Vermont Income Tax Withholding Instructions, Tables, and Charts

Income Tax Withholding Instructions, Tables, and Charts
2023 Income Tax Withholding Instructions, Tables, and Charts
2023 Income Tax Withholding
Instructions, Tables, and Charts
E F F E C T I V E J A N U A R Y 1, 2023 - E X P I R E S D E C E M B E R 31, 2023

This document is designed to provide you with an overview of the Vermont Withholding Tax. If you
need further clarification, please contact the Business Section of the Taxpayer Services Division at
(802) 828-2551 or by email [email protected].

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Contents
Instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
Payments Subject to Vermont Income Tax Withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
How Vermont Income Tax Withholding is Calculated . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Adjustments for Services Not Performed in Vermont . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Civil Unions or Civil Marriages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Annuities, Supplemental Payments and Deferred Compensation Payments . . . . . . . . . . . . . . . . . . . . . . . . . 4
Payments Under a Non-Qualified Deferred Compensation Plan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Reporting and Remitting Vermont Income Tax Withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
Filing Forms W-2 and/or 1099. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Combined Fed/State Program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
Fact Sheets, Guides, and Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Other Helpful Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Contact Us . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

Withholding Tables and Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
Vermont Percentage Method for Withholding Tables (for wages paid in 2023) . . . . . . . . . . . . . . . . . . . . . . 6
2023 Vermont Wage Bracket Withholding Charts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

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Instructions
PAYMENTS SUBJECT TO VERMONT INCOME TAX WITHHOLDING
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:
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) (irs.gov).

HOW VERMONT INCOME TAX WITHHOLDING IS CALCULATED
The Vermont Income Tax Withholding is calculated 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.
Employees who have adjusted their federal withholding in anticipation of a credit(s) and employees
who are in civil unions or civil marriages will not have the correct Vermont tax withheld unless they
complete form W-4VT.

Employees should complete or update form W-4VT. The Department strongly
recommends that employers require their employees to complete or update form
W-4VT.
An employer may use the information from federal form W-4 if a Vermont form is not submitted,
but there is a possibility that not enough tax will be withheld. This could result in a tax liability or
tax owed when employees file their taxes. 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
30% of the extra federal withholding.

ADJUSTMENTS FOR SERVICES NOT PERFORMED IN VERMONT
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 Vermont withholding on the wages for the entire 40 hours is $48.00, the
Vermont withholding for the 16 hours is:

Calculation: $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.
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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 and not to domestic partnership
arrangements.

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 nonperiodic payments, the Vermont withholding can be estimated at 30% 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.

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.

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 through myVTax (myvtax.
vermont.gov), or using Form BR-400, Application for a Business Tax Account (tax.vermont.gov/
forms).
The department will determine your filing frequency based on your annual withholding totals. You
may file your returns and pay the tax due online through myVTax (myvtax.vermont.gov), or you may
file using paper forms available on our website.

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FILING FORMS W-2 AND/OR 1099
All employers are required to file Form WHT-434, Annual Withholding Reconciliation by January 31
each year. This form serves as the transmittal for forms W-2 and/or 1099 and reconciles the amount
of Vermont income tax withholding reported during the previous 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
through myVTax (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.

COMBINED FED/STATE PROGRAM
The Vermont Department of Taxes is no longer participating in the Combined Fed/State program for
submitting W-2 and 1099 forms with the IRS. You must file these forms directly with the department.

Resources
FACT SHEETS, GUIDES, AND FORMS
• Form BR-400, Application for a Business Tax Account (tax.vermont.gov/forms)
• Form W-4VT, Vermont Employee’s Withholding Allowance Certificate (tax.vermont.gov/forms)
• Form WHT-434, Annual Withholding Reconciliation (tax.vermont.gov/forms)
• IRS Publication 15 (Circular E) (irs.gov)

OTHER HELPFUL RESOURCES
• Internal Revenue Service - Federal Income Tax (irs.gov) Phone:(800) 829-1040
• Social Security Administration - Social Security/Medicare (ssa.gov) Phone: (800) 772-1213
• Vermont Department of Labor - Unemployment Insurance, Minimum Wage, Overtime, Worker
Compensation (labor.vermont.gov) Phone: (802) 828-4000

CONTACT US
If you have questions, contact the Taxpayer Services Division at (802) 828-2551 or tax.business@
vermont.gov. E-file your withholding tax forms at myVTax (myVTax.vermont.gov).
Vermont Department of Taxes, Taxpayer Services Division, P.O. Box 547, Montpelier, VT 05601-0547
Fax: (802) 828-5787

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Withholding Tables and Charts
VERMONT PERCENTAGE METHOD FOR WITHHOLDING TABLES
Vermont Percentage
Method
Tables
(for wages
paid in Withholding
2023)
(for wages paid in 2023)

If Wages* are:
over but not over

$0
67
940
2,184
4,482

$67
940
2,184
4,482
-

WEEKLY PAYROLLS

Single

If Wages* are:

Vermont withholding is:
$0
of amount over
0 +
3.35%
$67
29.25 +
6.60%
940
111.35 +
7.60%
2,184
286.00 +
8.75%
4,482

over but not over

$0
203
1,661
3,730
5,577

$203
1,661
3,730
5,577
-

Married
Vermont withholding is:
$0
of amount over
0 + 3.35%
$203
48.84 + 6.60%
1,661
185.39 + 7.60%
3,730
325.77 + 8.75%
5,577

*use wages after subtracting withholding allowances (one withholding allowance equals $93.27)

If Wages* are:
over but not over

$0
135
1,881
4,367
8,963

$135
1,881
4,367
8,963
-

BIWEEKLY PAYROLLS

Single

If Wages* are:

Vermont withholding is:
$0
of amount over
0 +
3.35%
$135
58.49 +
6.60%
1,881
222.57 +
7.60%
4,367
571.86 +
8.75%
8,963

over but not over

$0
405
3,323
7,459
11,153

$405
3,323
7,459
11,153
-

Married
Vermont withholding is:
$0
of amount over
0 + 3.35%
$405
97.75 + 6.60%
3,323
370.73 + 7.60%
7,459
651.47 + 8.75%
11,153

*use wages after subtracting withholding allowances (one withholding allowance equals $186.54)

If Wages* are:
over but not over

$0
146
2,038
4,731
9,710

$146
2,038
4,731
9,710
-

Single

SEMIMONTHLY PAYROLLS
If Wages* are:

Vermont withholding is:
$0
of amount over
0 +
3.35%
$146
63.38 +
6.60%
2,038
241.12 +
7.60%
4,731
619.52 +
8.75%
9,710

over but not over

$0
439
3,599
8,081
12,083

$439
3,599
8,081
12,083
-

Married
Vermont withholding is:
$0
of amount over
0 + 3.35%
$439
105.86 + 6.60%
3,599
401.67 + 7.60%
8,081
705.82 + 8.75%
12,083

*use wages after subtracting withholding allowances (one withholding allowance equals $202.08)

If Wages* are:

over but not over

$0
292
4,075
9,463
19,421

$292
4,075
9,463
19,421
-

Single

MONTHLY PAYROLLS

Vermont withholding is:
$0
of amount over
0 +
3.35%
$292
126.73 +
6.60%
4,075
482.34 +
7.60%
9,463
1,239.15 +
8.75% 19,421

