
5
6
Civil union partners use Married chart Page 9 of 14
Payment
2017
Vermont Wage Bracket Withholding Charts 2017 Single Semimonthly Married Semimonthly
0
2
1
Number of Exemptions Claimed
3
4
5
6
7
8
7
8
9
10
0 0 0 0 0
35 36 37 38 40
0 0 1 3 4
0 0 0 0 0
0 0 0 0 0
47 48 49 50 51
41 42 43 44 45
35 36 37 38 39
29 30 31 32 33
23 24 25 26 27
17 18 19 20 21
11 12 13 14 15
5 6 7 8 9
0 0 1 2 3
0 0 0 0 0
58 59 60 61 62
52 53 54 55 56
46 47 48 49 50
40 41 42 43 44
34 35 36 37 38
28 29 30 31 32
22 23 24 25 26
16 17 18 19 20
10 11 12 13 14
4 5 6 7 8
0 0 0 1 2
2130 2160 2190 2220 2250
63 64 65 66 68
57 58 59 60 62
51 52 53 54 56
45 46 47 48 50
39 40 41 42 44
33 34 35 36 38
27 28 29 31 32
21 22 23 25 26
15 16 17 19 20
9 10 11 13 14
3 4 5 7 8
2250 2280 2310 2340 2370
2280 2310 2340 2370 2400
69 70 71 72 73
63 64 65 66 67
57 58 59 60 61
51 52 53 54 55
45 46 47 48 49
39 40 41 42 43
33 34 35 36 37
27 28 29 30 31
21 22 23 24 25
15 16 17 18 19
9 10 11 12 13
14 16 17 18 19
2400 2430 2460 2490 2520
2430 2460 2490 2520 2550
74 75 76 77 78
68 69 70 71 72
62 63 64 65 66
56 57 58 59 60
50 51 52 53 54
44 45 46 47 48
38 39 40 41 42
32 33 34 35 36
26 27 28 29 30
20 21 22 23 24
14 15 16 17 18
26 27 28 29 30
20 21 22 23 24
2550 2580 2610 2640 2670
2580 2610 2640 2670 2700
79 80 81 82 83
73 74 75 76 77
67 68 69 70 72
61 62 63 64 66
55 56 57 58 60
49 50 51 52 54
43 44 45 46 48
37 38 39 40 42
31 32 33 34 36
25 26 27 29 30
19 20 21 23 24
37 38 39 40 41
31 32 33 34 35
25 26 27 28 29
2700 2730 2760 2790 2820
2730 2760 2790 2820 2850
85 86 87 88 89
79 80 81 82 83
73 74 75 76 77
67 68 69 70 71
61 62 63 64 65
55 56 57 58 59
49 50 51 52 53
43 44 45 46 47
37 38 39 40 41
31 32 33 34 35
25 26 27 28 29
42 43 45 46 47
36 37 39 40 41
30 31 33 34 35
2850 2880 2910 2940 2970
2880 2910 2940 2970 3000
90 91 92 94 96
84 85 86 87 88
78 79 80 81 82
72 73 74 75 76
66 67 68 69 70
60 61 62 63 64
54 55 56 57 58
48 49 50 51 52
42 43 44 45 46
36 37 38 39 40
30 31 32 33 34
but less than
1440 1470 1500 1530 1560
1470 1500 1530 1560 1590
48 49 50 51 52
42 43 44 45 46
36 37 38 39 40
30 31 32 33 34
Vermont Withholding is: 24 18 12 6 0 25 19 13 7 1 26 20 14 8 2 27 21 15 9 3 28 22 16 10 4
1590 1620 1650 1680 1710
1620 1650 1680 1710 1740
53 54 55 57 59
47 48 49 50 51
41 42 43 44 45
35 36 37 38 39
29 30 31 32 33
23 24 25 26 27
17 18 19 20 21
11 12 13 14 15
5 6 7 8 9
1740 1770 1800 1830 1860
1770 1800 1830 1860 1890
61 63 65 67 69
52 53 55 56 58
46 47 49 50 51
40 41 43 44 45
34 35 37 38 39
28 29 31 32 33
22 24 25 26 27
16 18 19 20 21
1890 1920 1950 1980 2010
1920 1950 1980 2010 2040
71 73 75 77 79
60 62 64 66 68
52 53 54 55 56
46 47 48 49 50
40 41 42 43 44
34 35 36 37 38
28 29 30 31 32
2040 2070 2100 2130 2160
2070 2100 2130 2160 2190
81 83 85 87 89
70 72 74 76 78
58 60 62 64 67
51 52 53 54 55
45 46 47 48 49
39 40 41 42 43
2190 2220 2250 2280 2310
2220 92 2250 94 2280 96 2310 98 2340 100
