State of Vermont Department of Taxes 2021 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: tax.vermont.gov
Effective 01/01/2021 • Expires 12/31/2021 • Pub. GB-1210
Page 1 of 15 DEPARTMENT OF TAXES 2021 Income Tax Withholding Instructions
This document is designed to provide you with an overview of the Vermont Withholding Tax. If you need How is Vermont Income Tax further clarification, contact information for the Business Withholding Computed? Section of the Vermont Department of Taxes is found on The Vermont Income Tax Withholding is computed in page 2 of this document or by visiting our website at the same manner as federal withholding tax by using tax.vermont.gov. the Vermont withholding tables or wage bracket charts. What payments are subject to Vermont Income The filing status, number of withholding allowances, Tax Withholding? and any extra withholding for each pay period is determined from the employee’s Form W-4VT, Vermont Wages, pensions, annuities, and other payments are Employee’s Withholding Allowance Certificate. generally subject to Vermont income tax withholding if the Employees who have adjusted their federal withholding payments are subject to federal tax withholding and the in anticipation of a credit(s) and employees who are in payments are made to: civil unions or civil marriages will not have the correct 1. a Vermont resident or Vermont tax withheld unless they complete Form 2. a nonresident of Vermont for services performed in W-4VT. Vermont. Employees should complete or update Form W-4VT For further information on wages or payments subject to federal withholding tax, see IRS Publication 15 (Circular E) The Department strongly recommends that employers available at irs.gov. require their employees to complete or update Form W-4VT. Adjustments for Services Not Performed in An employer may use the information from federal Vermont Form W-4 if a Vermont form is not submitted, but there is a possibility that not enough tax will be withheld. Nonresidents: When an employee is not a Vermont This could result in a tax liability or tax owed when resident and works in Vermont and another state during employees file their taxes. If the federal Form W-4 a payroll period, compute the tax on the full payment and indicates an additional amount of federal withholding then multiply the ratio of Vermont hours to total hours. For for each pay period on Line 6, the Vermont withholding example, a nonresident employee worked in Vermont for 16 should be increased by 30% of the extra federal hours during a 40-hour pay period. If the state withholding withholding. on the wages for the entire 40 hours is $48.00, the Vermont withholding for the 16 hours is: $48.00 x 16/40 = $19.20 differ from the federal wages due to the treatment of fringe benefits affecting the employee’s partner. Residents: If a payment to a Vermont resident includes For the purpose of treating a cafeteria plan payment as pre- payment for services performed outside this state, the tax or imputing income from an employer-paid benefit, the withholding is computed on the full payment, then federal rules for the payment are applied for state purposes reduced by the income tax withheld for the state where as though the employee’s partner is a spouse. services were performed. An employee who moves into Vermont during a tax year is considered a resident for NOTE: This applies only in the case of civil unions withholding purposes. and civil marriages and not to domestic partnership arrangements. Civil Unions or Civil Marriages Vermont withholding for employees who are partners in civil unions or civil marriages is determined by the filing Tables: see page 3 status of the employee—either married filing joint or Charts: see page 5 married filing separate. The Vermont taxable wages may
Page 2 of 15 Annuities, Supplemental Payments and Please note: Deferred Compensation Payments You are required to submit 1099 forms if: You must withhold Vermont income tax on payments 1. The payment was subject to Vermont to Vermont residents when federal withholding is withholding or required. Vermont withholding is also required where the 2. The payment was made to a nonresident recipient elects optional federal withholding and does not of Vermont for services performed in specifically state that the payment is exempt from Vermont Vermont. withholding. For periodic payments, the tax is computed using the Vermont wage charts or tables. For non-periodic on the W-2 and/or 1099 forms. Form WHT-434 and Forms payments, the Vermont withholding can be estimated at W-2 and 1099 may be filed for 2018 on our online filing site 30% of the federal withholding. In all cases, the taxpayer at.myVTax.vermont.gov. is responsible for ensuring that the correct amount is The commissioner of taxes has mandated the electronic withheld to avoid underpayment of the Vermont tax filing of Form WHT-434 and the accompanying forms liability. for all employers who will submit 25 or more W-2 and/or 1099 forms. Payroll filing services have been mandated to Payments Under a Non-Qualified Deferred submit all filings electronically. Compensation Plan When a person makes a payment that was previously Combined Fed/State Program deferred under a non-qualified deferred compensation The Vermont Department of Taxes is no longer plan, the correct withholding rate is 6% of the deferred participating in the Combined Fed/State program for payment. The withholding is based on both the deferred submitting W-2 and 1099 forms with the IRS. You must payment and any income that may be derived from the file these forms directly with the Department. deferred compensation. Contact Information for the Department of Reporting and Remitting Vermont Income Tax Taxes and Other Government Agencies Withheld Vermont Department of Taxes, Taxpayer Services Division If you pay wages or make payments to Vermont income Mail: PO Box 547 tax withholding, you must register with the Vermont Montpelier, VT 05601-0547 Department of Taxes for a withholding account. You may Email: [email protected] register online at myvtax.vermont.gov, or you may register Phone: (802) 828-2551 using Form BR-400, Application for a Business Tax Account Fax: (802) 828-5787 found at tax.vermont.gov/forms. Internal Revenue Service (Federal income tax) The Department will determine your filing frequency based on your annual withholding totals. You may Website: irs.gov file your returns and remit the tax online easily and Phone: (800) 829-1040 conveniently at myvtax.vermont.gov, or you may file using Social Security Admin. (Social Security/Medicare tax) paper forms available at tax.vermont.gov/forms. Website: ssa.gov Phone: (800) 772-1213 Filing Forms W-2 and/or 1099 Vermont Department of Labor (unemployment insurance, All employers are required to file Form WHT-434, Annual minimum wage, overtime, worker comp.) Withholding Reconciliation. This form serves as the Website: labor.vermont.gov transmittal for Forms W-2 and/or 1099 and reconciles the Phone: (802) 828-4000 amount of Vermont income tax withholding reported during the year to the amount of withholding tax shown