If Wages* are:
over but not over

$0
878
7,199
16,161
24,166

$878
7,199
16,161
24,166
-

Married
Vermont withholding is:
$0
of amount over
0 + 3.35%
$878
211.75 + 6.60%
7,199
803.25 + 7.60%
16,161
1,411.63 + 8.75%
24,166

*use wages after subtracting withholding allowances (one withholding allowance equals $404.17)

Effective Date: January 1, 2023

Civil union partners use Married Table

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VERMONT PERCENTAGE METHOD FOR WITHHOLDING TABLES
(for wages paid in 2023)

Vermont Percentage Method Withholding Tables
(for wages paid in 2023)

If Wages* are:
over but not over

$0
875
12,225
28,388
58,263

$875
12,225
28,388
58,263
-

Single

QUARTERLY PAYROLLS
If Wages* are:

Vermont withholding is:
$0
of amount over
0 +
3.35%
$875
380.23 +
6.60% 12,225
1,446.98 +
7.60% 28,388
3,717.48 +
8.75% 58,263

over but not over

$0
2,634
21,597
48,484
72,497

$2,634
21,597
48,484
72,497
-

Married
Vermont withholding is:
$0
of amount over
0 + 3.35%
$2,634
635.26 + 6.60%
21,597
2,409.80 + 7.60%
48,484
4,234.79 + 8.75%
72,497

*use wages after subtracting withholding allowances (one withholding allowance equals $1212.50)

If Wages* are:
over but not over

$0
3,500
48,900
113,550
233,050

$3,500
48,900
113,550
233,050
-

Single

ANNUAL PAYROLLS
If Wages* are:

Vermont withholding is:
$0
of amount over
0 +
3.35% $3,500
1,520.90 +
6.60% 48,900
5,787.80 +
7.60% 113,550
14,869.80 +
8.75% 233,050

over but not over

$0
10,538
86,388
193,938
289,988

$10,538
86,388
193,938
289,988
-

Married
Vermont withholding is:
$0
of amount over
0 + 3.35% $10,538
2,540.98 + 6.60%
86,388
9,639.28 + 7.60% 193,938
16,939.08 + 8.75% 289,988

*use wages after subtracting withholding allowances (one withholding allowance equals $4850.00)

DAILY or MISCELLANEOUS PAYROLLS (per day)
If Wages* divided by
the number of days in
the payroll period are:
over but not over

$0
13.50
188.10
436.70
896.30

$13.50
188.10
436.70
896.30
-

Single

Vermont withholding (per day) is:
$0
of amount over
3.35% $13.50
0.00 +
6.60% 188.10
5.85 +
7.60% 436.70
22.26 +
8.75% 896.30
57.19 +

If Wages* divided by
the number of days in
the payroll period are:
over but not over

$0
40.50
332.30
745.90
1,115.30

$40.50
332.30
745.90
1,115.30
-

Married

Vermont withholding (per day) is:
of amount over
$40.50
+ 3.35%
332.30
+ 6.60%
745.90
+ 7.60%
+ 8.75% 1,115.30

$0.00
0.00
9.78
37.07
65.15

*use wages after subtracting withholding allowances (one withholding allowance equals $18.65)
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 $1800 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 $93.27 = $186.54.
of allowances claimed by the employee on form W-4VT. Her wages (after allowances) are: $1800 - $186.54 = $1613.46.
Subtract this amount from the amount of payment.
Because $1613.46 falls between $203 and $1661, the tax is computed as
$0.00 plus 3.35% of the amount over $203.
3. Compute the Vermont tax on the amount from step #2,
$1613.46 - 203.00 = $1410.46
using the table.
Vermont withholding is $141.93. $1410.46 x 0.0335 = $ 47.25
$47.25 + 0.00 = $47.25

Effective Date: January 1, 2023

Civil union partners use Married Table

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2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
ag

Single Weekly
Payment

0

1

at least

but less
than

0
80
95
110
125

80
95
110
125
140

0
1
1
2
2

0
0
0
0
0

140
155
170
185
200

155
170
185
200
215

3
3
4
4
5

215
230
245
260
275

230
245
260
275
290

290
305
320
335
350

2

Number of Exemptions Claimed

3

4

5

6

7

8

g
9

10

Payment

0

Married Weekly
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
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

0
0
0
0
0

0
0
0
0
0

5
6
6
7
7

2
3
3
4
4

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

440
455
470
485
500

8
8
9
9
10

5
5
6
6
7

1
2
2
3
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

500
515
530
545
560

515
530
545
560
575

10
11
11
12
12

7
8
8
9
9

4
4
5
5
6

1
1
2
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

575
590
605
620
635

590
605
620
635
650

13
13
14
14
15

10
10
11
11
12

6
7
7
8
8

3
4
4
5
5

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

650
665
680
695
710

665
680
695
710
725

15
16
16
17
17

12
13
13
14
14

9
9
10
10
11

6
6
7
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

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

725
740
755
770
785

740
755
770
785
800

18
18
19
19
20

15
15
16
16
17

12
12
13
13
14

8
9
9
10
10

5
6
6
7
7

2
3
3
4
4

0
0
0
1
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

800
815
830
845
860

815
830
845
860
875

20
21
21
22
22

17
18
18
19
19

14
15
15
16
16

11
11
12
12
13

8
8
9
9
10

5
5
6
6
7

2
2
3
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
215
230
245
260

215
230
245
260
275

0
1
1
2
2

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

275
290
305
320
335

290
305
320
335
350

3
3
4
4
5

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

350
365
380
395
410

365
380
395
410
425

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

425
440
455
470
485

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

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

8
9
9
10
10

5
6
6
7
7

2
3
3
4
4

0
0
0
1
1

0
0
0
0
0

11
11
12
12
13

8
8
9
9
10

5
5
6
6
7

2
2
3
3
4

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

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

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
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