80 82 84 86 88
69 71 73 75 77
57 59 61 63 65
50 51 53 54 55
2340 2370 2400 2430 2460
2370 2400 2430 2460 2490
102 104 106 108 110
90 92 94 96 98
79 81 83 85 87
67 69 71 73 75
2490 2520 2550 2580 2610
2520 2550 2580 2610 2640
112 114 116 118 120
100 102 105 107 109
89 91 93 95 97
2640 2670 2700 2730 2760
2670 2700 2730 2760 2790
122 124 126 128 130
111 113 115 117 119
99 101 103 105 107
10
Payment
0
1
at least
but less than
0 0 0 0 0
1650 1680 1710 1740 1770
1680 1710 1740 1770 1800
47 48 49 50 52
41 42 43 44 46
0 0 1 2 3
0 0 0 0 0
1800 1830 1860 1890 1920
1830 1860 1890 1920 1950
53 54 55 56 57
10 12 13 14 15
4 6 7 8 9
0 0 1 2 3
1950 1980 2010 2040 2070
1980 2010 2040 2070 2100
22 23 24 25 26
16 17 18 19 20
10 11 12 13 14
4 5 6 7 8
2100 2130 2160 2190 2220
33 34 35 36 37
27 28 29 30 31
21 22 23 24 25
15 16 17 18 19
9 10 11 12 13
44 45 47 48 49
38 39 41 42 43
32 33 35 36 37
26 27 29 30 31
20 22 23 24 25
56 58 60 62 64
50 51 52 53 54
44 45 46 47 48
38 39 40 41 42
32 33 34 35 36
77 80 82 84 86
66 68 70 72 74
55 57 59 61 63
49 50 51 52 53
43 44 45 46 47
88 90 92 94 96
76 78 80 82 84
65 67 69 71 73
54 55 57 59 61
48 49 51 52 53
Effective Date: January 1, 2017
12
2
Number of Exemptions Claimed
Vermont Withholding is: 29 23 17 11 5 30 24 18 12 6 31 25 19 13 7 32 27 21 15 9 34 28 22 16 10
at least
9
3
4
5
6
Civil union partners use Married chart Page 10 of 14
2017 Payment
0
1
at least
but less than
0 240 300 360 420
240 300 360 420 480
0 2 4 6 8
0 0 0 0 0
480 540 600 660 720
540 600 660 720 780
10 12 15 17 19
780 840 900 960 1020
840 900 960 1020 1080
1080 1140 1200 1260 1320
Vermont Wage Bracket Withholding Charts Single Monthly Married Monthly 2
Number of Exemptions Claimed
3
4
5
6
7
8
9
10
Payment
0
1
7
8
9
10
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 2 4 6
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
20 22 24 26 29
8 10 12 14 17
0 0 0 2 5
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1560 1620 1680 1740 1800
31 33 35 37 39
19 21 23 25 27
7 9 11 13 15
0 0 0 1 3
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1800 1860 1920 1980 2040
1860 1920 1980 2040 2100
41 43 46 48 50
29 31 34 36 38
17 19 22 24 26
5 7 10 12 14
0 0 0 0 2
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
2100 2160 2220 2280 2340
2160 2220 2280 2340 2400
52 54 56 58 60
40 42 44 46 48
28 30 32 34 37
16 18 20 22 25
4 6 8 10 13
0 0 0 0 1
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
2400 2460 2520 2580 2640
2460 2520 2580 2640 2700
63 65 67 69 71
51 53 55 57 59
39 41 43 45 47
27 29 31 33 35
15 17 19 21 23
3 5 7 9 11
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
2700 2760 2820 2880 2940
2760 2820 2880 2940 3000
73 75 78 80 82
61 63 66 68 70
49 51 54 56 58
37 39 42 44 46
25 27 30 32 34
13 15 18 20 22
1 3 6 8 10
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
3000 3060 3120 3180 3240