E-file your withholding tax forms atmyVTax.vermont.gov . Find more information on withholding tax at tax.vermont.gov.
Page 3 of 15 Vermont Percentage Method Withholding Tables (for wages paid in 2021)
WEEKLY PAYROLLS Single Married If Wages* are: If Wages* are: over but not over Vermont withholding is: over but not over Vermont withholding is: $0 $61 $0 of amount over $0 $183 $0 of amount over 61 849 0 + 3.35% $61 183 1,499 0 + 3.35% $183 849 1,969 26.40 + 6.60% 849 1,499 3,363 44.09 + 6.60% 1,499 1,969 4,041 100.32 + 7.60% 1,969 3,363 5,028 167.11 + 7.60% 3,363 4,041 - 257.79 + 8.75% 4,041 5,028 - 293.65 + 8.75% 5,028
*use wages after subtracting withholding allowances (one withholding allowance equals $84.62)
BIWEEKLY PAYROLLS Single Married If Wages* are: If Wages* are: over but not over Vermont withholding is: over but not over Vermont withholding is: $0 $122 $0 of amount over $0 $366 $0 of amount over 122 1,697 0 + 3.35% $122 366 2,997 0 + 3.35% $366 1,697 3,938 52.76 + 6.60% 1,697 2,997 6,726 88.14 + 6.60% 2,997 3,938 8,082 200.67 + 7.60% 3,938 6,726 10,057 334.25 + 7.60% 6,726 8,082 - 515.61 + 8.75% 8,082 10,057 - 587.41 + 8.75% 10,057
*use wages after subtracting withholding allowances (one withholding allowance equals $169.23)
SEMIMONTHLY PAYROLLS Single Married If Wages* are: If Wages* are: over but not over Vermont withholding is: over but not over Vermont withholding is: $0 $132 $0 of amount over $0 $397 $0 of amount over 132 1,839 0 + 3.35% $132 397 3,247 0 + 3.35% $397 1,839 4,266 57.18 + 6.60% 1,839 3,247 7,286 95.48 + 6.60% 3,247 4,266 8,755 217.37 + 7.60% 4,266 7,286 10,895 362.05 + 7.60% 7,286 8,755 - 558.53 + 8.75% 8,755 10,895 - 636.33 + 8.75% 10,895
*use wages after subtracting withholding allowances (one withholding allowance equals $183.33)
MONTHLY PAYROLLS Single Married If Wages* are: If Wages* are: over but not over Vermont withholding is: over but not over Vermont withholding is: $0 $265 $0 of amount over $0 $794 $0 of amount over 265 3,677 0 + 3.35% $265 794 6,494 0 + 3.35% $794 3,677 8,531 114.30 + 6.60% 3,677 6,494 14,573 190.95 + 6.60% 6,494 8,531 17,510 434.67 + 7.60% 8,531 14,573 21,790 724.16 + 7.60% 14,573 17,510 - 1,117.07 + 8.75% 17,510 21,790 - 1,272.66 + 8.75% 21,790
*use wages after subtracting withholding allowances (one withholding allowance equals $366.67)
Effective Date: January 1, 2021 Civil union partners use Married table
Page 4 of 15 Vermont Percentage Method Withholding Tables (for wages paid in 2021)
QUARTERLY PAYROLLS Single Married If Wages* are: If Wages* are: over but not over Vermont withholding is: over but not over Vermont withholding is: $0 $794 $0 of amount over $0 $2,381 $0 of amount over 794 11,031 0 + 3.35% $794 2,381 19,481 0 + 3.35% $2,381 11,031 25,594 342.94 + 6.60% 11,031 19,481 43,719 572.85 + 6.60% 19,481 25,594 52,531 1,304.10 + 7.60% 25,594 43,719 65,369 2,172.56 + 7.60% 43,719 52,531 - 3,351.31 + 8.75% 52,531 65,369 - 3,817.96 + 8.75% 65,369
*use wages after subtracting withholding allowances (one withholding allowance equals $1100.00)
ANNUAL PAYROLLS Single Married If Wages* are: If Wages* are: over but not over Vermont withholding is: over but not over Vermont withholding is: $0 $3,175 $0 of amount over $0 $9,525 $0 of amount over 3,175 44,125 0 + 3.35% $3,175 9,525 77,925 0 + 3.35% $9,525 44,125 102,375 1,371.83 + 6.60% 44,125 77,925 174,875 2,291.40 + 6.60% 77,925 102,375 210,125 5,216.33 + 7.60% 102,375 174,875 261,475 8,690.10 + 7.60% 174,875 210,125 - 13,405.33 + 8.75% 210,125 261,475 - 15,271.70 + 8.75% 261,475
*use wages after subtracting withholding allowances (one withholding allowance equals $4400.00)
DAILY or MISCELLANEOUS PAYROLLS (per day) Single Married If Wages* divided by If Wages* divided by the number of days in the number of days in the payroll period are: the payroll period are: over but not over Vermont withholding (per day) is: over but not over Vermont withholding (per day) is: $0 $12.20 $0 of amount over $0 $36.60 $0.00 of amount over 12.20 169.70 0.00 + 3.35% $12.20 36.60 299.70 0.00 + 3.35% $36.60 169.70 393.80 5.28 + 6.60% 169.70 299.70 672.60 8.81 + 6.60% 299.70 393.80 808.20 20.07 + 7.60% 393.80 672.60 1,005.70 33.43 + 7.60% 672.60 808.20 - 51.56 + 8.75% 808.20 1,005.70 - 58.74 + 8.75% 1,005.70
*use wages after subtracting withholding allowances (one withholding allowance equals $16.92)
INSTRUCTIONS FOR USING TABLES EXAMPLE 1. Locate the correct table for your payroll frequency. An employee is paid $1800 each week. Her W-4VT form claims two Note the amount of one payroll allowance listed at the withholding allowances and married status. Her state withholding is bottom of the table. 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 $84.62 = $169.24. of allowances claimed by the employee on form W-4VT. Her wages (after allowances) are: $1800 - $169.24 = $1630.76. Subtract this amount from the amount of payment. Because $1630.76 falls between $1499 and $3363, the tax is computed as $44.09 plus 6.60% of the amount over $1499. 3. Compute the Vermont tax on the amount from step #2, $1630.76 - 1499.00 = $131.76 using the table. Vermont withholding is $52.79. $131.76 x 0.0660 = $ 8.70 $8.70 + 44.09 = $52.79
Effective Date: January 1, 2021 Civil union partners use Married table
Page 5 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Weekly Married Weekly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 0 75 0 0 0 0 0 0 0 0 0 0 0 0 195 0 0 0 0 0 0 0 0 0 0 0 75 90 1 0 0 0 0 0 0 0 0 0 0 195 210 1 0 0 0 0 0 0 0 0 0 0 90 105 1 0 0 0 0 0 0 0 0 0 0 210 225 1 0 0 0 0 0 0 0 0 0 0 105 120 2 0 0 0 0 0 0 0 0 0 0 225 240 2 0 0 0 0 0 0 0 0 0 0 120 135 2 0 0 0 0 0 0 0 0 0 0 240 255 2 0 0 0 0 0 0 0 0 0 0
135 150 3 0 0 0 0 0 0 0 0 0 0 255 270 3 0 0 0 0 0 0 0 0 0 0 150 165 3 0 0 0 0 0 0 0 0 0 0 270 285 3 0 0 0 0 0 0 0 0 0 0 165 180 4 1 0 0 0 0 0 0 0 0 0 285 300 4 1 0 0 0 0 0 0 0 0 0 180 195 4 1 0 0 0 0 0 0 0 0 0 300 315 4 1 0 0 0 0 0 0 0 0 0 195 210 5 2 0 0 0 0 0 0 0 0 0 315 330 5 2 0 0 0 0 0 0 0 0 0
210 225 5 2 0 0 0 0 0 0 0 0 0 330 345 5 2 0 0 0 0 0 0 0 0 0 225 240 6 3 0 0 0 0 0 0 0 0 0 345 360 6 3 0 0 0 0 0 0 0 0 0 240 255 6 3 1 0 0 0 0 0 0 0 0 360 375 6 3 1 0 0 0 0 0 0 0 0 255 270 7 4 1 0 0 0 0 0 0 0 0 375 390 7 4 1 0 0 0 0 0 0 0 0 270 285 7 4 2 0 0 0 0 0 0 0 0 390 405 7 4 2 0 0 0 0 0 0 0 0