305
320
335
350
365

8
8
9
9
10

5
5
6
6
7

1
2
2
3
3

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

365
380
395
410
425

380
395
410
425
440

10
11
11
12
12

7
8
8
9
9

4
4
5
5
6

1
1
2
2
3

0
0
0
0
0

0
0
0
0
0

440
455
470
485
500

455
470
485
500
515

13
13
14
14
15

10
10
11
11
12

6
7
7
8
8

3
4
4
5
5

0
1
1
2
2

515
530
545
560
575

530
545
560
575
590

15
16
16
17
17

12
13
13
14
14

9
10
10
11
11

6
6
7
7
8

590
605
620
635
650

605
620
635
650
665

18
18
19
19
20

15
15
16
16
17

12
12
13
13
14

665
680
695
710
725

680
695
710
725
740

20
21
21
22
22

17
18
18
19
19

14
15
15
16
16

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

but less
than

Effective Date: January 1, 2023

2023

3

4

5

6

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 8

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
Single Weekly

Payment

0

1

4

Married Weekly

Number of Exemptions Claimed

5

6

2

3

7

8

7

8

9

10

0
0
0
0
0

0
0
0
0
0

17
17
18
18
19

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22
23
23
24
24

19
20
20
21
21

16
16
17
17
18

13
13
14
14
15

10
10
11
11
12

7
7
8
8
9

3
4
4
5
5

0
1
1
2
2

0
0
0
0
0

0
0
0
0
0

28
28
29
29
30

25
25
26
26
27

22
22
23
23
24

18
19
19
20
20

15
16
16
17
17

12
13
13
14
14

9
10
10
11
11

6
6
7
7
8

3
3
4
4
5

0
0
1
1
2

0
0
0
0
0

1115
1130
1145
1160
1175

30
31
31
32
32

27
28
28
29
29

24
25
25
26
26

21
21
22
22
23

18
18
19
19
20

15
15
16
16
17

12
12
13
13
14

8
9
9
10
10

5
6
6
7
7

2
3
3
4
4

0
0
0
1
1

1175
1190
1205
1220
1235

1190
1205
1220
1235
1250

33
33
34
34
35

30
30
31
31
32

27
27
28
28
29

23
24
24
25
25

20
21
21
22
22

17
18
18
19
19

14
15
15
16
16

11
11
12
12
13

8
8
9
9
10

5
5
6
6
7

2
2
3
3
4

4
5
5
6
6

1250
1265
1280
1295
1310

1265
1280
1295
1310
1325

35
36
36
37
37

32
33
33
34
34

29
30
30
31
31

26
26
27
27
28

23
23
24
24
25

20
20
21
21
22

17
17
18
18
19

13
14
14
15
15

10
11
11
12
12

7
8
8
9
9

4
5
5
6
6

10
10
11
11
12

7
7
8
8
9

1325
1340
1355
1370
1385

1340
1355
1370
1385
1400

38
38
39
39
40

35
35
36
36
37

32
32
33
33
34

28
29
29
30
30

25
26
26
27
27

22
23
23
24
24

19
20
20
21
21

16
16
17
17
18

13
13
14
14
15

10
10
11
11
12

7
7
8
8
9

15
16
16
17
17

12
13
13
14
14

9
10
10
11
11

1400
1415
1430
1445
1460

1415
1430
1445
1460
1475

40
41
41
42
42

37
38
38
39
39

34
35
35
36
36

31
31
32
32
33

28
28
29
29
30

25
25
26
26
27

22
22
23
23
24

18
19
19
20
21

15
16
16
17
17

12
13
13
14
14

9
10
10
11
11

18
18
19
19
20

15
15
16
16
17

12
12
13
13
14

1475
1490
1505
1520
1535

1490
1505
1520
1535
1550

43
43
44
44
45

40
40
41
41
42

37
37
38
38
39

34
34
35
35
36

30
31
31
32
32

27
28
28
29
29

24
25
25
26
26

21
22
22
23
23

18
18
19
19
20

15
15
16
16
17

12
12
13
13
14

but less
than

740
755
770
785
800

755
770
785
800
815

23
23
24
24
25

20
20
21
21
22

17
17
18
18
19

Vermont Withholding is:
13
7
4
1
10
14
11
8
5
1
14
11
8
2
5
15
12
9
6
2
15
12
9
6
3

815
830
845
860
875

830
845
860
875
890

25
26
26
27
27

22
23
23
24
24

19
20
20
21
21

16
16
17
17
18

13
13
14
14
15

10
10
11
11
12

7
7
8
8
9

3
4
4
5
5

0
1
1
2
2

890
905
920
935
950

905
920
935
950
965

28
28
29
29
30

25
25
26
26
27

22
22
23
23
24

18
19
19
20
20

15
16
16
17
17

12
13
13
14
14

9
10
10
11
11

6
6
7
7
8

965 980
980 995
995 1010
1010 1025
1025 1040

31
32
33
34
35

27
28
28
29
29

24
25
25
26
26

21
21
22
22
23

18
18
19
19
20

15
15
16
16
17

12
12
13
13
14

1040
1055
1070
1085
1100

1055
1070
1085
1100
1115

36
37
38
39
40

30
31
32
33
34

27
27
28
28
29

23
24
24
25
25

20
21
21
22
22

17
18
18
19
19

1115
1130
1145
1160
1175

1130
1145
1160
1175
1190

41
42
43
44
45

35
36
37
38
39

29
30
31
32
33

26
26
27
27
28

23
23
24
24
25

1190
1205
1220
1235
1250

1205
1220
1235
1250
1265

46
47
48
49
50

40
41
42
43
44

34
35
36
37
38

28
29
30
31
32

1265
1280
1295
1310
1325

1280
1295
1310
1325
1340

51
52
53
54
55

45
46
47
48
49

39
40
41
42
43

1340
1355
1370
1385
1400

1355
1370
1385
1400
1415

56
57
58
59
60

50
51
52
53
54

44
45
46
47
48

9

10

Payment

0

1

at least

but less
than

0
0
0
0
0

875
890
905
920
935

890
905
920
935
950

23
23
24
24
25

20
20
21
21
22

0
0
0
0
0

0
0
0
0
0

950 965
965 980
980 995
995 1010
1010 1025

25
26
26
27
27

3
3
4
4
5

0
0
1
1
2

0
0
0
0
0

1025
1040
1055
1070
1085

1040
1055
1070
1085
1100

8
9
9
10
10

5
6
6
7
7

2
3
3
4
4

0
0
0
1
1

1100
1115
1130
1145
1160

14
15
15
16
16

11
11
12
12
13

8
8
9
9
10

5
5
6
6
7

2
2
3
3
4

20
20
21
21
22

17
17
18
18
19

13
14
14
15
15

10
11
11
12
12

7
8
8
9
9

25
26
26
27
27

22
23
23
24
24

19
20
20
21
21

16
16
17
17
18

13
13
14
14
15

33
34
35
36
37

28
28
29
30
31

25
25
26
26
27

22
22
23
23
24

19
19
20
20
21

38
39
40
41
42

31
32
33
34
35

27
28
28
29
29

24
25
25
26
26

21
22
22
23
23

2

Number of Exemptions Claimed

Vermont Withholding is:
13
7
4
1
10
14
11
8
5
1
14
11
8
2
5
15
12
9
6
2
12
9
6
3
15

at least

Effective Date: January 1, 2023

2023

3

4

5

6

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 9

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
Single Biweekly

Payment

0

1

at least

but less
than

0
160
190
220
250

160
190
220
250
280

0
1
2
3
4

0
0
0
0
0

280
310
340
370
400

310
340
370
400
430

5
6
7
8
9

430
460
490
520
550

460
490
520
550
580

580
610
640
670
700

2

Married Biweekly

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
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

880
910
940
970
1000

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

1000
1030
1060
1090
1120

1030
1060
1090
1120
1150

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

1150
1180
1210
1240
1270

1180
1210
1240
1270
1300

25
26
27
28
29

19
20
21
22
23

13
14
15
16
17

7
8
9
10
11

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

1300
1330
1360
1390
1420

1330
1360
1390
1420
1450

30
31
32
33
34

24
25
26
27
28

18
19
20
21
22

12
13
14
15
16

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

1450
1480
1510
1540
1570

1480
1510
1540
1570
1600

36
37
38
39
40

29
30
31
32
33

23
24
25
26
27

17
18
19
20
21

11
12
13
14
15

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

1600
1630
1660
1690
1720

1630
1660
1690
1720
1750

41
42
43
44
45

34
35
36
37
38

28
29
30
31
32

22
23
24
25
26

16
17
18
19
20

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

but less
than

0
0
0
0
0

0
430
460
490
520

430
460
490
520
550

0
1
2
3
4

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

550
580
610
640
670

580
610
640
670
700

5
6
7
8
9

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

700
730
760
790
820

730
760
790
820
850

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

850
880
910
940
970

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

6
7
8
9
10

0
0
1
2
3

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17
18
19
20
21

11
12
13
14
15

4
5
6
7
8

0
0
0
1
2

0
0
0
0
0

22
23
24
25
26

16
17
18
19
20

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
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