3060 3120 3180 3240 3300
84 86 88 90 92
72 74 76 78 80
60 62 64 66 68
48 50 52 54 56
36 38 40 42 44
24 26 28 30 33
12 14 16 18 21
0 2 4 6 9
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
but less than
0 0 0 0 0
0 660 720 780 840
660 720 780 840 900
0 1 3 5 7
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
900 960 1020 1080 1140
960 1020 1080 1140 1200
9 11 14 16 18
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1200 1260 1320 1380 1440
1260 1320 1380 1440 1500
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1500 1560 1620 1680 1740
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 1
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
16 18 20 22 24
4 6 8 10 12
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
38 40 42 45 47
26 28 31 33 35
14 16 19 21 23
2 4 7 9 11
0 0 0 0 0
49 51 53 55 57
37 39 41 43 45
25 27 29 31 33
13 15 17 19 21
1 3 5 7 9
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 3 5 7
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
21 23 25 27 29
9 11 13 15 17
0 0 1 3 5
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1140 1200 1260 1320 1380
32 34 36 38 40
20 22 24 26 28
8 10 12 14 16
0 0 0 2 4
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
1380 1440 1500 1560 1620
1440 1500 1560 1620 1680
42 44 46 49 51
30 32 34 37 39
18 20 23 25 27
6 8 11 13 15
0 0 0 1 3
0 0 0 0 0
1680 1740 1800 1860 1920
1740 1800 1860 1920 1980
53 55 57 59 61
41 43 45 47 49
29 31 33 35 37
17 19 21 23 25
5 7 9 11 13
1980 2040 2100 2160 2220
2040 2100 2160 2220 2280
64 66 68 70 72
52 54 56 58 60
40 42 44 46 48
28 30 32 34 36
2280 2340 2400 2460 2520
2340 2400 2460 2520 2580
74 76 78 81 83
62 64 66 69 71
50 52 54 57 59
2580 2640 2700 2760 2820
2640 2700 2760 2820 2880
85 87 89 91 93
73 75 77 79 81
61 63 65 67 69
Effective Date: January 1, 2017
Number of Exemptions Claimed
Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
at least
Vermont Withholding is: 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
13
2
2017
3
4
5
6
Civil union partners use Married chart Page 11 of 14
2017 Payment
0
1
at least
but less than
2880 2940 3000 3060 3120
2940 95 3000 98 3060 100 3120 102 3180 104
83 86 88 90 92
3180 3240 3300 3360 3420
3240 3300 3360 3420 3480
106 108 110 114 118
3480 3540 3600 3660 3720
3540 3600 3660 3720 3780
3780 3840 3900 3960 4020
Vermont Wage Bracket Withholding Charts Single Monthly Married Monthly 2
Number of Exemptions Claimed
3
4
5
6
7
8
9
10
Payment
0
1
7
8
9
10
71 73 75 77 79
0 1 3 5 7
0 0 0 0 0
0 0 0 0 0
93 95 97 100 102
81 83 85 88 90
69 71 74 76 78
57 59 62 64 66
45 47 50 52 54
33 35 38 40 42
21 23 26 28 30
9 11 14 16 18
0 0 2 4 6
0 0 0 0 0
116 118 120 122 124
104 106 108 110 112
92 94 96 98 100
80 82 84 86 88
68 70 72 74 76
56 58 60 62 64
44 46 48 50 52
32 34 36 38 40
20 22 24 26 29
8 10 12 14 17
0 0 0 2 5
4260 4320 4380 4440 4500
126 129 131 133 135