285 300 8 5 2 0 0 0 0 0 0 0 0 405 420 8 5 2 0 0 0 0 0 0 0 0 300 315 8 5 3 0 0 0 0 0 0 0 0 420 435 8 5 3 0 0 0 0 0 0 0 0 315 330 9 6 3 0 0 0 0 0 0 0 0 435 450 9 6 3 0 0 0 0 0 0 0 0 330 345 9 6 4 1 0 0 0 0 0 0 0 450 465 9 6 4 1 0 0 0 0 0 0 0 345 360 10 7 4 1 0 0 0 0 0 0 0 465 480 10 7 4 1 0 0 0 0 0 0 0
360 375 10 7 5 2 0 0 0 0 0 0 0 480 495 10 7 5 2 0 0 0 0 0 0 0 375 390 11 8 5 2 0 0 0 0 0 0 0 495 510 11 8 5 2 0 0 0 0 0 0 0 390 405 11 8 6 3 0 0 0 0 0 0 0 510 525 11 8 6 3 0 0 0 0 0 0 0 405 420 12 9 6 3 0 0 0 0 0 0 0 525 540 12 9 6 3 0 0 0 0 0 0 0 420 435 12 9 7 4 1 0 0 0 0 0 0 540 555 12 9 7 4 1 0 0 0 0 0 0
435 450 13 10 7 4 1 0 0 0 0 0 0 555 570 13 10 7 4 1 0 0 0 0 0 0 450 465 13 10 8 5 2 0 0 0 0 0 0 570 585 13 10 8 5 2 0 0 0 0 0 0 465 480 14 11 8 5 2 0 0 0 0 0 0 585 600 14 11 8 5 2 0 0 0 0 0 0 480 495 14 11 9 6 3 0 0 0 0 0 0 600 615 14 11 9 6 3 0 0 0 0 0 0 495 510 15 12 9 6 3 1 0 0 0 0 0 615 630 15 12 9 6 3 1 0 0 0 0 0
510 525 15 12 10 7 4 1 0 0 0 0 0 630 645 15 12 10 7 4 1 0 0 0 0 0 525 540 16 13 10 7 4 2 0 0 0 0 0 645 660 16 13 10 7 4 2 0 0 0 0 0 540 555 16 13 11 8 5 2 0 0 0 0 0 660 675 16 13 11 8 5 2 0 0 0 0 0 555 570 17 14 11 8 5 3 0 0 0 0 0 675 690 17 14 11 8 5 3 0 0 0 0 0 570 585 17 14 12 9 6 3 0 0 0 0 0 690 705 17 14 12 9 6 3 0 0 0 0 0
585 600 18 15 12 9 6 4 1 0 0 0 0 705 720 18 15 12 9 6 4 1 0 0 0 0 600 615 18 15 13 10 7 4 1 0 0 0 0 720 735 18 15 13 10 7 4 1 0 0 0 0 615 630 19 16 13 10 7 5 2 0 0 0 0 735 750 19 16 13 10 7 5 2 0 0 0 0 630 645 19 16 14 11 8 5 2 0 0 0 0 750 765 19 16 14 11 8 5 2 0 0 0 0 645 660 20 17 14 11 8 6 3 0 0 0 0 765 780 20 17 14 11 8 6 3 0 0 0 0
660 675 20 17 15 12 9 6 3 0 0 0 0 780 795 20 17 15 12 9 6 3 0 0 0 0 675 690 21 18 15 12 9 7 4 1 0 0 0 795 810 21 18 15 12 9 7 4 1 0 0 0 690 705 21 18 16 13 10 7 4 1 0 0 0 810 825 21 18 16 13 10 7 4 1 0 0 0 705 720 22 19 16 13 10 8 5 2 0 0 0 825 840 22 19 16 13 10 8 5 2 0 0 0 720 735 22 19 17 14 11 8 5 2 0 0 0 840 855 22 19 17 14 11 8 5 2 0 0 0
Effective Date: January 1, 2021 Civil union partners use Married chart
Page 6 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Weekly Married Weekly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 735 750 23 20 17 14 11 9 6 3 0 0 0 855 870 23 20 17 14 11 9 6 3 0 0 0 750 765 23 20 18 15 12 9 6 3 1 0 0 870 885 23 20 18 15 12 9 6 3 1 0 0 765 780 24 21 18 15 12 10 7 4 1 0 0 885 900 24 21 18 15 12 10 7 4 1 0 0 780 795 24 22 19 16 13 10 7 4 2 0 0 900 915 24 21 19 16 13 10 7 4 2 0 0 795 810 25 22 19 16 13 11 8 5 2 0 0 915 930 25 22 19 16 13 11 8 5 2 0 0
810 825 25 23 20 17 14 11 8 5 3 0 0 930 945 25 22 20 17 14 11 8 5 3 0 0 825 840 26 23 20 17 15 12 9 6 3 0 0 945 960 26 23 20 17 14 12 9 6 3 0 0 840 855 26 24 21 18 15 12 9 7 4 1 0 960 975 26 23 21 18 15 12 9 6 4 1 0 855 870 27 24 21 18 16 13 10 7 4 1 0 975 990 27 24 21 18 15 13 10 7 4 1 0 870 885 28 25 22 19 16 13 10 8 5 2 0 990 1005 27 24 22 19 16 13 10 7 5 2 0
885 900 29 25 22 19 17 14 11 8 5 2 0 1005 1020 28 25 22 19 16 14 11 8 5 2 0 900 915 30 26 23 20 17 14 11 9 6 3 0 1020 1035 28 25 23 20 17 14 11 8 6 3 0 915 930 31 26 23 20 18 15 12 9 6 3 1 1035 1050 29 26 23 20 17 15 12 9 6 3 0 930 945 32 27 24 21 18 15 12 10 7 4 1 1050 1065 29 26 24 21 18 15 12 9 7 4 1 945 960 33 28 24 21 19 16 13 10 7 4 2 1065 1080 30 27 24 21 18 16 13 10 7 4 1
960 975 34 29 25 22 19 16 13 11 8 5 2 1080 1095 30 27 25 22 19 16 13 10 8 5 2 975 990 35 30 25 22 20 17 14 11 8 5 3 1095 1110 31 28 25 22 19 17 14 11 8 5 2 990 1005 36 31 26 23 20 17 14 12 9 6 3 1110 1125 31 28 26 23 20 17 14 11 9 6 3 1005 1020 37 32 26 23 21 18 15 12 9 6 4 1125 1140 32 29 26 23 20 18 15 12 9 6 3 1020 1035 38 33 27 24 21 18 15 13 10 7 4 1140 1155 32 29 27 24 21 18 15 12 10 7 4
1035 1050 39 34 28 24 22 19 16 13 10 7 5 1155 1170 33 30 27 24 21 19 16 13 10 7 4 1050 1065 40 35 29 25 22 19 16 14 11 8 5 1170 1185 33 30 28 25 22 19 16 13 11 8 5 1065 1080 41 36 30 25 23 20 17 14 11 8 6 1185 1200 34 31 28 25 22 20 17 14 11 8 5 1080 1095 42 37 31 26 23 20 17 15 12 9 6 1200 1215 34 31 29 26 23 20 17 14 12 9 6 1095 1110 43 38 32 26 24 21 18 15 12 9 7 1215 1230 35 32 29 26 23 21 18 15 12 9 6
1110 1125 44 39 33 27 24 21 18 16 13 10 7 1230 1245 35 32 30 27 24 21 18 15 13 10 7 1125 1140 45 40 34 28 25 22 19 16 13 10 8 1245 1260 36 33 30 27 24 22 19 16 13 10 7 1140 1155 46 41 35 29 25 22 19 17 14 11 8 1260 1275 36 33 31 28 25 22 19 16 14 11 8 1155 1170 47 42 36 30 26 23 20 17 14 11 9 1275 1290 37 34 31 28 25 23 20 17 14 11 8 1170 1185 48 43 37 31 26 23 20 18 15 12 9 1290 1305 37 34 32 29 26 23 20 17 15 12 9
1185 1200 49 43 38 32 27 24 21 18 15 12 10 1305 1320 38 35 32 29 26 24 21 18 15 12 9 1200 1215 50 44 39 33 28 24 21 19 16 13 10 1320 1335 38 36 33 30 27 24 21 18 16 13 10 1215 1230 51 45 40 34 29 25 22 19 16 13 11 1335 1350 39 36 33 30 27 25 22 19 16 13 10 1230 1245 52 46 41 35 30 25 22 20 17 14 11 1350 1365 39 37 34 31 28 25 22 19 17 14 11 1245 1260 53 47 42 36 31 26 23 20 17 14 12 1365 1380 40 37 34 31 29 26 23 20 17 14 11
1260 1275 54 48 43 37 32 26 23 21 18 15 12 1380 1395 40 38 35 32 29 26 23 21 18 15 12 1275 1290 55 49 44 38 33 27 24 21 18 15 13 1395 1410 41 38 35 32 30 27 24 21 18 15 13 1290 1305 56 50 45 39 34 28 24 22 19 16 13 1410 1425 41 39 36 33 30 27 24 22 19 16 13 1305 1320 57 51 46 40 35 29 25 22 19 16 14 1425 1440 42 39 36 33 31 28 25 22 19 16 14 1320 1335 58 52 47 41 36 30 25 23 20 17 14 1440 1455 42 40 37 34 31 28 25 23 20 17 14
1335 1350 59 53 48 42 37 31 26 23 20 17 15 1455 1470 43 40 37 34 32 29 26 23 20 17 15 1350 1365 60 54 49 43 38 32 26 24 21 18 15 1470 1485 43 41 38 35 32 29 26 24 21 18 15 1365 1380 61 55 50 44 39 33 27 24 21 18 16 1485 1500 44 41 38 35 33 30 27 24 21 18 16 1380 1395 62 56 51 45 40 34 28 25 22 19 16 1500 1515 45 42 39 36 33 30 27 25 22 19 16 1395 1410 63 57 52 46 41 35 29 25 22 19 17 1515 1530 46 42 39 36 34 31 28 25 22 19 17
Effective Date: January 1, 2021 Civil union partners use Married chart
Page 7 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Biweekly Married Biweekly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 0 150 0 0 0 0 0 0 0 0 0 0 0 0 390 0 0 0 0 0 0 0 0 0 0 0 150 180 1 0 0 0 0 0 0 0 0 0 0 390 420 1 0 0 0 0 0 0 0 0 0 0 180 210 2 0 0 0 0 0 0 0 0 0 0 420 450 2 0 0 0 0 0 0 0 0 0 0 210 240 3 0 0 0 0 0 0 0 0 0 0 450 480 3 0 0 0 0 0 0 0 0 0 0 240 270 4 0 0 0 0 0 0 0 0 0 0 480 510 4 0 0 0 0 0 0 0 0 0 0
270 300 5 0 0 0 0 0 0 0 0 0 0 510 540 5 0 0 0 0 0 0 0 0 0 0 300 330 6 1 0 0 0 0 0 0 0 0 0 540 570 6 1 0 0 0 0 0 0 0 0 0 330 360 7 2 0 0 0 0 0 0 0 0 0 570 600 7 2 0 0 0 0 0 0 0 0 0 360 390 8 3 0 0 0 0 0 0 0 0 0 600 630 8 3 0 0 0 0 0 0 0 0 0 390 420 9 4 0 0 0 0 0 0 0 0 0 630 660 9 4 0 0 0 0 0 0 0 0 0
420 450 10 5 0 0 0 0 0 0 0 0 0 660 690 10 5 0 0 0 0 0 0 0 0 0 450 480 11 6 0 0 0 0 0 0 0 0 0 690 720 11 6 0 0 0 0 0 0 0 0 0 480 510 12 7 1 0 0 0 0 0 0 0 0 720 750 12 7 1 0 0 0 0 0 0 0 0 510 540 13 8 2 0 0 0 0 0 0 0 0 750 780 13 8 2 0 0 0 0 0 0 0 0 540 570 15 9 3 0 0 0 0 0 0 0 0 780 810 14 9 3 0 0 0 0 0 0 0 0