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

610
640
670
700
730

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

730
760
790
820
850

760
790
820
850
880

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

880
910
940
970
1000

910
940
970
1000
1030

25
26
27
28
29

19
20
21
22
23

13
14
15
16
17

7
8
9
10
11

0
1
2
3
4

1030
1060
1090
1120
1150

1060
1090
1120
1150
1180

30
32
33
34
35

24
25
26
27
28

18
19
20
21
22

12
13
14
15
16

1180
1210
1240
1270
1300

1210
1240
1270
1300
1330

36
37
38
39
40

29
30
31
32
33

23
24
25
26
27

1330
1360
1390
1420
1450

1360
1390
1420
1450
1480

41
42
43
44
45

34
35
36
37
38

28
29
30
31
32

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

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

Effective Date: January 1, 2023

2023

3

4

5

6

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 10

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
ag

Single Biweekly

g

Married Biweekly
Number of Exemptions Claimed

Number of Exemptions Claimed

Payment

0

1

4

5

6

7

2023

2

3

8

0
0
0
0
0

0
0
0
0
0

at least

but less
than

1480
1510
1540
1570
1600

1510
1540
1570
1600
1630

46
47
48
49
50

39
40
41
42
43

33
34
35
36
37

Vermont Withholding is:
27
21
14
8
2
28
22
15
9
3
29
23
16
4
10
30
24
17
11
5
31
25
18
12
6

1630
1660
1690
1720
1750

1660
1690
1720
1750
1780

51
52
53
54
55

44
45
46
47
48

38
39
40
41
42

32
33
34
35
36

26
27
28
29
30

19
20
21
22
23

13
14
15
16
17

7
8
9
10
11

1
2
3
4
5

1780
1810
1840
1870
1900

1810
1840
1870
1900
1930

56
57
58
59
61

49
50
51
52
53

43
44
45
46
47

37
38
39
40
41

31
32
33
34
35

24
25
26
27
28

18
19
20
21
22

12
13
14
15
16

1930
1960
1990
2020
2050

1960
1990
2020
2050
2080

63
65
67
69
71

54
55
56
57
58

48
49
50
51
52

42
43
44
45
46

36
37
38
39
40

29
30
31
32
33

23
24
25
26
27

2080
2110
2140
2170
2200

2110
2140
2170
2200
2230

73
75
77
79
81

60
62
64
66
68

53
54
55
56
57

47
48
49
50
51

41
42
43
44
45

34
35
36
37
38

2230
2260
2290
2320
2350

2260
2290
2320
2350
2380

83
85
86
88
90

70
72
74
76
78

58
60
62
64
66

52
53
54
55
56

46
47
48
49
50

2380
2410
2440
2470
2500

2410 92
2440 94
2470 96
2500 98
2530 100

80
82
84
86
88

68
70
72
74
76

57
58
59
61
63

2530
2560
2590
2620
2650

2560
2590
2620
2650
2680

102
104
106
108
110

90
92
94
96
98

78
80
82
84
86

2680
2710
2740
2770
2800

2710
2740
2770
2800
2830

112
114
116
118
120

100
102
104
106
108

88
90
92
94
96

9

10

Payment

0

1

2

3

4

5

6

7

8

9

10

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

at least

but less
than

0
0
0
0
0

1750
1780
1810
1840
1870

1780
1810
1840
1870
1900

46
47
48
49
50

39
40
41
42
43

33
34
35
36
37

Vermont Withholding is:
27
21
14
8
2
28
22
15
9
3
29
23
16
4
10
30
24
17
11
5
31
18
12
6
25