115 117 119 121 123
103 105 107 109 111
91 93 95 97 99
79 81 83 85 87
67 69 71 73 75
55 57 59 61 63
43 45 47 49 51
31 33 35 37 39
19 21 23 25 27
7 9 11 13 15
4500 4560 4620 4680 4740
4560 4620 4680 4740 4800
137 139 141 144 146
125 127 129 132 134
113 115 117 120 122
101 103 105 108 110
89 91 93 96 98
77 79 82 84 86
65 67 70 72 74
53 55 58 60 62
41 43 46 48 50
29 31 34 36 38
17 19 22 24 26
29 31 33 35 37
4800 4860 4920 4980 5040
4860 4920 4980 5040 5100
148 150 152 154 156
136 138 140 142 144
124 126 128 130 132
112 114 116 118 120
100 102 104 106 108
88 90 92 94 96
76 78 80 82 84
64 66 68 70 72
52 54 56 58 60
40 42 44 46 48
28 30 32 34 37
52 54 56 58 60
40 42 44 46 48
5100 5160 5220 5280 5340
5160 5220 5280 5340 5400
158 161 163 165 167
146 149 151 153 155
134 137 139 141 143
123 125 127 129 131
111 113 115 117 119
99 101 103 105 107
87 89 91 93 95
75 77 79 81 83
63 65 67 69 71
51 53 55 57 59
39 41 43 45 47
74 76 78 81 83
62 64 66 69 71
50 52 54 57 59
5400 5460 5520 5580 5640
5460 5520 5580 5640 5700
169 171 173 175 178
157 159 161 164 166
145 147 149 152 154
133 135 137 140 142
121 123 125 128 130
109 111 113 116 118
97 99 101 104 106
85 87 89 92 94
73 75 78 80 82
61 63 66 68 70
49 51 54 56 58
85 87 89 91 93
73 75 77 79 81
61 63 65 67 69
5700 5760 5820 5880 5940
5760 5820 5880 5940 6000
180 182 184 187 191
168 170 172 174 176
156 158 160 162 164
144 146 148 150 152
132 134 136 138 140
120 122 124 126 128
108 110 112 114 116
96 98 100 102 104
84 86 88 90 92
72 74 76 78 80
60 62 64 66 68
but less than
0 0 0 0 0
3300 3360 3420 3480 3540
3360 95 3420 97 3480 99 3540 101 3600 103
83 85 87 89 91
0 0 3 5 7
0 0 0 0 0
3600 3660 3720 3780 3840
3660 3720 3780 3840 3900
105 107 109 112 114
21 23 25 27 29
9 11 13 15 17
0 0 1 3 5
3900 3960 4020 4080 4140
3960 4020 4080 4140 4200
44 46 48 50 52
32 34 36 38 40
20 22 24 26 28
8 10 12 14 16
4200 4260 4320 4380 4440
66 68 70 73 75
54 56 58 61 63
42 44 46 49 51
30 32 34 37 39
18 20 23 25 27
89 91 93 95 97
77 79 81 83 85
65 67 69 71 73
53 55 57 59 61
41 43 45 47 49
112 116 120 124 128
99 102 104 106 108
87 90 92 94 96
75 78 80 82 84
64 66 68 70 72
155 159 163 167 171
132 136 140 144 148
110 113 117 121 125
98 100 102 105 107
86 88 90 93 95
175 179 184 188 192
152 157 161 165 169
129 134 138 142 146
109 111 115 119 123
97 99 101 103 105
72 74 76 78 80
0 2 4 6 8
0 0 0 0 0
94 96 98 101 103
82 84 86 89 91
70 72 74 77 79
58 60 62 65 67
46 48 50 53 55
34 36 38 41 43
22 24 27 29 31
10 12 15 17 19
122 126 130 134 138
105 107 109 111 115
93 95 97 99 101
81 83 85 87 89
69 71 73 75 77
57 59 61 63 65
45 47 49 51 53
33 35 37 39 41
3840 3900 3960 4020 4080
142 146 150 154 159
119 123 127 132 136
103 106 108 110 113
91 94 96 98 100
79 82 84 86 88
68 70 72 74 76
56 58 60 62 64
4080 4140 4200 4260 4320
4140 4200 4260 4320 4380
163 167 171 175 179
140 144 148 152 156
117 121 125 129 133
102 104 106 109 111