570 600 16 10 4 0 0 0 0 0 0 0 0 810 840 15 10 4 0 0 0 0 0 0 0 0 600 630 17 11 5 0 0 0 0 0 0 0 0 840 870 16 11 5 0 0 0 0 0 0 0 0 630 660 18 12 6 1 0 0 0 0 0 0 0 870 900 17 12 6 0 0 0 0 0 0 0 0 660 690 19 13 7 2 0 0 0 0 0 0 0 900 930 18 13 7 1 0 0 0 0 0 0 0 690 720 20 14 8 3 0 0 0 0 0 0 0 930 960 19 14 8 2 0 0 0 0 0 0 0
720 750 21 15 9 4 0 0 0 0 0 0 0 960 990 20 15 9 3 0 0 0 0 0 0 0 750 780 22 16 10 5 0 0 0 0 0 0 0 990 1020 21 16 10 4 0 0 0 0 0 0 0 780 810 23 17 11 6 0 0 0 0 0 0 0 1020 1050 22 17 11 5 0 0 0 0 0 0 0 810 840 24 18 12 7 1 0 0 0 0 0 0 1050 1080 23 18 12 6 1 0 0 0 0 0 0 840 870 25 19 13 8 2 0 0 0 0 0 0 1080 1110 24 19 13 7 2 0 0 0 0 0 0
870 900 26 20 14 9 3 0 0 0 0 0 0 1110 1140 25 20 14 8 3 0 0 0 0 0 0 900 930 27 21 15 10 4 0 0 0 0 0 0 1140 1170 26 21 15 9 4 0 0 0 0 0 0 930 960 28 22 16 11 5 0 0 0 0 0 0 1170 1200 27 22 16 10 5 0 0 0 0 0 0 960 990 29 23 17 12 6 0 0 0 0 0 0 1200 1230 28 23 17 11 6 0 0 0 0 0 0 990 1020 30 24 18 13 7 1 0 0 0 0 0 1230 1260 29 24 18 12 7 1 0 0 0 0 0
1020 1050 31 25 19 14 8 2 0 0 0 0 0 1260 1290 30 25 19 13 8 2 0 0 0 0 0 1050 1080 32 26 20 15 9 3 0 0 0 0 0 1290 1320 31 26 20 14 9 3 0 0 0 0 0 1080 1110 33 27 21 16 10 4 0 0 0 0 0 1320 1350 32 27 21 15 10 4 0 0 0 0 0 1110 1140 34 28 22 17 11 5 0 0 0 0 0 1350 1380 33 28 22 16 11 5 0 0 0 0 0 1140 1170 35 29 23 18 12 6 1 0 0 0 0 1380 1410 34 29 23 17 12 6 0 0 0 0 0
1170 1200 36 30 24 19 13 7 2 0 0 0 0 1410 1440 35 30 24 18 13 7 1 0 0 0 0 1200 1230 37 31 25 20 14 8 3 0 0 0 0 1440 1470 36 31 25 19 14 8 2 0 0 0 0 1230 1260 38 32 26 21 15 9 4 0 0 0 0 1470 1500 37 32 26 20 15 9 3 0 0 0 0 1260 1290 39 33 27 22 16 10 5 0 0 0 0 1500 1530 38 33 27 21 16 10 4 0 0 0 0 1290 1320 40 34 28 23 17 11 6 0 0 0 0 1530 1560 39 34 28 22 17 11 5 0 0 0 0
1320 1350 41 35 29 24 18 12 7 1 0 0 0 1560 1590 40 35 29 23 18 12 6 1 0 0 0 1350 1380 42 36 30 25 19 13 8 2 0 0 0 1590 1620 41 36 30 24 19 13 7 2 0 0 0 1380 1410 43 37 31 26 20 14 9 3 0 0 0 1620 1650 42 37 31 25 20 14 8 3 0 0 0 1410 1440 44 38 32 27 21 15 10 4 0 0 0 1650 1680 44 38 32 26 21 15 9 4 0 0 0 1440 1470 45 39 33 28 22 16 11 5 0 0 0 1680 1710 45 39 33 28 22 16 10 5 0 0 0
Effective Date: January 1, 2021 Civil union partners use Married chart
Page 8 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Biweekly Married Biweekly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 1470 1500 46 40 34 29 23 17 12 6 0 0 0 1710 1740 46 40 34 29 23 17 11 6 0 0 0 1500 1530 47 41 35 30 24 18 13 7 1 0 0 1740 1770 47 41 35 30 24 18 13 7 1 0 0 1530 1560 48 42 36 31 25 19 14 8 2 0 0 1770 1800 48 42 36 31 25 19 14 8 2 0 0 1560 1590 49 43 37 32 26 20 15 9 3 0 0 1800 1830 49 43 37 32 26 20 15 9 3 0 0 1590 1620 50 44 38 33 27 21 16 10 4 0 0 1830 1860 50 44 38 33 27 21 16 10 4 0 0
1620 1650 51 45 39 34 28 22 17 11 5 0 0 1860 1890 51 45 39 34 28 22 17 11 5 0 0 1650 1680 52 46 40 35 29 23 18 12 6 1 0 1890 1920 52 46 40 35 29 23 18 12 6 1 0 1680 1710 53 47 41 36 30 24 19 13 7 2 0 1920 1950 53 47 41 36 30 24 19 13 7 2 0 1710 1740 55 48 42 37 31 25 20 14 8 3 0 1950 1980 54 48 42 37 31 25 20 14 8 3 0 1740 1770 57 49 43 38 32 26 21 15 9 4 0 1980 2010 55 49 43 38 32 26 21 15 9 4 0
1770 1800 59 50 44 39 33 27 22 16 10 5 0 2010 2040 56 50 44 39 33 27 22 16 10 5 0 1800 1830 61 51 45 40 34 28 23 17 11 6 0 2040 2070 57 51 45 40 34 28 23 17 11 6 0 1830 1860 63 52 46 41 35 29 24 18 12 7 1 2070 2100 58 52 46 41 35 29 24 18 12 7 1 1860 1890 65 53 47 42 36 30 25 19 13 8 2 2100 2130 59 53 47 42 36 30 25 19 13 8 2 1890 1920 66 55 48 43 37 31 26 20 14 9 3 2130 2160 60 54 48 43 37 31 26 20 14 9 3
1920 1950 68 57 49 44 38 32 27 21 15 10 4 2160 2190 61 55 49 44 38 32 27 21 15 10 4 1950 1980 70 59 50 45 39 33 28 22 16 11 5 2190 2220 62 56 50 45 39 33 28 22 16 11 5 1980 2010 72 61 51 46 40 34 29 23 17 12 6 2220 2250 63 57 51 46 40 34 29 23 17 12 6 2010 2040 74 63 52 47 41 35 30 24 18 13 7 2250 2280 64 58 52 47 41 35 30 24 18 13 7 2040 2070 76 65 54 48 42 36 31 25 19 14 8 2280 2310 65 59 53 48 42 36 31 25 19 14 8
2070 2100 78 67 56 49 43 37 32 26 20 15 9 2310 2340 66 60 54 49 43 37 32 26 20 15 9 2100 2130 80 69 58 50 44 38 33 27 21 16 10 2340 2370 67 61 55 50 44 38 33 27 21 16 10 2130 2160 82 71 60 51 45 39 34 28 22 17 11 2370 2400 68 62 56 51 45 39 34 28 22 17 11 2160 2190 84 73 62 52 46 40 35 29 23 18 12 2400 2430 69 63 57 52 46 40 35 29 23 18 12 2190 2220 86 75 64 53 47 41 36 30 24 19 13 2430 2460 70 64 58 53 47 41 36 30 24 19 13
2220 2250 88 77 66 55 48 42 37 31 25 20 14 2460 2490 71 65 59 54 48 42 37 31 25 20 14 2250 2280 90 79 68 57 49 43 38 32 26 21 15 2490 2520 72 66 60 55 49 43 38 32 26 21 15 2280 2310 92 81 70 59 50 44 39 33 27 22 16 2520 2550 73 67 61 56 50 44 39 33 27 22 16 2310 2340 94 83 72 61 51 45 40 34 28 23 17 2550 2580 74 68 62 57 51 45 40 34 28 23 17 2340 2370 96 85 74 63 52 46 41 35 29 24 18 2580 2610 75 69 63 58 52 46 41 35 29 24 18
2370 2400 98 87 76 65 53 47 42 36 30 25 19 2610 2640 76 70 64 59 53 47 42 36 30 25 19 2400 2430 100 89 78 67 55 48 43 37 31 26 20 2640 2670 77 71 65 60 54 48 43 37 31 26 20 2430 2460 102 91 80 69 57 49 44 38 32 27 21 2670 2700 78 72 66 61 55 49 44 38 32 27 21 2460 2490 104 93 82 71 59 50 45 39 33 28 22 2700 2730 79 73 67 62 56 50 45 39 33 28 22 2490 2520 106 95 84 73 61 51 46 40 34 29 23 2730 2760 80 74 68 63 57 51 46 40 34 29 23
2520 2550 108 97 86 75 63 52 47 41 35 30 24 2760 2790 81 75 69 64 58 52 47 41 35 30 24 2550 2580 110 99 88 77 65 54 48 42 36 31 25 2790 2820 82 76 70 65 59 53 48 42 36 31 25 2580 2610 112 101 90 79 67 56 49 43 37 32 26 2820 2850 83 77 71 66 60 54 49 43 37 32 26 2610 2640 114 103 92 80 69 58 50 44 38 33 27 2850 2880 84 78 72 67 61 55 50 44 38 33 27 2640 2670 116 105 94 82 71 60 51 45 39 34 28 2880 2910 85 79 73 68 62 56 51 45 39 34 28
2670 2700 118 107 96 84 73 62 52 46 41 35 29 2910 2940 86 80 74 69 63 57 52 46 40 35 29 2700 2730 120 109 98 86 75 64 53 47 42 36 30 2940 2970 87 81 75 70 64 58 53 47 41 36 30 2730 2760 122 111 100 88 77 66 55 48 43 37 31 2970 3000 88 82 76 71 65 59 54 48 42 37 31 2760 2790 124 113 102 90 79 68 57 49 44 38 32 3000 3030 89 83 77 72 66 60 55 49 43 38 32 2790 2820 126 115 104 92 81 70 59 50 45 39 33 3030 3060 91 84 78 73 67 61 56 50 44 39 33
Effective Date: January 1, 2021 Civil union partners use Married chart
Page 9 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Semimonthly Married Semimonthly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 0 150 0 0 0 0 0 0 0 0 0 0 0 0 430 0 0 0 0 0 0 0 0 0 0 0 150 180 1 0 0 0 0 0 0 0 0 0 0 430 460 2 0 0 0 0 0 0 0 0 0 0 180 210 2 0 0 0 0 0 0 0 0 0 0 460 490 3 0 0 0 0 0 0 0 0 0 0 210 240 3 0 0 0 0 0 0 0 0 0 0 490 520 4 0 0 0 0 0 0 0 0 0 0 240 270 4 0 0 0 0 0 0 0 0 0 0 520 550 5 0 0 0 0 0 0 0 0 0 0