0
0
0
0
0

0
0
0
0
0

1900
1930
1960
1990
2020

1930
1960
1990
2020
2050

51
52
53
54
55

44
45
46
47
48

38
39
40
41
42

32
33
34
35
36

26
27
28
29
30

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

6
7
8
9
10

0
0
1
2
3

0
0
0
0
0

2050
2080
2110
2140
2170

2080
2110
2140
2170
2200

56
57
58
59
60

49
50
51
52
53

43
44
45
46
47

37
38
39
40
41

31
32
33
34
35

24
25
26
27
28

18
19
20
21
22

12
13
14
15
16

6
7
8
9
10

0
0
1
2
3

0
0
0
0
0

17
18
19
20
21

11
12
13
14
15

4
5
6
7
8

0
0
0
1
2

2200
2230
2260
2290
2320

2230
2260
2290
2320
2350

61
62
63
64
65

54
55
56
57
58

48
49
50
51
52

42
43
44
45
46

36
37
38
39
40

29
30
31
32
33

23
24
25
26
27

17
18
19
20
21

11
12
13
14
15

4
5
6
7
8

0
0
0
1
2

28
29
30
31
32

22
23
24
25
26

16
17
18
19
20

9
10
11
12
13

3
4
5
6
7

2350
2380
2410
2440
2470

2380
2410
2440
2470
2500

66
67
68
69
70

59
60
61
62
63

53
54
55
56
57

47
48
49
50
51

41
42
43
44
45

34
35
36
37
38

28
29
30
31
32

22
23
24
25
26

16
17
18
19
20

9
10
11
12
13

3
4
5
6
7

39
40
41
42
43

33
34
35
36
37

27
28
29
30
31

21
22
23
24
25

14
15
16
17
18

8
9
10
11
12

2500
2530
2560
2590
2620

2530
2560
2590
2620
2650

71
72
73
74
75

64
65
66
67
68

58
59
60
61
62

52
53
54
55
56

46
47
48
49
50

39
40
41
42
43

33
34
35
36
37

27
28
29
30
31

21
22
23
24
25

14
15
16
17
18

8
9
10
11
12

51
52
53
54
55

44
45
46
47
48

38
39
40
41
42

32
33
34
35
36

26
27
28
29
30

19
20
21
22
24

13
14
15
16
17

2650
2680
2710
2740
2770

2680
2710
2740
2770
2800

76
77
78
79
80

69
70
71
72
73

63
64
65
66
67

57
58
59
60
61

51
52
53
54
55

44
45
46
47
48

38
39
40
41
42

32
33
34
35
36

26
27
28
29
30

19
20
21
22
23

13
14
15
16
17

65
67
69
71
73

56
57
58
59
61

50
51
52
53
54

43
44
45
46
47

37
38
39
40
41

31
32
33
34
35

25
26
27
28
29

18
19
20
21
22

2800
2830
2860
2890
2920

2830
2860
2890
2920
2950

81
82
83
84
85

74
75
76
77
78

68
69
70
71
72

62
63
64
65
66

56
57
58
59
60

49
50
51
52
54

43
44
45
46
47

37
38
39
40
41

31
32
33
34
35

24
25
26
27
29

18
19
20
21
22

75
77
79
81
83

63
65
67
69
71

55
56
57
58
59

48
49
50
51
52

42
43
44
45
46

36
37
38
39
40

30
31
32
33
34

23
24
25
26
27

2950
2980
3010
3040
3070

2980
3010
3040
3070
3100

86
87
88
89
90

80
81
82
83
84

73
74
75
76
77

67
68
69
70
71

61
62
63
64
65

55
56
57
58
59

48
49
50
51
52

42
43
44
45
46

36
37
38
39
40

30
31
32
33
34

23
24
25
26
27

Effective Date: January 1, 2023

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 11

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
ag

Single Semimonthly
Payment

0

1

2

Number of Exemptions Claimed

5

6

7

8

g

3

4

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

11
12
13
14
15

4
5
6
7
8

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

890 920
920 950
950 980
980 1010
1010 1040

16
17
18
19
20

9
10
11
12
13

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

1040
1070
1100
1130
1160

1070
1100
1130
1160
1190

21
22
23
24
25

14
15
16
17
18

7
8
9
10
11

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

1190
1220
1250
1280
1310

1220
1250
1280
1310
1340

26
27
28
29
30

19
20
21
22
23

12
13
14
15
16

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

0
0
0
0
0

1340
1370
1400
1430
1460

1370
1400
1430
1460
1490

31
32
33
34
35

24
25
26
27
28

17
18
19
20
21

10
11
12
13
14

4
5
6
7
8

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

0
0
0
0
0

1490
1520
1550
1580
1610

1520
1550
1580
1610
1640

36
37
38
39
40

29
30
31
32
33

22
23
24
25
26

15
16
17
18
19

9
10
11
12
13

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

1640
1670
1700
1730
1760

1670
1700
1730
1760
1790

41
42
43
44
45

34
35
36
37
38

27
28
29
30
31

20
21
22
23
24

14
15
16
17
18

7
8
9
10
11

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
160
190
220
250

160
190
220
250
280

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

280
310
340
370
400

310
340
370
400
430

5
6
7
8
9

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

430
460
490
520
550

460
490
520
550
580

10
11
12
13
14

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

580
610
640
670
700

610
640
670
700
730

15
16
17
18
19

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

730
760
790
820
850

760
790
820
850
880

20
21
22
23
24

13
14
15
16
17

7
8
9
10
11

0
1
2
3
4

0
0
0
0
0

0
0
0
0
0

880
910
940
970
1000

910
940
970
1000
1030

25
26
27
28
29

18
19
20
21
22

12
13
14
15
16

5
6
7
8
9

0
0
0
1
2

1030
1060
1090
1120
1150

1060
1090
1120
1150
1180

30
31
32
33
34

23
24
25
26
27

17
18
19
20
21

10
11
12
13
14

1180
1210
1240
1270
1300

1210
1240
1270
1300
1330

35
36
37
38
39

28
29
30
31
32

22
23
24
25
26

1330
1360
1390
1420
1450

1360
1390
1420
1450
1480

40
41
42
43
44

33
34
35
36
37

27
28
29
30
31

Payment

0

1

at least

but less
than

0
0
0
0
0

0
470
500
530
560

470
500
530
560
590

0
2
3
4
5

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

590
620
650
680
710

620
650
680
710
740

6
7
8
9
10

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

740
770
800
830
860

770
800
830
860
890

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

3
4
5
6
7

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

15
16
17
18
19

8
9
10
11
12

1
2
3
4
5

0
0
0
0
0

20
21
22
23
24

13
14
15
16
17

6
7
8
9
10

0
1
2
3
4

Effective Date: January 1, 2023

2

Number of Exemptions Claimed

7

but less
than

10

Married Semimonthly
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

2023

3

4

5

6

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 12

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
ag

Single Semimonthly
Payment

0

1

2

Number of Exemptions Claimed

3

4

5

6

7

8

at least

but less
than

1480
1510
1540
1570
1600

1510
1540
1570
1600
1630

45
46
47
48
49

38
39
40
41
42

32
33
34
35
36

25
26
27
28
29

Vermont Withholding is:
18
11
5
0
0
19
12
6
0
0
13
7
0
0
20
21
14
8
1
0
22
9
2
0
15

1630
1660
1690
1720
1750

1660
1690
1720
1750
1780

50
51
52
53
54

43
44
45
46
47

37
38
39
40
41

30
31
32
33
34

23
24
25
26
27

16
17
18
19
20

10
11
12
13
14

3
4
5
6
7

1780
1810
1840
1870
1900

1810
1840
1870
1900
1930

55
56
57
58
59

48
49
50
51
52

42
43
44
45
46

35
36
37
38
39

28
29
30
31
32

21
22
23
24
25

15
16
17
18
19

1930
1960
1990
2020
2050

1960
1990
2020
2050
2080

60
61
62
63
65

54
55
56
57
58

47
48
49
50
51

40
41
42
43
44

33
34
35
36
37

26
27
28
29
30

2080
2110
2140
2170
2200

2110
2140
2170
2200
2230

67
69
71
73
75

59
60
61
62
63

52
53
54
55
56

45
46
47
48
49

38
39
40
41
42

2230
2260
2290
2320
2350

2260
2290
2320
2350
2380

77
79
81
83
85

64
66
68
70
72

57
58
59
60
61

50
51
52
53
54

2380
2410
2440
2470
2500

2410
2440
2470
2500
2530

87
89
91
93
95

74
76
78
80
82

62
63
64
66
68

2530
2560
2590
2620
2650

2560 97
2590 99
2620 101
2650 103
2680 105

84
86
87
89
91

2680
2710
2740
2770
2800

2710
2740
2770
2800
2830

93
95
97
99
101

107
109
111
113
115

g
9

10

Payment
at least

but less
than

0

2023

Married Semimonthly
1

2

Number of Exemptions Claimed

3

4

5

6

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

1790
1820
1850
1880
1910

1820
1850
1880
1910
1940

46
47
48
49
50

39
40
41
42
43

32
33
34
35
36

Vermont Withholding is:
19
12
5
0
25
26
13
6
0
20
27
21
14
7
0
28
22
15
8
1
29
23
16
9
2