90 92 94 97 99
78 80 82 85 87
4380 4440 4500 4560 4620
4440 4500 4560 4620 4680
183 187 191 195 199
160 164 168 172 176
137 141 145 149 153
114 118 122 126 131
101 103 105 107 109
4680 4740 4800 4860 4920
4740 4800 4860 4920 4980
203 208 212 216 220
180 185 189 193 197
158 162 166 170 174
135 139 143 147 151
4980 5040 5100 5160 5220
5040 5100 5160 5220 5280
224 228 232 236 240
201 205 209 213 217
178 182 186 190 194
5280 5340 5400 5460 5520
5340 5400 5460 5520 5580
244 248 252 256 261
221 225 229 234 238
198 202 206 211 215
Effective Date: January 1, 2017
Number of Exemptions Claimed
Vermont Withholding is: 59 47 35 23 11 61 49 37 25 13 63 51 39 27 15 65 53 41 29 17 67 55 43 31 19
at least
Vermont Withholding is: 60 48 36 24 12 62 50 38 26 14 64 52 40 28 16 66 54 42 30 18 68 56 44 32 20
14
2
2017
3
4
5
6
Civil union partners use Married chart Page 12 of 14
2017 Vermont Wage Bracket Withholding Charts 2017 Single Daily or Miscellaneous Married Daily or Miscellaneous Payment (per day)
Number of Exemptions Claimed
0
1
2
at least
but less than
0 12 15 18 21
12 15 18 21 24
0.00 0.12 0.22 0.33 0.44
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
24 27 30 33 36
27 30 33 36 39
0.54 0.65 0.76 0.86 0.97
0.00 0.10 0.20 0.31 0.42
39 42 45 48 51
42 45 48 51 54
1.08 1.18 1.29 1.40 1.50
54 57 60 63 66
57 60 63 66 69
69 72 75 78 81
3
4
5
6
7
8
9
Payment (per day)
10
Number of Exemptions Claimed
0
1
8
9
10
0.00 0.00 0.00 0.00 0.00
Vermont Withholding is: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.01 0.11 0.22 0.32 0.43
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
1.09 1.20 1.30 1.41 1.52
0.54 0.64 0.75 0.86 0.96
0.00 0.09 0.20 0.30 0.41
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
78 81 84 87 90
1.62 1.73 1.84 1.94 2.05
1.07 1.18 1.28 1.39 1.50
0.52 0.62 0.73 0.84 0.94
0.00 0.07 0.18 0.28 0.39
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
90 93 96 99 102
93 96 99 102 105
2.16 2.26 2.37 2.48 2.58
1.60 1.71 1.82 1.92 2.03
1.05 1.16 1.26 1.37 1.48
0.50 0.60 0.71 0.82 0.92
0.00 0.05 0.16 0.26 0.37
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
105 108 111 114 117
108 111 114 117 120
2.69 2.79 2.90 3.01 3.11
2.14 2.24 2.35 2.45 2.56
1.58 1.69 1.80 1.90 2.01
1.03 1.14 1.24 1.35 1.46
0.48 0.58 0.69 0.80 0.90
0.00 0.03 0.14 0.24 0.35
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
120 123 126 129 132
123 126 129 132 135
3.22 3.33 3.43 3.54 3.65
2.67 2.77 2.88 2.99 3.09
2.11 2.22 2.33 2.43 2.54
1.56 1.67 1.78 1.88 1.99
1.01 1.12 1.22 1.33 1.44
0.46 0.56 0.67 0.78 0.88
0.00 0.01 0.12 0.22 0.33
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
135 138 141 144 147
138 141 144 147 150
3.75 3.86 3.97 4.07 4.18
3.20 3.31 3.41 3.52 3.63
2.65 2.75 2.86 2.97 3.07
2.09 2.20 2.31 2.41 2.52
1.54 1.65 1.75 1.86 1.97
0.99 1.10 1.20 1.31 1.41
0.44 0.54 0.65 0.76 0.86
0.00 0.00 0.10 0.20 0.31