270 300 5 0 0 0 0 0 0 0 0 0 0 550 580 6 0 0 0 0 0 0 0 0 0 0 300 330 6 0 0 0 0 0 0 0 0 0 0 580 610 7 0 0 0 0 0 0 0 0 0 0 330 360 7 1 0 0 0 0 0 0 0 0 0 610 640 8 2 0 0 0 0 0 0 0 0 0 360 390 8 2 0 0 0 0 0 0 0 0 0 640 670 9 3 0 0 0 0 0 0 0 0 0 390 420 9 3 0 0 0 0 0 0 0 0 0 670 700 10 4 0 0 0 0 0 0 0 0 0
420 450 10 4 0 0 0 0 0 0 0 0 0 700 730 11 5 0 0 0 0 0 0 0 0 0 450 480 11 5 0 0 0 0 0 0 0 0 0 730 760 12 6 0 0 0 0 0 0 0 0 0 480 510 12 6 0 0 0 0 0 0 0 0 0 760 790 13 7 0 0 0 0 0 0 0 0 0 510 540 13 7 1 0 0 0 0 0 0 0 0 790 820 14 8 1 0 0 0 0 0 0 0 0 540 570 14 8 2 0 0 0 0 0 0 0 0 820 850 15 9 2 0 0 0 0 0 0 0 0
570 600 15 9 3 0 0 0 0 0 0 0 0 850 880 16 10 3 0 0 0 0 0 0 0 0 600 630 16 10 4 0 0 0 0 0 0 0 0 880 910 17 11 4 0 0 0 0 0 0 0 0 630 660 17 11 5 0 0 0 0 0 0 0 0 910 940 18 12 5 0 0 0 0 0 0 0 0 660 690 18 12 6 0 0 0 0 0 0 0 0 940 970 19 13 6 0 0 0 0 0 0 0 0 690 720 19 13 7 1 0 0 0 0 0 0 0 970 1000 20 14 7 1 0 0 0 0 0 0 0
720 750 20 14 8 2 0 0 0 0 0 0 0 1000 1030 21 15 8 2 0 0 0 0 0 0 0 750 780 21 15 9 3 0 0 0 0 0 0 0 1030 1060 22 16 9 3 0 0 0 0 0 0 0 780 810 22 16 10 4 0 0 0 0 0 0 0 1060 1090 23 17 10 4 0 0 0 0 0 0 0 810 840 23 17 11 5 0 0 0 0 0 0 0 1090 1120 24 18 11 5 0 0 0 0 0 0 0 840 870 24 18 12 6 0 0 0 0 0 0 0 1120 1150 25 19 12 6 0 0 0 0 0 0 0
870 900 25 19 13 7 1 0 0 0 0 0 0 1150 1180 26 20 13 7 1 0 0 0 0 0 0 900 930 26 20 14 8 2 0 0 0 0 0 0 1180 1210 27 21 14 8 2 0 0 0 0 0 0 930 960 27 21 15 9 3 0 0 0 0 0 0 1210 1240 28 22 15 9 3 0 0 0 0 0 0 960 990 28 22 16 10 4 0 0 0 0 0 0 1240 1270 29 23 16 10 4 0 0 0 0 0 0 990 1020 29 23 17 11 5 0 0 0 0 0 0 1270 1300 30 24 17 11 5 0 0 0 0 0 0
1020 1050 30 24 18 12 6 0 0 0 0 0 0 1300 1330 31 25 18 12 6 0 0 0 0 0 0 1050 1080 31 25 19 13 7 1 0 0 0 0 0 1330 1360 32 26 19 13 7 1 0 0 0 0 0 1080 1110 32 26 20 14 8 2 0 0 0 0 0 1360 1390 33 27 20 14 8 2 0 0 0 0 0 1110 1140 33 27 21 15 9 3 0 0 0 0 0 1390 1420 34 28 21 15 9 3 0 0 0 0 0 1140 1170 34 28 22 16 10 4 0 0 0 0 0 1420 1450 35 29 22 16 10 4 0 0 0 0 0
1170 1200 35 29 23 17 11 5 0 0 0 0 0 1450 1480 36 30 23 17 11 5 0 0 0 0 0 1200 1230 36 30 24 18 12 6 0 0 0 0 0 1480 1510 37 31 25 18 12 6 0 0 0 0 0 1230 1260 37 31 25 19 13 7 0 0 0 0 0 1510 1540 38 32 26 19 13 7 1 0 0 0 0 1260 1290 38 32 26 20 14 8 1 0 0 0 0 1540 1570 39 33 27 20 14 8 2 0 0 0 0 1290 1320 39 33 27 21 15 9 2 0 0 0 0 1570 1600 40 34 28 21 15 9 3 0 0 0 0
1320 1350 40 34 28 22 16 10 3 0 0 0 0 1600 1630 41 35 29 22 16 10 4 0 0 0 0 1350 1380 41 35 29 23 17 11 4 0 0 0 0 1630 1660 42 36 30 23 17 11 5 0 0 0 0 1380 1410 42 36 30 24 18 12 5 0 0 0 0 1660 1690 43 37 31 24 18 12 6 0 0 0 0 1410 1440 43 37 31 25 19 13 6 0 0 0 0 1690 1720 44 38 32 25 19 13 7 1 0 0 0 1440 1470 44 38 32 26 20 14 7 1 0 0 0 1720 1750 45 39 33 26 20 14 8 2 0 0 0
Effective Date: January 1, 2021 Civil union partners use Married chart
Page 10 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Semimonthly Married Semimonthly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 1470 1500 45 39 33 27 21 15 8 2 0 0 0 1750 1780 46 40 34 27 21 15 9 3 0 0 0 1500 1530 46 40 34 28 22 16 9 3 0 0 0 1780 1810 47 41 35 28 22 16 10 4 0 0 0 1530 1560 47 41 35 29 23 17 10 4 0 0 0 1810 1840 48 42 36 29 23 17 11 5 0 0 0 1560 1590 48 42 36 30 24 18 11 5 0 0 0 1840 1870 49 43 37 30 24 18 12 6 0 0 0 1590 1620 49 43 37 31 25 19 12 6 0 0 0 1870 1900 50 44 38 31 25 19 13 7 1 0 0
1620 1650 50 44 38 32 26 20 13 7 1 0 0 1900 1930 51 45 39 32 26 20 14 8 2 0 0 1650 1680 51 45 39 33 27 21 14 8 2 0 0 1930 1960 52 46 40 33 27 21 15 9 3 0 0 1680 1710 52 46 40 34 28 22 16 9 3 0 0 1960 1990 53 47 41 34 28 22 16 10 4 0 0 1710 1740 53 47 41 35 29 23 17 10 4 0 0 1990 2020 54 48 42 35 29 23 17 11 5 0 0 1740 1770 54 48 42 36 30 24 18 11 5 0 0 2020 2050 55 49 43 36 30 24 18 12 6 0 0
1770 1800 55 49 43 37 31 25 19 12 6 0 0 2050 2080 56 50 44 37 31 25 19 13 7 1 0 1800 1830 56 50 44 38 32 26 20 13 7 1 0 2080 2110 57 51 45 38 32 26 20 14 8 2 0 1830 1860 58 51 45 39 33 27 21 14 8 2 0 2110 2140 58 52 46 39 33 27 21 15 9 3 0 1860 1890 60 52 46 40 34 28 22 15 9 3 0 2140 2170 59 53 47 40 34 28 22 16 10 4 0 1890 1920 62 53 47 41 35 29 23 16 10 4 0 2170 2200 60 54 48 41 35 29 23 17 11 5 0
1920 1950 64 54 48 42 36 30 24 17 11 5 0 2200 2230 61 55 49 42 36 30 24 18 12 6 0 1950 1980 66 55 49 43 37 31 25 18 12 6 0 2230 2260 62 56 50 43 37 31 25 19 13 7 0 1980 2010 67 56 50 44 38 32 26 19 13 7 1 2260 2290 63 57 51 44 38 32 26 20 14 8 2 2010 2040 69 57 51 45 39 33 27 20 14 8 2 2290 2320 64 58 52 45 39 33 27 21 15 9 3 2040 2070 71 59 52 46 40 34 28 21 15 9 3 2320 2350 65 59 53 47 40 34 28 22 16 10 4
2070 2100 73 61 53 47 41 35 29 22 16 10 4 2350 2380 66 60 54 48 41 35 29 23 17 11 5 2100 2130 75 63 54 48 42 36 30 23 17 11 5 2380 2410 67 61 55 49 42 36 30 24 18 12 6 2130 2160 77 65 55 49 43 37 31 24 18 12 6 2410 2440 68 62 56 50 43 37 31 25 19 13 7 2160 2190 79 67 56 50 44 38 32 25 19 13 7 2440 2470 69 63 57 51 44 38 32 26 20 14 8 2190 2220 81 69 57 51 45 39 33 26 20 14 8 2470 2500 70 64 58 52 45 39 33 27 21 15 9
2220 2250 83 71 59 52 46 40 34 27 21 15 9 2500 2530 71 65 59 53 46 40 34 28 22 16 10 2250 2280 85 73 61 53 47 41 35 28 22 16 10 2530 2560 72 66 60 54 47 41 35 29 23 17 11 2280 2310 87 75 63 54 48 42 36 29 23 17 11 2560 2590 73 67 61 55 48 42 36 30 24 18 12 2310 2340 89 77 65 55 49 43 37 30 24 18 12 2590 2620 74 68 62 56 49 43 37 31 25 19 13 2340 2370 91 79 67 56 50 44 38 31 25 19 13 2620 2650 75 69 63 57 50 44 38 32 26 20 14
2370 2400 93 81 69 57 51 45 39 32 26 20 14 2650 2680 76 70 64 58 51 45 39 33 27 21 15 2400 2430 95 83 71 59 52 46 40 33 27 21 15 2680 2710 77 71 65 59 52 46 40 34 28 22 16 2430 2460 97 85 73 61 53 47 41 34 28 22 16 2710 2740 78 72 66 60 53 47 41 35 29 23 17 2460 2490 99 87 75 63 54 48 42 35 29 23 17 2740 2770 79 73 67 61 54 48 42 36 30 24 18 2490 2520 101 89 77 65 55 49 43 36 30 24 18 2770 2800 80 74 68 62 55 49 43 37 31 25 19
2520 2550 103 91 79 67 56 50 44 37 31 25 19 2800 2830 81 75 69 63 56 50 44 38 32 26 20 2550 2580 105 93 81 69 57 51 45 39 32 26 20 2830 2860 82 76 70 64 57 51 45 39 33 27 21 2580 2610 107 95 83 71 59 52 46 40 33 27 21 2860 2890 83 77 71 65 58 52 46 40 34 28 22 2610 2640 109 97 85 73 61 53 47 41 34 28 22 2890 2920 84 78 72 66 59 53 47 41 35 29 23 2640 2670 111 99 87 75 63 54 48 42 35 29 23 2920 2950 85 79 73 67 60 54 48 42 36 30 24
2670 2700 113 101 89 77 65 55 49 43 36 30 24 2950 2980 86 80 74 68 61 55 49 43 37 31 25 2700 2730 115 103 91 79 67 56 50 44 37 31 25 2980 3010 87 81 75 69 62 56 50 44 38 32 26 2730 2760 117 105 93 81 69 57 51 45 38 32 26 3010 3040 88 82 76 70 63 57 51 45 39 33 27 2760 2790 119 107 95 83 71 58 52 46 39 33 27 3040 3070 89 83 77 71 64 58 52 46 40 34 28 2790 2820 121 109 97 85 73 60 53 47 40 34 28 3070 3100 90 84 78 72 65 59 53 47 41 35 29
Effective Date: January 1, 2021 Civil union partners use Married chart