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1940
1970
2000
2030
2060

1970
2000
2030
2060
2090

51
52
53
54
55

44
45
46
47
48

37
38
39
40
41

30
31
32
33
34

24
25
26
27
28

17
18
19
20
21

10
11
12
13
14

3
4
5
6
7

0
0
0
0
1

0
0
0
0
0

0
0
0
0
0

8
9
10
11
12

1
2
3
4
5

0
0
0
0
0

0
0
0
0
0

2090
2120
2150
2180
2210

2120
2150
2180
2210
2240

56
57
58
59
60

49
50
51
52
53

42
43
44
45
46

35
37
38
39
40

29
30
31
32
33

22
23
24
25
26

15
16
17
18
19

8
9
10
11
12

2
3
4
5
6

0
0
0
0
0

0
0
0
0
0

20
21
22
23
24

13
14
15
16
17

6
7
8
9
10

0
0
1
2
3

0
0
0
0
0

2240
2270
2300
2330
2360

2270
2300
2330
2360
2390

61
62
63
64
65

54
55
56
57
58

47
48
49
50
51

41
42
43
44
45

34
35
36
37
38

27
28
29
30
31

20
21
22
23
24

13
14
15
16
17

7
8
9
10
11

0
1
2
3
4

0
0
0
0
0

31
32
33
34
35

25
26
27
28
29

18
19
20
21
22

11
12
13
14
15

4
5
6
7
8

0
0
0
1
2

2390
2420
2450
2480
2510

2420
2450
2480
2510
2540

66
67
68
69
70

59
60
61
62
63

52
53
54
55
56

46
47
48
49
50

39
40
41
42
43

32
33
34
35
36

25
26
27
28
29

18
19
20
21
22

12
13
14
15
16

5
6
7
8
9

0
0
0
1
2

43
44
45
46
47

36
37
38
39
40

30
31
32
33
34

23
24
25
26
27

16
17
18
19
20

9
10
11
12
13

3
4
5
6
7

2540
2570
2600
2630
2660

2570
2600
2630
2660
2690

71
72
73
74
75

64
65
66
67
68

57
58
59
60
61

51
52
53
54
55

44
45
46
47
48

37
38
39
40
41

30
31
32
33
34

23
25
26
27
28

17
18
19
20
21

10
11
12
13
14

3
4
5
6
7

55
56
57
58
59

48
49
50
51
52

41
43
44
45
46

35
36
37
38
39

28
29
30
31
32

21
22
23
24
25

14
15
16
17
18

8
9
10
11
12

2690
2720
2750
2780
2810

2720
2750
2780
2810
2840

76
77
78
79
80

69
70
71
72
73

62
63
64
65
66

56
57
58
59
60

49
50
51
52
53

42
43
44
45
46

35
36
37
38
39

29
30
31
32
33

22
23
24
25
26

15
16
17
18
19

8
9
10
11
12

70
72
74
76
78

60
61
62
63
65

53
54
55
56
57

47
48
49
50
51

40
41
42
43
44

33
34
35
36
37

26
27
28
29
30

19
20
21
22
23

13
14
15
16
17

2840
2870
2900
2930
2960

2870
2900
2930
2960
2990

81
82
83
84
85

74
75
76
77
78

67
68
69
70
71

61
62
63
64
65

54
55
56
57
58

47
48
49
50
51

40
41
42
43
44

34
35
36
37
38

27
28
29
30
31

20
21
22
23
24

13
14
15
16
17

80
82
84
86
88

67
69
71
73
75

58
59
60
61
62

52
53
54
55
56

45
46
47
48
49

38
39
40
41
42

31
32
33
34
35

24
25
26
27
28

18
19
20
21
22

2990
3020
3050
3080
3110

3020
3050
3080
3110
3140

86
87
88
89
90

79
80
81
82
83

72
73
74
75
76

66
67
68
69
70

59
60
61
62
63

52
53
54
55
56

45
46
47
48
49

39
40
41
42
43

32
33
34
35
36

25
26
27
28
29

18
19
20
21
22

Effective Date: January 1, 2023

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 13

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
ag

Single Monthly
Payment

0

1

at least

but less
than

0
320
380
440
500

320
380
440
500
560

0
2
4
6
8

0
0
0
0
0

560
620
680
740
800

620
680
740
800
860

10
12
14
16
18

860
920
980
1040
1100

920
980
1040
1100
1160

1160
1220
1280
1340
1400

2

Number of Exemptions Claimed

3

4

5

6

7

8

g
9

10

Payment

0

Married Monthly
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

21
23
25
27
29

8
10
12
14
16

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

0
0
0
0
0

1840
1900
1960
2020
2080

31
33
35
37
39

18
20
22
24
26

4
6
8
10
12

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

2080
2140
2200
2260
2320

2140
2200
2260
2320
2380

41
43
45
47
49

28
30
32
34
36

14
16
18
20
22

1
3
5
7
9

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

2380
2440
2500
2560
2620

2440
2500
2560
2620
2680

51
53
55
57
59

38
40
42
44
46

24
26
28
30
32

11
13
15
17
19

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

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

2680
2740
2800
2860
2920

2740
2800
2860
2920
2980

61
63
65
67
69

48
50
52
54
56

34
36
38
40
42

21
23
25
27
29

7
9
11
13
15

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

0
0
0
0
0

2980
3040
3100
3160
3220

3040
3100
3160
3220
3280

71
73
75
77
79

58
60
62
64
66

44
46
48
50
52

31
33
35
37
39

17
19
21
23
25

4
6
8
10
12

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

3280
3340
3400
3460
3520

3340
3400
3460
3520
3580

81
83
85
87
90

68
70
72
74
76

54
56
58
60
62

41
43
45
47
49

27
29
31
33
35

14
16
18
20
22

0
2
4
6
8

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

but less
than

0
0
0
0
0

0
940
1000
1060
1120

940
1000
1060
1120
1180

0
3
5
7
9

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1180
1240
1300
1360
1420

1240
1300
1360
1420
1480

11
13
15
17
19

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1480
1540
1600
1660
1720

1540
1600
1660
1720
1780

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

1780
1840
1900
1960
2020

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

6
8
10
12
14

0
0
0
0
1

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30
32
34
36
38

16
18
20
22
24

3
5
7
9
11

0
0
0
0
0

0
0
0
0
0

40
42
44
46
48

26
28
30
32
34

13
15
17
19
21

0
1
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
2
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