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.06 0.17 0.27
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
150 153 156 159 162
153 156 159 162 165
4.29 4.39 4.50 4.61 4.71
3.73 3.84 3.95 4.05 4.16
3.18 3.29 3.39 3.50 3.61
2.63 2.73 2.84 2.95 3.05
2.07 2.18 2.29 2.39 2.50
1.52 1.63 1.73 1.84 1.95
0.97 1.07 1.18 1.29 1.39
0.42 0.52 0.63 0.73 0.84
0.00 0.00 0.08 0.18 0.29
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
at least
but less than
0.00 0.00 0.00 0.00 0.00
0 33 36 39 42
33 36 39 42 45
0.00 0.13 0.24 0.35 0.45
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
45 48 51 54 57
48 51 54 57 60
0.56 0.66 0.77 0.88 0.98
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
60 63 66 69 72
63 66 69 72 75
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
75 78 81 84 87
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.02 0.12 0.23 0.33
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.99 1.10 1.21 1.31 1.42
0.44 0.55 0.65 0.76 0.87
0.00 0.00 0.10 0.21 0.31
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
2.08 2.19 2.29 2.40 2.51
1.53 1.63 1.74 1.85 1.95
0.97 1.08 1.19 1.29 1.40
0.42 0.53 0.63 0.74 0.85
0.00 0.00 0.08 0.19 0.29
2.61 2.72 2.82 2.93 3.04
2.06 2.17 2.27 2.38 2.49
1.51 1.61 1.72 1.83 1.93
0.95 1.06 1.17 1.27 1.38
0.40 0.51 0.61 0.72 0.83
0.00 0.00 0.00 0.00 0.00
Vermont Withholding is: 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.52 0.63 0.74 0.84 0.95
0.00 0.08 0.18 0.29 0.40
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
1.61 1.71 1.82 1.93 2.03
1.06 1.16 1.27 1.37 1.48
0.50 0.61 0.72 0.82 0.93
0.00 0.06 0.16 0.27 0.38
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
72 75 78 81 84
2.14 2.25 2.35 2.46 2.57
1.59 1.69 1.80 1.91 2.01
1.03 1.14 1.25 1.35 1.46
0.48 0.59 0.69 0.80 0.91
0.00 0.04 0.14 0.25 0.36
0.00 0.00 0.00 0.00 0.00
84 87 90 93 96
87 90 93 96 99
2.67 2.78 2.89 2.99 3.10
2.12 2.23 2.33 2.44 2.55
1.57 1.67 1.78 1.89 1.99
1.01 1.12 1.23 1.33 1.44
0.46 0.57 0.67 0.78 0.89
99 102 105 108 111
102 105 108 111 114
3.21 3.31 3.42 3.53 3.63
2.65 2.76 2.87 2.97 3.08
2.10 2.21 2.31 2.42 2.53
1.55 1.65 1.76 1.87 1.97
114 117 120 123 126
117 120 123 126 129
3.74 3.84 3.95 4.06 4.16
3.19 3.29 3.40 3.50 3.61
2.63 2.74 2.85 2.95 3.06
129 132 135 138 141
132 135 138 141 144
4.27 4.38 4.48 4.59 4.70
3.72 3.82 3.93 4.04 4.14
3.16 3.27 3.38 3.48 3.59
Effective Date: January 1, 2017
15
2
3
4
5
6
7
Civil union partners use Married chart Page 13 of 14
2017 Vermont Wage Bracket Withholding Charts 2017 Single Daily or Miscellaneous Married Daily or Miscellaneous Payment (per day)
Number of Exemptions Claimed
0
1
2
3
4
5
6
7
8
9
at least
but less than
144 147 150 153 156
147 150 153 156 159
4.80 4.91 5.02 5.12 5.32
4.25 4.36 4.46 4.57 4.68
3.70 3.80 3.91 4.02 4.12
3.14 3.25 3.36 3.46 3.57
2.59 2.70 2.80 2.91 3.02
2.04 2.15 2.25 2.36 2.46
1.49 1.59 1.70 1.81 1.91