Page 11 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Monthly Married Monthly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 0 300 0 0 0 0 0 0 0 0 0 0 0 0 860 0 0 0 0 0 0 0 0 0 0 0 300 360 2 0 0 0 0 0 0 0 0 0 0 860 920 3 0 0 0 0 0 0 0 0 0 0 360 420 4 0 0 0 0 0 0 0 0 0 0 920 980 5 0 0 0 0 0 0 0 0 0 0 420 480 6 0 0 0 0 0 0 0 0 0 0 980 1040 7 0 0 0 0 0 0 0 0 0 0 480 540 8 0 0 0 0 0 0 0 0 0 0 1040 1100 9 0 0 0 0 0 0 0 0 0 0
540 600 10 0 0 0 0 0 0 0 0 0 0 1100 1160 11 0 0 0 0 0 0 0 0 0 0 600 660 12 0 0 0 0 0 0 0 0 0 0 1160 1220 13 1 0 0 0 0 0 0 0 0 0 660 720 14 2 0 0 0 0 0 0 0 0 0 1220 1280 15 3 0 0 0 0 0 0 0 0 0 720 780 16 4 0 0 0 0 0 0 0 0 0 1280 1340 17 5 0 0 0 0 0 0 0 0 0 780 840 18 6 0 0 0 0 0 0 0 0 0 1340 1400 19 7 0 0 0 0 0 0 0 0 0
840 900 20 8 0 0 0 0 0 0 0 0 0 1400 1460 21 9 0 0 0 0 0 0 0 0 0 900 960 22 10 0 0 0 0 0 0 0 0 0 1460 1520 23 11 0 0 0 0 0 0 0 0 0 960 1020 24 12 0 0 0 0 0 0 0 0 0 1520 1580 25 13 1 0 0 0 0 0 0 0 0 1020 1080 26 14 2 0 0 0 0 0 0 0 0 1580 1640 27 15 3 0 0 0 0 0 0 0 0 1080 1140 28 16 4 0 0 0 0 0 0 0 0 1640 1700 29 17 5 0 0 0 0 0 0 0 0
1140 1200 30 18 6 0 0 0 0 0 0 0 0 1700 1760 31 19 7 0 0 0 0 0 0 0 0 1200 1260 32 20 8 0 0 0 0 0 0 0 0 1760 1820 33 21 9 0 0 0 0 0 0 0 0 1260 1320 34 22 10 0 0 0 0 0 0 0 0 1820 1880 35 23 11 0 0 0 0 0 0 0 0 1320 1380 36 24 12 0 0 0 0 0 0 0 0 1880 1940 37 25 13 1 0 0 0 0 0 0 0 1380 1440 38 26 14 2 0 0 0 0 0 0 0 1940 2000 39 27 15 3 0 0 0 0 0 0 0
1440 1500 40 28 16 4 0 0 0 0 0 0 0 2000 2060 41 29 17 5 0 0 0 0 0 0 0 1500 1560 42 30 18 6 0 0 0 0 0 0 0 2060 2120 43 31 19 7 0 0 0 0 0 0 0 1560 1620 44 32 20 8 0 0 0 0 0 0 0 2120 2180 45 33 21 9 0 0 0 0 0 0 0 1620 1680 46 34 22 10 0 0 0 0 0 0 0 2180 2240 47 35 23 11 0 0 0 0 0 0 0 1680 1740 48 36 24 12 0 0 0 0 0 0 0 2240 2300 49 37 25 13 0 0 0 0 0 0 0
1740 1800 50 38 26 14 1 0 0 0 0 0 0 2300 2360 51 39 27 15 2 0 0 0 0 0 0 1800 1860 52 40 28 16 3 0 0 0 0 0 0 2360 2420 53 41 29 17 4 0 0 0 0 0 0 1860 1920 54 42 30 18 5 0 0 0 0 0 0 2420 2480 55 43 31 19 6 0 0 0 0 0 0 1920 1980 56 44 32 20 7 0 0 0 0 0 0 2480 2540 57 45 33 21 8 0 0 0 0 0 0 1980 2040 58 46 34 22 9 0 0 0 0 0 0 2540 2600 60 47 35 23 10 0 0 0 0 0 0
2040 2100 60 48 36 24 11 0 0 0 0 0 0 2600 2660 62 49 37 25 12 0 0 0 0 0 0 2100 2160 62 50 38 26 13 1 0 0 0 0 0 2660 2720 64 51 39 27 14 2 0 0 0 0 0 2160 2220 65 52 40 28 15 3 0 0 0 0 0 2720 2780 66 53 41 29 16 4 0 0 0 0 0 2220 2280 67 54 42 30 17 5 0 0 0 0 0 2780 2840 68 55 43 31 18 6 0 0 0 0 0 2280 2340 69 56 44 32 19 7 0 0 0 0 0 2840 2900 70 57 45 33 20 8 0 0 0 0 0
2340 2400 71 58 46 34 21 9 0 0 0 0 0 2900 2960 72 59 47 35 22 10 0 0 0 0 0 2400 2460 73 60 48 36 23 11 0 0 0 0 0 2960 3020 74 61 49 37 24 12 0 0 0 0 0 2460 2520 75 62 50 38 25 13 1 0 0 0 0 3020 3080 76 63 51 39 26 14 2 0 0 0 0 2520 2580 77 64 52 40 27 15 3 0 0 0 0 3080 3140 78 65 53 41 28 16 4 0 0 0 0 2580 2640 79 66 54 42 29 17 5 0 0 0 0 3140 3200 80 67 55 43 30 18 6 0 0 0 0
2640 2700 81 68 56 44 31 19 7 0 0 0 0 3200 3260 82 69 57 45 32 20 8 0 0 0 0 2700 2760 83 70 58 46 33 21 9 0 0 0 0 3260 3320 84 71 59 47 34 22 10 0 0 0 0 2760 2820 85 72 60 48 35 23 11 0 0 0 0 3320 3380 86 73 61 49 37 24 12 0 0 0 0 2820 2880 87 74 62 50 37 25 13 1 0 0 0 3380 3440 88 75 63 51 39 26 14 2 0 0 0 2880 2940 89 76 64 52 39 27 15 3 0 0 0 3440 3500 90 77 65 53 41 28 16 4 0 0 0
Effective Date: January 1, 2021 13 Civil union partners use Married chart
Page 12 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Monthly Married Monthly Number of Exemptions Claimed Number of Exemptions Claimed Payment 0 1 2 3 4 5 6 7 8 9 10 Payment 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 2940 3000 91 78 66 54 41 29 17 5 0 0 0 3500 3560 92 79 67 55 43 30 18 6 0 0 0 3000 3060 93 80 68 56 44 31 19 7 0 0 0 3560 3620 94 81 69 57 45 32 20 8 0 0 0 3060 3120 95 82 70 58 46 33 21 9 0 0 0 3620 3680 96 83 71 59 47 34 22 10 0 0 0 3120 3180 97 84 72 60 48 35 23 11 0 0 0 3680 3740 98 85 73 61 49 36 24 12 0 0 0 3180 3240 99 86 74 62 50 37 25 13 0 0 0 3740 3800 100 87 75 63 51 38 26 14 1 0 0
3240 3300 101 88 76 64 52 39 27 15 2 0 0 3800 3860 102 89 77 65 53 40 28 16 3 0 0 3300 3360 103 90 78 66 54 41 29 17 4 0 0 3860 3920 104 91 79 67 55 42 30 18 5 0 0 3360 3420 105 92 80 68 56 43 31 19 6 0 0 3920 3980 106 93 81 69 57 44 32 20 7 0 0 3420 3480 107 94 82 70 58 45 33 21 8 0 0 3980 4040 108 95 83 71 59 46 34 22 9 0 0 3480 3540 109 96 84 72 60 47 35 23 10 0 0 4040 4100 110 97 85 73 61 48 36 24 11 0 0
3540 3600 111 98 86 74 62 49 37 25 12 0 0 4100 4160 112 99 87 75 63 50 38 26 13 1 0 3600 3660 113 100 88 76 64 51 39 27 14 2 0 4160 4220 114 101 89 77 65 52 40 28 16 3 0 3660 3720 115 102 90 78 66 53 41 29 16 4 0 4220 4280 116 104 91 79 67 54 42 30 18 5 0 3720 3780 119 104 92 80 68 55 43 31 18 6 0 4280 4340 118 106 93 81 69 56 44 32 20 7 0 3780 3840 123 106 94 82 70 57 45 33 21 8 0 4340 4400 120 108 95 83 71 58 46 34 22 9 0
3840 3900 127 108 96 84 72 59 47 35 23 10 0 4400 4460 122 110 97 85 73 60 48 36 24 11 0 3900 3960 131 111 98 86 74 61 49 37 25 12 0 4460 4520 124 112 99 87 75 62 50 38 26 13 1 3960 4020 135 113 100 88 76 63 51 39 27 14 2 4520 4580 126 114 101 89 77 64 52 40 28 15 3 4020 4080 139 115 102 90 78 65 53 41 29 16 4 4580 4640 128 116 103 91 79 66 54 42 30 17 5 4080 4140 143 119 104 92 80 67 55 43 31 18 6 4640 4700 130 118 105 93 81 68 56 44 32 19 7
4140 4200 147 123 106 94 82 69 57 45 33 20 8 4700 4760 132 120 107 95 83 70 58 46 34 21 9 4200 4260 151 127 108 96 84 71 59 47 35 22 10 4760 4820 134 122 109 97 85 72 60 48 36 23 11 4260 4320 155 131 110 98 86 73 61 49 37 24 12 4820 4880 136 124 111 99 87 74 62 50 38 25 13 4320 4380 159 135 112 100 88 75 63 51 39 26 14 4880 4940 138 126 113 101 89 76 64 52 40 27 15 4380 4440 163 138 114 102 90 77 65 53 41 28 16 4940 5000 140 128 115 103 91 78 66 54 42 29 17
4440 4500 167 142 118 104 92 79 67 55 43 30 18 5000 5060 142 130 117 105 93 80 68 56 44 31 19 4500 4560 171 146 122 106 94 81 69 57 45 32 20 5060 5120 144 132 119 107 95 83 70 58 46 33 21 4560 4620 175 150 126 108 96 83 71 59 47 34 22 5120 5180 146 134 121 109 97 85 72 60 48 35 23 4620 4680 179 154 130 110 98 85 73 61 49 36 24 5180 5240 148 136 123 111 99 87 74 62 50 37 25 4680 4740 182 158 134 112 100 88 75 63 51 38 26 5240 5300 150 138 125 113 101 89 76 64 52 39 27
4740 4800 186 162 138 114 102 90 77 65 53 40 28 5300 5360 152 140 127 115 103 91 78 66 54 41 29 4800 4860 190 166 142 118 104 92 79 67 55 42 30 5360 5420 154 142 129 117 105 93 80 68 56 43 31 4860 4920 194 170 146 122 106 94 81 69 57 44 32 5420 5480 156 144 131 119 107 95 82 70 58 45 33 4920 4980 198 174 150 126 108 96 83 71 59 46 34 5480 5540 158 146 133 121 109 97 84 72 60 47 35 4980 5040 202 178 154 130 110 98 85 73 61 48 36 5540 5600 160 148 135 123 111 99 86 74 62 49 37