20
22
24
26
28

7
9
11
13
15

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

1220
1280
1340
1400
1460

30
32
34
36
38

17
19
21
23
25

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

1460
1520
1580
1640
1700

1520
1580
1640
1700
1760

40
42
44
46
48

27
29
31
33
35

13
15
17
19
21

0
2
4
6
8

0
0
0
0
0

0
0
0
0
0

1760
1820
1880
1940
2000

1820
1880
1940
2000
2060

50
52
54
56
58

37
39
41
43
45

23
25
27
29
31

10
12
14
16
18

0
0
0
2
4

2060
2120
2180
2240
2300

2120
2180
2240
2300
2360

60
62
64
66
68

47
49
51
53
55

33
35
37
39
41

20
22
24
26
28

2360
2420
2480
2540
2600

2420
2480
2540
2600
2660

70
72
74
76
78

57
59
61
63
65

43
45
47
49
51

2660
2720
2780
2840
2900

2720
2780
2840
2900
2960

80
82
84
86
88

67
69
71
73
75

53
55
57
59
61

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

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

Effective Date: January 1, 2023

2023

3

4

5

6

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 14

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
ag

Single Monthly
Payment

0

1

at least

but less
than

2960
3020
3080
3140
3200

3020
3080
3140
3200
3260

90
92
94
96
98

77
79
81
83
85

3260
3320
3380
3440
3500

3320
3380
3440
3500
3560

100
102
104
106
108

3560
3620
3680
3740
3800

3620
3680
3740
3800
3860

3860
3920
3980
4040
4100

2

Number of Exemptions Claimed

3

4

5

6

7

8

g
9

10

Payment

0

Married Monthly
1

7

8

9

10

64
66
68
70
72

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

88
90
92
94
96

74
76
79
81
83

61
63
65
67
69

47
49
51
53
55

34
36
38
40
42

20
22
24
26
28

7
9
11
13
15

0
0
0
0
1

0
0
0
0
0

0
0
0
0
0

112
114
116
118
120

98
100
102
104
106

85
87
89
91
93

71
73
75
77
79

57
59
61
63
65

44
46
48
50
52

30
32
34
36
38

17
19
21
23
25

3
5
7
9
11

0
0
0
0
0

0
0
0
0
0

4540
4600
4660
4720
4780

122
124
126
128
130

108
110
112
114
116

95
97
99
101
103

81
83
85
87
89

68
70
72
74
76

54
56
58
60
62

40
42
44
46
48

27
29
31
33
35

13
15
17
19
21

0
2
4
6
8

0
0
0
0
0

4780
4840
4900
4960
5020

4840
4900
4960
5020
5080

132
134
136
138
140

118
120
122
124
126

105
107
109
111
113

91
93
95
97
99

78
80
82
84
86

64
66
68
70
72

50
52
55
57
59

37
39
41
43
45

23
25
27
29
31

10
12
14
16
18

0
0
0
2
4

5
7
9
11
13

5080
5140
5200
5260
5320

5140
5200
5260
5320
5380

142
144
146
148
150

128
130
132
134
136

115
117
119
121
123

101
103
105
107
109

88
90
92
94
96

74
76
78
80
82

61
63
65
67
69

47
49
51
53
55

33
35
37
39
41

20
22
24
26
28

6
8
10
12
14

29
31
33
35
37

15
17
19
21
23

5380
5440
5500
5560
5620

5440
5500
5560
5620
5680

152
154
156
158
160

138
140
142
144
146

125
127
129
131
133

111
113
115
117
119

98
100
102
104
106

84
86
88
90
92

71
73
75
77
79

57
59
61
63
65

44
46
48
50
52

30
32
34
36
38

16
18
20
22
24

52
54
56
58
60

39
41
43
45
47

25
27
29
31
33

5680
5740
5800
5860
5920

5740
5800
5860
5920
5980

162
164
166
168
170

148
150
152
154
156

135
137
139
141
143

121
123
125
127
129

108
110
112
114
116

94
96
98
100
102

81
83
85
87
89

67
69
71
73
75

54
56
58
60
62

40
42
44
46
48

26
28
30
33
35

62
64
66
69
71

49
51
53
55
57

35
37
39
41
43

5980
6040
6100
6160
6220

6040
6100
6160
6220
6280

172
174
176
178
180

158
160
162
164
166

145
147
149
151
153

131
133
135
137
139

118
120
122
124
126

104
106
108
110
112

91
93
95
97
99

77
79
81
83
85

64
66
68
70
72

50
52
54
56
58

37
39
41
43
45

but less
than

0
0
0
0
0

3580
3640
3700
3760
3820

3640 92
3700 94
3760 96
3820 98
3880 100

78
80
82
84
86

0
0
0
0
0

0
0
0
0
0

3880
3940
4000
4060
4120

3940
4000
4060
4120
4180

102
104
106
108
110

2
4
6
8
10

0
0
0
0
0

0
0
0
0
0

4180
4240
4300
4360
4420

4240
4300
4360
4420
4480

26
28
30
32
34

12
14
16
18
20

0
1
3
5
7

0
0
0
0
0

4480
4540
4600
4660
4720

49
51
53
55
57

36
38
40
42
44

22
24
26
28
30

9
11
13
15
17

0
0
0
1
3

73
75
77
79
81

59
61
63
65
67

46
48
50
52
54

32
34
36
38
40

19
21
23
25
27

97
99
101
103
105

83
85
87
89
91

69
71
73
75
77

56
58
60
62
64

42
44
46
48
50

120
122
124
126
130

107
109
111
113
115

93
95
97
99
101

80
82
84
86
88

66
68
70
72
74

134
137
141
145
149

117
119
121
123
125

103
105
107
109
111

90
92
94
96
98

76
78
80
82
84

63
65
67
69
71

0
0
0
0
0

0
0
0
0
0

87
89
91
93
95

73
75
77
79
81

60
62
64
66
68

46
48
50
52
54

33
35
37
39
41

19
21
23
25
27

6
8
10
12
14

0
0
0
0
0

110
113
115
117
119

97
99
101
103
105

83
85
87
89
91

70
72
74
76
78

56
58
60
62
64

43
45
47
49
51

29
31
33
35
37

16
18
20
22
24

3920
3980
4040
4100
4160

121
123
125
127
130

107
109
111
113
115

93
95
97
99
102

80
82
84
86
88

66
68
70
72
74

53
55
57
59
61

39
41
43
45
47

4160
4220
4280
4340
4400

4220
4280
4340
4400
4460

134
138
142
146
150

117
119
121
123
125

104
106
108
110
112

90
92
94
96
98

76
78
80
82
84

63
65
67
69
71

4460
4520
4580
4640
4700

4520
4580
4640
4700
4760

154
158
162
166
170

127
131
135
139
143

114
116
118
120
122

100
102
104
106
108

86
88
91
93
95

4760
4820
4880
4940
5000

4820
4880
4940
5000
5060

174
178
182
186
190

147
151
155
159
163

124
126
129
132
136

110
112
114
116
118

5060
5120
5180
5240
5300

5120
5180
5240
5300
5360

194
198
202
206
210

167
171
175
179
183

140
144
148
152
156

5360
5420
5480
5540
5600

5420
5480
5540
5600
5660

214
217
221
225
229

187
191
195
199
203

160
164
168
172
176

2

Number of Exemptions Claimed

Vermont Withholding is:
51
37
24
10
0
53
39
26
12
0
55
41
28
14
1
57
43
30
16
3
59
45
32
18
5

at least

Vermont Withholding is:
50
36
23
9
0
52
38
25
11
0
54
40
27
13
0
56
42
29
15
2
58
44
31
17
4

Effective Date: January 1, 2023

2023

3

4

5

6

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 15

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
Single Daily or Miscellaneous

Payment
(per day)

ag

g
Married Daily or Miscellaneous

Number of Exemptions Claimed

0

1

2

at least

but less
than

0
16
19
22
25

16
19
22
25
28

0.00
0.14
0.24
0.34
0.44

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

28
31
34
37
40

31
34
37
40
43

0.54
0.64
0.74
0.84
0.94

0.00
0.01
0.11
0.21
0.31

43
46
49
52
55

46
49
52
55
58

1.04
1.14
1.24
1.34
1.44

58
61
64
67
70

61
64
67
70
73

73
76
79
82
85

3

4

5

6

7

8

9

10

Payment
(per day)

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

0.00
0.01
0.11
0.21
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
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