0.93 1.04 1.15 1.25 1.36
0.38 0.49 0.59 0.70 0.81
0.00 0.00 0.04 0.15 0.25
159 162 165 168 171
162 165 168 171 174
5.52 5.72 5.93 6.13 6.34
4.78 4.89 5.00 5.10 5.28
4.23 4.34 4.44 4.55 4.66
3.68 3.78 3.89 4.00 4.10
3.12 3.23 3.34 3.44 3.55
2.57 2.68 2.78 2.89 3.00
2.02 2.12 2.23 2.34 2.44
1.47 1.57 1.68 1.78 1.89
0.91 1.02 1.13 1.23 1.34
174 177 180 183 186
177 180 183 186 189
6.54 6.74 6.95 7.15 7.36
5.48 5.69 5.89 6.09 6.30
4.76 4.87 4.98 5.08 5.24
4.21 4.32 4.42 4.53 4.64
3.66 3.76 3.87 3.98 4.08
3.10 3.21 3.32 3.42 3.53
2.55 2.66 2.76 2.87 2.98
2.00 2.10 2.21 2.32 2.42
189 192 195 198 201
192 195 198 201 204
7.56 7.76 7.97 8.17 8.38
6.50 6.71 6.91 7.11 7.32
5.44 5.65 5.85 6.05 6.26
4.74 4.85 4.95 5.06 5.20
4.19 4.30 4.40 4.51 4.62
3.64 3.74 3.85 3.96 4.06
3.08 3.19 3.30 3.40 3.51
204 207 210 213 216
207 210 213 216 219
8.58 8.78 8.99 9.19 9.40
7.52 7.73 7.93 8.13 8.34
6.46 6.67 6.87 7.07 7.28
5.40 5.61 5.81 6.02 6.22
4.72 4.83 4.93 5.04 5.16
4.17 4.28 4.38 4.49 4.59
219 222 225 228 231
222 225 228 231 234
9.60 9.80 10.01 10.21 10.42
8.54 8.75 8.95 9.15 9.36
7.48 7.69 7.89 8.09 8.30
6.42 6.63 6.83 7.04 7.24
5.36 5.57 5.77 5.98 6.18
234 237 240 243 246
237 240 243 246 249
10.62 9.56 8.50 10.82 9.77 8.71 11.03 9.97 8.91 11.23 10.17 9.11 11.44 10.38 9.32
7.44 7.65 7.85 8.06 8.26
249 252 255 258 261
252 255 258 261 264
11.64 11.84 12.05 12.25 12.46
10.58 9.52 10.79 9.73 10.99 9.93 11.19 10.13 11.40 10.34
264 267 270 273 276
267 270 273 276 279
12.66 12.86 13.07 13.27 13.48
11.60 11.81 12.01 12.21 12.42
Payment (per day)
10
0
1
2
3
4
5
6
7
8
9
10
0.39 0.50 0.61 0.71 0.82
0.00 0.00 0.05 0.16 0.27
0.00 0.00 0.00 0.00 0.00
1.48 1.59 1.69 1.80 1.91
0.93 1.03 1.14 1.25 1.35
0.37 0.48 0.59 0.69 0.80
0.00 0.00 0.03 0.14 0.25
2.57 2.67 2.78 2.89 2.99
2.01 2.12 2.23 2.33 2.44
1.46 1.57 1.67 1.78 1.89
0.91 1.01 1.12 1.23 1.33
0.35 0.46 0.57 0.67 0.78
3.65 3.76 3.86 3.97 4.08
3.10 3.20 3.31 3.42 3.52
2.55 2.65 2.76 2.86 2.97
1.99 2.10 2.21 2.31 2.42
1.44 1.55 1.65 1.76 1.87
0.89 0.99 1.10 1.21 1.31
4.74 4.84 4.95 5.06 5.16
4.18 4.29 4.40 4.50 4.61
3.63 3.74 3.84 3.95 4.06
3.08 3.18 3.29 3.40 3.50
2.52 2.63 2.74 2.84 2.95
1.97 2.08 2.18 2.29 2.40
1.42 1.53 1.63 1.74 1.84
5.82 5.93 6.04 6.14 6.25
5.27 5.38 5.48 5.59 5.70
4.72 4.82 4.93 5.04 5.14
4.16 4.27 4.38 4.48 4.59
3.61 3.72 3.82 3.93 4.04
3.06 3.16 3.27 3.38 3.48
2.50 2.61 2.72 2.82 2.93
1.95 2.06 2.16 2.27 2.38
6.91 7.01 7.12 7.23 7.33
6.35 6.46 6.57 6.67 6.78
5.80 5.91 6.01 6.12 6.23
5.25 5.36 5.46 5.57 5.67
4.70 4.80 4.91 5.02 5.12
4.14 4.25 4.36 4.46 4.57
3.59 3.70 3.80 3.91 4.02
3.04 3.14 3.25 3.36 3.46
2.48 2.59 2.70 2.80 2.91
7.99 8.10 8.21 8.31 8.42
7.44 7.55 7.65 7.76 7.87
6.89 6.99 7.10 7.21 7.31
6.33 6.44 6.55 6.65 6.76
5.78 5.89 5.99 6.10 6.21
5.23 5.33 5.44 5.55 5.65
4.68 4.78 4.89 4.99 5.10
4.12 4.23 4.34 4.44 4.55
3.57 3.68 3.78 3.89 4.00
3.02 3.12 3.23 3.34 3.44
