💼 Vermont Self-Employment Tax Calculator
Enter your income to see your Vermont tax breakdown.
What Vermont Adds for the Self-Employed
Where the brackets fall
After a $7,650 standard deduction and a $5,300 personal exemption, a single filer pays 3.35% on the first $49,400 of taxable income and 6.6% from there up to $119,700. With $75,000 of net profit, about $56,750 is taxable and only around $7,350 of it reaches the 6.6% bracket. That is why Vermont's bill at this income, $2,140, is lower than the headline rates suggest.
The Child Care Contribution: 0.11% of net earnings
Since July 1, 2024 Vermont has funded child care with a payroll contribution. Employers and employees share 0.44% of wages. Self-employed people pay a separate rate of 0.11% on net self-employment income, the same figure that appears on line 6 of your federal Schedule SE.
On $75,000 of profit that comes to about $76 a year. It is reported on your Vermont income tax return, and the Department of Taxes expects it to be included in your quarterly estimated payments.
The calculator does not add the Child Care Contribution. Allow for it separately. It is roughly $1 for every $1,000 of net profit.
A 3% floor for higher earners
Vermont has a minimum tax that few people hear about until it applies. If your federal adjusted gross income is above $150,000, you owe the greater of the regular Vermont tax or 3% of your federal AGI. For a freelancer taking the standard deduction the regular tax is already higher, so the rule changes nothing. It can bite when large itemized deductions push Vermont taxable income down, and it is worth a line in your year-end check if your income is near that level.
Quarterly payments and local tax
Vermont expects estimated payments when you will owe $500 or more for the year. No Vermont town taxes income. Some towns add a 1% local option tax to sales, meals and rooms, which does not reach professional services.
Vermont Income Tax Brackets and Deductions for 2026
| Rate | Taxable income, single | Taxable income, married filing jointly |
|---|---|---|
| 3.35% | $0 – $49,400 | $0 – $82,500 |
| 6.6% | $49,400 – $119,700 | $82,500 – $199,450 |
| 7.6% | $119,700 – $249,700 | $199,450 – $304,000 |
| 8.75% | Over $249,700 | Over $304,000 |
| Before and after the brackets | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $7,650 | $15,300 |
| Personal exemption | $5,300 | $10,600 |
Vermont by the Numbers
At $75,000 net profit, Vermont ranks #20 of 51 jurisdictions for total 1099 tax burden (rank 1 = lowest). A single freelancer pays $2,140 in state tax on top of $17,101 federal, $19,242 in total, a 25.7% effective rate.
What a single freelancer pays in Vermont (2026)
| Net profit | Vermont state tax | Total tax (SE + federal + state) | Take-home | Effective rate |
|---|---|---|---|---|
| $50,000 | $1,123 | $11,584 | $38,416 | 23.2% |
| $75,000 | $2,140 | $19,242 | $55,758 | 25.7% |
| $100,000 | $3,674 | $29,419 | $70,581 | 29.4% |
| $150,000 | $6,808 | $50,193 | $99,807 | 33.5% |
Single filer, standard deduction, no QBI or other deductions. Computed with the same 2026 engine as the calculator.
How Vermont compares to its neighbors at $75,000
| State | State tax | Total tax | vs Vermont |
|---|---|---|---|
| New Hampshire | $0 | $17,101 | $2,140 less |
| New York | $3,167 | $20,268 | $1,027 more |
| Massachusetts | $3,265 | $20,367 | $1,125 more |
Sources: IRS Rev. Proc. 2025-32 (federal brackets and standard deduction), SSA 2026 wage base ($184,500), Vermont Department of Taxes, and the Tax Foundation's 2026 state income tax table. Last updated October 7, 2026.
Vermont Freelancer FAQ
What are Vermont's income tax rates for 2026?
For single filers: 3.35% on taxable income up to $49,400, 6.6% up to $119,700, 7.6% up to $249,700 and 8.75% above. The standard deduction is $7,650 and the personal exemption is $5,300.
What is the Vermont Child Care Contribution for self-employed people?
It is 0.11% of net self-employment income, in effect since July 1, 2024. It is reported on the Vermont income tax return and included in estimated payments.
Does Vermont have a minimum income tax?
Yes, for higher earners. If federal adjusted gross income is over $150,000, Vermont tax is the greater of the regular calculation or 3% of federal AGI.
Does Vermont have local income taxes?
No. Some towns have a 1% local option tax on sales, meals and rooms, but no town taxes income.
📐 How these Vermont numbers are produced
The calculator and every table on this page run the same engine: 2026 federal brackets and standard deduction, and self-employment tax at 15.3% on 92.35% of net profit. Vermont's own 2026 brackets, deductions, exemptions and credits are applied on top, as shown step by step in the calculator. When a legislature changes a rate during the year, the engine is updated and the change is recorded on the methodology and changelog page.
- Federal brackets & standard deduction: IRS Rev. Proc. 2025-32 (2026)
- Self-employment tax: 15.3% with the 92.35% net-earnings adjustment, the 50% SE-tax deduction, and the 0.9% Additional Medicare Tax, per IRS rules
- Social Security wage base: $184,500 for 2026 (SSA)
- Vermont figures: Vermont Department of Taxes, cross-checked against the Tax Foundation's 2026 table
Built & maintained by Rahul B.
A software developer who got tired of “free” 1099 calculators that use lazy flat rates and give wrong numbers — so I built one on the actual 2026 IRS brackets and real state-by-state rates, updated every tax year. More about this tool →
Last reviewed for tax year 2026 · Independent tool — not affiliated with the IRS. Estimates for planning only; verify with a tax professional before filing.