5040 5100 206 182 158 134 112 100 87 75 63 50 38 5600 5660 162 150 137 125 113 101 88 76 64 51 39 5100 5160 210 186 162 138 114 102 89 77 65 52 40 5660 5720 164 152 139 127 115 103 90 78 66 53 41 5160 5220 214 190 166 142 117 104 91 79 67 54 42 5720 5780 166 154 141 129 117 105 92 80 68 55 43 5220 5280 218 194 170 146 121 106 93 81 69 56 44 5780 5840 168 156 143 131 119 107 94 82 70 57 45 5280 5340 222 198 174 149 125 108 95 83 71 58 46 5840 5900 170 158 145 133 121 109 96 84 72 60 47
5340 5400 226 202 178 153 129 110 97 85 73 60 48 5900 5960 172 160 147 135 123 111 98 86 74 62 49 5400 5460 230 206 182 157 133 112 99 87 75 62 50 5960 6020 174 162 150 137 125 113 100 88 76 64 51 5460 5520 234 210 186 161 137 114 101 89 77 65 52 6020 6080 176 164 152 139 127 115 102 90 78 66 53 5520 5580 238 214 190 165 141 117 103 91 79 67 54 6080 6140 178 166 154 141 129 117 104 92 80 68 55 5580 5640 242 218 193 169 145 121 105 93 81 69 56 6140 6200 180 168 156 143 131 119 106 94 82 70 57
Effective Date: January 1, 2021 Civil union partners use Married chart
Page 13 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Daily or Miscellaneous Married Daily or Miscellaneous Number of Exemptions Claimed Number of Exemptions Claimed Payment Payment (per day) 0 1 2 3 4 5 6 7 8 9 10 (per day) 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 0 15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 39 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 15 18 0.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39 42 0.13 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18 21 0.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 42 45 0.23 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21 24 0.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 45 48 0.33 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 24 27 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48 51 0.43 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
27 30 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51 54 0.53 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 30 33 0.65 0.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 54 57 0.63 0.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33 36 0.75 0.18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 57 60 0.73 0.17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 36 39 0.85 0.28 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60 63 0.83 0.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 39 42 0.95 0.38 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 63 66 0.93 0.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
42 45 1.05 0.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66 69 1.03 0.47 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 45 48 1.15 0.58 0.01 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69 72 1.13 0.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 48 51 1.25 0.68 0.12 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 72 75 1.23 0.67 0.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51 54 1.35 0.78 0.22 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 75 78 1.34 0.77 0.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 54 57 1.45 0.88 0.32 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 78 81 1.44 0.87 0.30 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
57 60 1.55 0.98 0.42 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81 84 1.54 0.97 0.40 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 60 63 1.65 1.08 0.52 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 84 87 1.64 1.07 0.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 63 66 1.75 1.18 0.62 0.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 87 90 1.74 1.17 0.60 0.04 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66 69 1.85 1.29 0.72 0.15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 90 93 1.84 1.27 0.70 0.14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 69 72 1.95 1.39 0.82 0.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 93 96 1.94 1.37 0.80 0.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00
72 75 2.05 1.49 0.92 0.35 0.00 0.00 0.00 0.00 0.00 0.00 0.00 96 99 2.04 1.47 0.91 0.34 0.00 0.00 0.00 0.00 0.00 0.00 0.00 75 78 2.15 1.59 1.02 0.45 0.00 0.00 0.00 0.00 0.00 0.00 0.00 99 102 2.14 1.57 1.01 0.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 78 81 2.25 1.69 1.12 0.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 102 105 2.24 1.67 1.11 0.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 81 84 2.35 1.79 1.22 0.65 0.09 0.00 0.00 0.00 0.00 0.00 0.00 105 108 2.34 1.77 1.21 0.64 0.07 0.00 0.00 0.00 0.00 0.00 0.00 84 87 2.46 1.89 1.32 0.75 0.19 0.00 0.00 0.00 0.00 0.00 0.00 108 111 2.44 1.87 1.31 0.74 0.17 0.00 0.00 0.00 0.00 0.00 0.00
87 90 2.56 1.99 1.42 0.85 0.29 0.00 0.00 0.00 0.00 0.00 0.00 111 114 2.54 1.97 1.41 0.84 0.27 0.00 0.00 0.00 0.00 0.00 0.00 90 93 2.66 2.09 1.52 0.96 0.39 0.00 0.00 0.00 0.00 0.00 0.00 114 117 2.64 2.08 1.51 0.94 0.37 0.00 0.00 0.00 0.00 0.00 0.00 93 96 2.76 2.19 1.62 1.06 0.49 0.00 0.00 0.00 0.00 0.00 0.00 117 120 2.74 2.18 1.61 1.04 0.47 0.00 0.00 0.00 0.00 0.00 0.00 96 99 2.86 2.29 1.72 1.16 0.59 0.02 0.00 0.00 0.00 0.00 0.00 120 123 2.84 2.28 1.71 1.14 0.58 0.01 0.00 0.00 0.00 0.00 0.00 99 102 2.96 2.39 1.82 1.26 0.69 0.12 0.00 0.00 0.00 0.00 0.00 123 126 2.94 2.38 1.81 1.24 0.68 0.11 0.00 0.00 0.00 0.00 0.00
102 105 3.06 2.49 1.92 1.36 0.79 0.22 0.00 0.00 0.00 0.00 0.00 126 129 3.04 2.48 1.91 1.34 0.78 0.21 0.00 0.00 0.00 0.00 0.00 105 108 3.16 2.59 2.02 1.46 0.89 0.32 0.00 0.00 0.00 0.00 0.00 129 132 3.14 2.58 2.01 1.44 0.88 0.31 0.00 0.00 0.00 0.00 0.00 108 111 3.26 2.69 2.13 1.56 0.99 0.42 0.00 0.00 0.00 0.00 0.00 132 135 3.24 2.68 2.11 1.54 0.98 0.41 0.00 0.00 0.00 0.00 0.00 111 114 3.36 2.79 2.23 1.66 1.09 0.53 0.00 0.00 0.00 0.00 0.00 135 138 3.35 2.78 2.21 1.64 1.08 0.51 0.00 0.00 0.00 0.00 0.00 114 117 3.46 2.89 2.33 1.76 1.19 0.63 0.06 0.00 0.00 0.00 0.00 138 141 3.45 2.88 2.31 1.75 1.18 0.61 0.04 0.00 0.00 0.00 0.00
117 120 3.56 2.99 2.43 1.86 1.29 0.73 0.16 0.00 0.00 0.00 0.00 141 144 3.55 2.98 2.41 1.85 1.28 0.71 0.14 0.00 0.00 0.00 0.00 120 123 3.66 3.09 2.53 1.96 1.39 0.83 0.26 0.00 0.00 0.00 0.00 144 147 3.65 3.08 2.51 1.95 1.38 0.81 0.25 0.00 0.00 0.00 0.00 123 126 3.76 3.19 2.63 2.06 1.49 0.93 0.36 0.00 0.00 0.00 0.00 147 150 3.75 3.18 2.61 2.05 1.48 0.91 0.35 0.00 0.00 0.00 0.00 126 129 3.86 3.30 2.73 2.16 1.59 1.03 0.46 0.00 0.00 0.00 0.00 150 153 3.85 3.28 2.71 2.15 1.58 1.01 0.45 0.00 0.00 0.00 0.00 129 132 3.96 3.40 2.83 2.26 1.69 1.13 0.56 0.00 0.00 0.00 0.00 153 156 3.95 3.38 2.81 2.25 1.68 1.11 0.55 0.00 0.00 0.00 0.00