8.53 8.72 8.93 9.13 9.33
7.97 8.08 8.19 8.29 8.40
7.42 7.53 7.63 7.74 7.85
6.87 6.97 7.08 7.19 7.29
6.31 6.42 6.53 6.63 6.74
5.76 5.87 5.97 6.08 6.19
5.21 5.31 5.42 5.53 5.63
4.65 4.76 4.87 4.97 5.08
4.10 4.21 4.31 4.42 4.53
3.55 3.66 3.76 3.87 3.97
at least
but less than
0.00 0.00 0.00 0.00 0.00
165 168 171 174 177
168 171 174 177 180
4.82 4.92 5.03 5.14 5.24
4.27 4.37 4.48 4.58 4.69
3.71 3.82 3.93 4.03 4.14
3.16 3.27 3.37 3.48 3.59
2.61 2.71 2.82 2.93 3.03
2.05 2.16 2.27 2.37 2.48
1.50 1.61 1.71 1.82 1.93
0.95 1.05 1.16 1.27 1.37
0.36 0.47 0.57 0.68 0.79
0.00 0.00 0.02 0.13 0.23
180 183 186 189 192
183 186 189 192 195
5.35 5.46 5.56 5.67 5.78
4.80 4.90 5.01 5.12 5.22
4.24 4.35 4.46 4.56 4.67
3.69 3.80 3.91 4.01 4.12
3.14 3.25 3.35 3.46 3.57
2.59 2.69 2.80 2.91 3.01
2.03 2.14 2.25 2.35 2.46
1.44 1.55 1.66 1.76 1.87
0.89 1.00 1.10 1.21 1.32
0.34 0.45 0.55 0.66 0.76
195 198 201 204 207
198 201 204 207 210
5.88 5.99 6.10 6.20 6.31
5.33 5.44 5.54 5.65 5.76
4.78 4.88 4.99 5.10 5.20
4.22 4.33 4.44 4.54 4.65
3.67 3.78 3.88 3.99 4.10
3.12 3.23 3.33 3.44 3.54
2.53 2.64 2.74 2.85 2.96
1.98 2.08 2.19 2.30 2.40
1.42 1.53 1.64 1.74 1.85
0.87 0.98 1.08 1.19 1.30
210 213 216 219 222
213 216 219 222 225
6.42 6.52 6.63 6.74 6.84
5.86 5.97 6.08 6.18 6.29
5.31 5.42 5.52 5.63 5.74
4.76 4.86 4.97 5.08 5.18
4.20 4.31 4.42 4.52 4.63
3.62 3.72 3.83 3.94 4.04
3.06 3.17 3.28 3.38 3.49
2.51 2.62 2.72 2.83 2.94
1.96 2.06 2.17 2.28 2.38
1.40 1.51 1.62 1.72 1.83
225 228 231 234 237
228 231 234 237 240
6.95 7.05 7.16 7.27 7.37
6.40 6.50 6.61 6.71 6.82
5.84 5.95 6.06 6.16 6.27
5.29 5.40 5.50 5.61 5.72
4.70 4.81 4.91 5.02 5.13
4.15 4.25 4.36 4.47 4.57
3.60 3.70 3.81 3.91 4.02
3.04 3.15 3.26 3.36 3.47
2.49 2.60 2.70 2.81 2.92
1.94 2.04 2.15 2.26 2.36
240 243 246 249 252
243 246 249 252 255
7.48 7.59 7.69 7.80 7.91
6.93 7.03 7.14 7.25 7.35
6.37 6.48 6.59 6.69 6.80
6.38 6.59 6.79 7.00 7.20
5.32 5.53 5.73 5.94 6.14
4.68 4.79 4.89 5.00 5.11
4.13 4.23 4.34 4.45 4.55
3.57 3.68 3.79 3.89 4.00
3.02 3.13 3.23 3.34 3.45
2.47 2.58 2.68 2.79 2.89
255 258 261 264 267
258 261 264 267 270
8.01 8.12 8.23 8.33 8.44
7.46 7.57 7.67 7.78 7.89
8.46 8.67 8.87 9.08 9.28
7.40 7.61 7.81 8.02 8.22
6.34 6.55 6.75 6.96 7.16
5.29 5.49 5.69 5.90 6.10
4.66 4.77 4.87 4.98 5.09
4.11 4.21 4.32 4.43 4.53
3.55 3.66 3.77 3.87 3.98
3.00 3.11 3.21 3.32 3.43
270 273 276 279 282
273 276 279 282 285
8.56 8.76 8.97 9.17 9.37
9.48 9.69 9.89 10.10 10.30
8.42 8.63 8.83 9.04 9.24
7.36 7.57 7.77 7.98 8.18
6.31 6.51 6.71 6.92 7.12
5.25 5.45 5.65 5.86 6.06
4.64 4.75 4.85 4.96 5.07
4.09 4.19 4.30 4.41 4.51
3.53 3.64 3.75 3.85 3.96
285 288 291 294 297
288 291 294 297 300
9.58 9.78 9.99 10.19 10.39
Vermont Withholding is:
10.54 10.75 10.95 11.15 11.36
Number of Exemptions Claimed
Effective Date: January 1, 2017
16
Vermont Withholding is:
Civil union partners use Married chart Page 14 of 14