132 135 4.06 3.50 2.93 2.36 1.80 1.23 0.66 0.09 0.00 0.00 0.00 156 159 4.05 3.48 2.92 2.35 1.78 1.21 0.65 0.08 0.00 0.00 0.00 135 138 4.16 3.60 3.03 2.46 1.90 1.33 0.76 0.20 0.00 0.00 0.00 159 162 4.15 3.58 3.02 2.45 1.88 1.31 0.75 0.18 0.00 0.00 0.00 138 141 4.26 3.70 3.13 2.56 2.00 1.43 0.86 0.30 0.00 0.00 0.00 162 165 4.25 3.68 3.12 2.55 1.98 1.42 0.85 0.28 0.00 0.00 0.00 141 144 4.36 3.80 3.23 2.66 2.10 1.53 0.96 0.40 0.00 0.00 0.00 165 168 4.35 3.78 3.22 2.65 2.08 1.52 0.95 0.38 0.00 0.00 0.00 144 147 4.47 3.90 3.33 2.76 2.20 1.63 1.06 0.50 0.00 0.00 0.00 168 171 4.45 3.88 3.32 2.75 2.18 1.62 1.05 0.48 0.00 0.00 0.00
Effective Date: January 1, 2021 Civil union partners use Married chart
Page 14 of 15 2021 Vermont Wage Bracket Withholding Charts 2021 Single Daily or Miscellaneous Married Daily or Miscellaneous Number of Exemptions Claimed Number of Exemptions Claimed Payment Payment (per day) 0 1 2 3 4 5 6 7 8 9 10 (per day) 0 1 2 3 4 5 6 7 8 9 10 but less but less at least than Vermont Withholding is: at least than Vermont Withholding is: 147 150 4.57 4.00 3.43 2.86 2.30 1.73 1.16 0.60 0.03 0.00 0.00 171 174 4.55 3.98 3.42 2.85 2.28 1.72 1.15 0.58 0.02 0.00 0.00 150 153 4.67 4.10 3.53 2.97 2.40 1.83 1.26 0.70 0.13 0.00 0.00 174 177 4.65 4.09 3.52 2.95 2.38 1.82 1.25 0.68 0.12 0.00 0.00 153 156 4.77 4.20 3.63 3.07 2.50 1.93 1.37 0.80 0.23 0.00 0.00 177 180 4.75 4.19 3.62 3.05 2.48 1.92 1.35 0.78 0.22 0.00 0.00 156 159 4.87 4.30 3.73 3.17 2.60 2.03 1.47 0.90 0.33 0.00 0.00 180 183 4.85 4.29 3.72 3.15 2.59 2.02 1.45 0.88 0.32 0.00 0.00 159 162 4.97 4.40 3.83 3.27 2.70 2.13 1.57 1.00 0.43 0.00 0.00 183 186 4.95 4.39 3.82 3.25 2.69 2.12 1.55 0.99 0.42 0.00 0.00
162 165 5.07 4.50 3.93 3.37 2.80 2.23 1.67 1.10 0.53 0.00 0.00 186 189 5.05 4.49 3.92 3.35 2.79 2.22 1.65 1.09 0.52 0.00 0.00 165 168 5.17 4.60 4.03 3.47 2.90 2.33 1.77 1.20 0.63 0.07 0.00 189 192 5.15 4.59 4.02 3.45 2.89 2.32 1.75 1.19 0.62 0.05 0.00 168 171 5.27 4.70 4.14 3.57 3.00 2.43 1.87 1.30 0.73 0.17 0.00 192 195 5.25 4.69 4.12 3.55 2.99 2.42 1.85 1.29 0.72 0.15 0.00 171 174 5.46 4.80 4.24 3.67 3.10 2.54 1.97 1.40 0.83 0.27 0.00 195 198 5.36 4.79 4.22 3.65 3.09 2.52 1.95 1.39 0.82 0.25 0.00 174 177 5.66 4.90 4.34 3.77 3.20 2.64 2.07 1.50 0.93 0.37 0.00 198 201 5.46 4.89 4.32 3.76 3.19 2.62 2.05 1.49 0.92 0.35 0.00
177 180 5.86 5.00 4.44 3.87 3.30 2.74 2.17 1.60 1.04 0.47 0.00 201 204 5.56 4.99 4.42 3.86 3.29 2.72 2.15 1.59 1.02 0.45 0.00 180 183 6.05 5.10 4.54 3.97 3.40 2.84 2.27 1.70 1.14 0.57 0.00 204 207 5.66 5.09 4.52 3.96 3.39 2.82 2.26 1.69 1.12 0.55 0.00 183 186 6.25 5.20 4.64 4.07 3.50 2.94 2.37 1.80 1.24 0.67 0.10 207 210 5.76 5.19 4.62 4.06 3.49 2.92 2.36 1.79 1.22 0.66 0.09 186 189 6.45 5.33 4.74 4.17 3.60 3.04 2.47 1.90 1.34 0.77 0.20 210 213 5.86 5.29 4.72 4.16 3.59 3.02 2.46 1.89 1.32 0.76 0.19 189 192 6.65 5.53 4.84 4.27 3.70 3.14 2.57 2.00 1.44 0.87 0.30 213 216 5.96 5.39 4.82 4.26 3.69 3.12 2.56 1.99 1.42 0.86 0.29
192 195 6.85 5.73 4.94 4.37 3.81 3.24 2.67 2.10 1.54 0.97 0.40 216 219 6.06 5.49 4.93 4.36 3.79 3.22 2.66 2.09 1.52 0.96 0.39 195 198 7.04 5.93 5.04 4.47 3.91 3.34 2.77 2.21 1.64 1.07 0.50 219 222 6.16 5.59 5.03 4.46 3.89 3.32 2.76 2.19 1.62 1.06 0.49 198 201 7.24 6.13 5.14 4.57 4.01 3.44 2.87 2.31 1.74 1.17 0.60 222 225 6.26 5.69 5.13 4.56 3.99 3.43 2.86 2.29 1.72 1.16 0.59 201 204 7.44 6.32 5.24 4.67 4.11 3.54 2.97 2.41 1.84 1.27 0.71 225 228 6.36 5.79 5.23 4.66 4.09 3.53 2.96 2.39 1.83 1.26 0.69 204 207 7.64 6.52 5.40 4.77 4.21 3.64 3.07 2.51 1.94 1.37 0.81 228 231 6.46 5.89 5.33 4.76 4.19 3.63 3.06 2.49 1.93 1.36 0.79
207 210 7.84 6.72 5.60 4.87 4.31 3.74 3.17 2.61 2.04 1.47 0.91 231 234 6.56 5.99 5.43 4.86 4.29 3.73 3.16 2.59 2.03 1.46 0.89 210 213 8.03 6.92 5.80 4.98 4.41 3.84 3.27 2.71 2.14 1.57 1.01 234 237 6.66 6.10 5.53 4.96 4.39 3.83 3.26 2.69 2.13 1.56 0.99 213 216 8.23 7.12 6.00 5.08 4.51 3.94 3.38 2.81 2.24 1.67 1.11 237 240 6.76 6.20 5.63 5.06 4.49 3.93 3.36 2.79 2.23 1.66 1.09 216 219 8.43 7.31 6.20 5.18 4.61 4.04 3.48 2.91 2.34 1.77 1.21 240 243 6.86 6.30 5.73 5.16 4.60 4.03 3.46 2.89 2.33 1.76 1.19 219 222 8.63 7.51 6.39 5.28 4.71 4.14 3.58 3.01 2.44 1.88 1.31 243 246 6.96 6.40 5.83 5.26 4.70 4.13 3.56 3.00 2.43 1.86 1.29
222 225 8.83 7.71 6.59 5.48 4.81 4.24 3.68 3.11 2.54 1.98 1.41 246 249 7.06 6.50 5.93 5.36 4.80 4.23 3.66 3.10 2.53 1.96 1.39 225 228 9.02 7.91 6.79 5.67 4.91 4.34 3.78 3.21 2.64 2.08 1.51 249 252 7.16 6.60 6.03 5.46 4.90 4.33 3.76 3.20 2.63 2.06 1.50 228 231 9.22 8.11 6.99 5.87 5.01 4.44 3.88 3.31 2.74 2.18 1.61 252 255 7.26 6.70 6.13 5.56 5.00 4.43 3.86 3.30 2.73 2.16 1.60 231 234 9.42 8.30 7.19 6.07 5.11 4.55 3.98 3.41 2.84 2.28 1.71 255 258 7.37 6.80 6.23 5.66 5.10 4.53 3.96 3.40 2.83 2.26 1.70 234 237 9.62 8.50 7.38 6.27 5.21 4.65 4.08 3.51 2.94 2.38 1.81 258 261 7.47 6.90 6.33 5.77 5.20 4.63 4.06 3.50 2.93 2.36 1.80
237 240 9.82 8.70 7.58 6.47 5.35 4.75 4.18 3.61 3.05 2.48 1.91 261 264 7.57 7.00 6.43 5.87 5.30 4.73 4.16 3.60 3.03 2.46 1.90 240 243 10.01 8.90 7.78 6.66 5.55 4.85 4.28 3.71 3.15 2.58 2.01 264 267 7.67 7.10 6.53 5.97 5.40 4.83 4.27 3.70 3.13 2.56 2.00 243 246 10.21 9.10 7.98 6.86 5.74 4.95 4.38 3.81 3.25 2.68 2.11 267 270 7.77 7.20 6.63 6.07 5.50 4.93 4.37 3.80 3.23 2.67 2.10 246 249 10.41 9.29 8.18 7.06 5.94 5.05 4.48 3.91 3.35 2.78 2.21 270 273 7.87 7.30 6.73 6.17 5.60 5.03 4.47 3.90 3.33 2.77 2.20 249 252 10.61 9.49 8.37 7.26 6.14 5.15 4.58 4.01 3.45 2.88 2.31 273 276 7.97 7.40 6.83 6.27 5.70 5.13 4.57 4.00 3.43 2.87 2.30
252 255 10.81 9.69 8.57 7.46 6.34 5.25 4.68 4.11 3.55 2.98 2.41 276 279 8.07 7.50 6.94 6.37 5.80 5.23 4.67 4.10 3.53 2.97 2.40 255 258 11.00 9.89 8.77 7.65 6.54 5.42 4.78 4.22 3.65 3.08 2.51 279 282 8.17 7.60 7.04 6.47 5.90 5.33 4.77 4.20 3.63 3.07 2.50 258 261 11.20 10.09 8.97 7.85 6.73 5.62 4.88 4.32 3.75 3.18 2.61 282 285 8.27 7.70 7.14 6.57 6.00 5.44 4.87 4.30 3.73 3.17 2.60 261 264 11.40 10.28 9.17 8.05 6.93 5.82 4.98 4.42 3.85 3.28 2.72 285 288 8.37 7.80 7.24 6.67 6.10 5.54 4.97 4.40 3.84 3.27 2.70 264 267 11.60 10.48 9.36 8.25 7.13 6.01 5.08 4.52 3.95 3.38 2.82 288 291 8.47 7.90 7.34 6.77 6.20 5.64 5.07 4.50 3.94 3.37 2.80
267 270 11.80 10.68 9.56 8.45 7.33 6.21 5.18 4.62 4.05 3.48 2.92 291 294 8.57 8.00 7.44 6.87 6.30 5.74 5.17 4.60 4.04 3.47 2.90 270 273 11.99 10.88 9.76 8.64 7.53 6.41 5.29 4.72 4.15 3.58 3.02 294 297 8.67 8.11 7.54 6.97 6.40 5.84 5.27 4.70 4.14 3.57 3.00 273 276 12.19 11.08 9.96 8.84 7.72 6.61 5.49 4.82 4.25 3.68 3.12 297 300 8.77 8.21 7.64 7.07 6.50 5.94 5.37 4.80 4.24 3.67 3.10 276 279 12.39 11.27 10.16 9.04 7.92 6.81 5.69 4.92 4.35 3.78 3.22 300 303 8.93 8.31 7.74 7.17 6.61 6.04 5.47 4.90 4.34 3.77 3.20 279 282 12.59 11.47 10.35 9.24 8.12 7.00 5.89 5.02 4.45 3.89 3.32 303 306 9.13 8.41 7.84 7.27 6.71 6.14 5.57 5.01 4.44 3.87 3.30
Effective Date: January 1, 2021 Civil union partners use Married chart
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