1.04
1.14
1.24
1.34
1.44

0.41
0.51
0.61
0.71
0.81

0.00
0.00
0.00
0.09
0.19

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

88
91
94
97
100

1.54
1.64
1.74
1.84
1.94

0.92
1.02
1.12
1.22
1.32

0.29
0.39
0.49
0.59
0.69

0.00
0.00
0.00
0.00
0.07

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

100
103
106
109
112

103
106
109
112
115

2.04
2.14
2.24
2.34
2.44

1.42
1.52
1.62
1.72
1.82

0.79
0.89
0.99
1.09
1.19

0.17
0.27
0.37
0.47
0.57

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

115
118
121
124
127

118
121
124
127
130

2.55
2.65
2.75
2.85
2.95

1.92
2.02
2.12
2.22
2.32

1.30
1.40
1.50
1.60
1.70

0.67
0.77
0.87
0.97
1.07

0.05
0.15
0.25
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

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

130
133
136
139
142

133
136
139
142
145

3.05
3.15
3.25
3.35
3.45

2.42
2.52
2.62
2.72
2.82

1.80
1.90
2.00
2.10
2.20

1.17
1.27
1.37
1.47
1.57

0.55
0.65
0.75
0.85
0.95

0.00
0.02
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

0.00
0.00
0.00
0.00
0.00

145
148
151
154
157

148
151
154
157
160

3.55
3.65
3.75
3.85
3.95

2.93
3.03
3.13
3.23
3.33

2.30
2.40
2.50
2.60
2.70

1.68
1.78
1.88
1.98
2.08

1.05
1.15
1.25
1.35
1.45

0.43
0.53
0.63
0.73
0.83

0.00
0.00
0.00
0.10
0.20

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

160
163
166
169
172

163
166
169
172
175

4.05
4.15
4.25
4.35
4.45

3.43
3.53
3.63
3.73
3.83

2.80
2.90
3.00
3.10
3.20

2.18
2.28
2.38
2.48
2.58

1.55
1.65
1.75
1.85
1.95

0.93
1.03
1.13
1.23
1.33

0.30
0.40
0.50
0.60
0.71

0.00
0.00
0.00
0.00
0.08

0.00
0.00
0.00
0.00
0.00

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
43
46
49
52

43
46
49
52
55

0.00
0.13
0.23
0.33
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

55
58
61
64
67

58
61
64
67
70

0.54
0.64
0.74
0.84
0.94

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

70
73
76
79
82

73
76
79
82
85

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

85
88
91
94
97

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.55
0.65
0.75
0.85
0.95

0.00
0.03
0.13
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

1.68
1.78
1.88
1.98
2.08

1.05
1.15
1.25
1.35
1.45

0.43
0.53
0.63
0.73
0.83

0.00
0.00
0.00
0.10
0.20

0.00
0.00
0.00
0.00
0.00

2.18
2.28
2.38
2.48
2.58

1.56
1.66
1.76
1.86
1.96

0.93
1.03
1.13
1.23
1.33

0.31
0.41
0.51
0.61
0.71

0.00
0.00
0.00
0.00
0.08

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

0.41
0.52
0.62
0.72
0.82

0.00
0.00
0.00
0.09
0.19

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

1.54
1.64
1.74
1.84
1.94

0.92
1.02
1.12
1.22
1.32

0.29
0.39
0.49
0.59
0.69

0.00
0.00
0.00
0.00
0.07

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

76
79
82
85
88

2.04
2.15
2.25
2.35
2.45

1.42
1.52
1.62
1.72
1.82

0.79
0.90
1.00
1.10
1.20

0.17
0.27
0.37
0.47
0.57

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

88
91
94
97
100

91
94
97
100
103

2.55
2.65
2.75
2.85
2.95

1.92
2.02
2.12
2.22
2.32

1.30
1.40
1.50
1.60
1.70

0.67
0.77
0.87
0.97
1.07

0.05
0.15
0.25
0.35
0.45

103
106
109
112
115

106
109
112
115
118

3.05
3.15
3.25
3.35
3.45

2.42
2.53
2.63
2.73
2.83

1.80
1.90
2.00
2.10
2.20

1.18
1.28
1.38
1.48
1.58

118
121
124
127
130

121
124
127
130
133

3.55
3.65
3.75
3.85
3.95

2.93
3.03
3.13
3.23
3.33

2.30
2.40
2.50
2.60
2.70

133
136
139
142
145

136
139
142
145
148

4.05
4.16
4.26
4.36
4.46

3.43
3.53
3.63
3.73
3.83

2.80
2.91
3.01
3.11
3.21

Effective Date: January 1, 2023

2023

2

3

4

5

6

7

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 16

2023

VERMONT WAGE BRACKET WITHHOLDING CHARTS
Single Daily or Miscellaneous

Payment
(per day)

ag

g
Married Daily or Miscellaneous

Number of Exemptions Claimed

0

1

2

3

4

5

6

7

8

2023

9

at least

but less
than

148
151
154
157
160

151
154
157
160
163

4.56
4.66
4.76
4.86
4.96

3.93
4.03
4.13
4.23
4.33

3.31
3.41
3.51
3.61
3.71

2.68
2.78
2.88
2.98
3.08

2.06
2.16
2.26
2.36
2.46

1.43
1.53
1.63
1.73
1.83

0.81
0.91
1.01
1.11
1.21

0.18
0.28
0.38
0.48
0.58

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

163
166
169
172
175

166
169
172
175
178

5.06
5.16
5.26
5.36
5.46

4.43
4.54
4.64
4.74
4.84

3.81
3.91
4.01
4.11
4.21

3.19
3.29
3.39
3.49
3.59

2.56
2.66
2.76
2.86
2.96

1.94
2.04
2.14
2.24
2.34

1.31
1.41
1.51
1.61
1.71

0.69
0.79
0.89
0.99
1.09

0.06
0.16
0.26
0.36
0.46

178
181
184
187
190

181
184
187
190
193

5.56
5.66
5.76
5.88
6.08

4.94
5.04
5.14
5.24
5.34

4.31
4.41
4.51
4.61
4.71

3.69
3.79
3.89
3.99
4.09

3.06
3.16
3.26
3.36
3.46

2.44
2.54
2.64
2.74
2.84

1.81
1.91
2.01
2.11
2.21

1.19
1.29
1.39
1.49
1.59

193
196
199
202
205

196
199
202
205
208

6.27
6.47
6.67
6.87
7.07

5.44
5.54
5.64
5.74
5.84

4.81
4.92
5.02
5.12
5.22

4.19
4.29
4.39
4.49
4.59

3.57
3.67
3.77
3.87
3.97

2.94
3.04
3.14
3.24
3.34

2.32
2.42
2.52
2.62
2.72

208
211
214
217
220

211
214
217
220
223

7.26
7.46
7.66
7.86
8.06

6.03
6.23
6.43
6.63
6.82

5.32
5.42
5.52
5.62
5.72

4.69
4.79
4.89
4.99
5.09

4.07
4.17
4.27
4.37
4.47

3.44
3.54
3.64
3.74
3.84

223
226
229
232
235

226
229
232
235
238

8.25
8.45
8.65
8.85
9.05

7.02
7.22
7.42
7.62
7.81

5.82
5.99
6.19
6.39
6.58

5.20
5.30
5.40
5.50
5.60

4.57
4.67
4.77
4.87
4.97

238
241
244
247
250

241
244
247
250
253

9.24 8.01
9.44 8.21
9.64 8.41
9.84 8.61
10.04 8.80

6.78
6.98
7.18
7.38
7.57

5.70
5.80
5.95
6.14
6.34

253
256
259
262
265

256
259
262
265
268

10.23
10.43
10.63
10.83
11.03

9.00
9.20
9.40
9.60
9.79

7.77
7.97
8.17
8.37
8.56

268
271
274
277
280

271
274
277
280
283

11.22
11.42
11.62
11.82
12.02

9.99
10.19
10.39
10.59
10.78

8.76
8.96
9.16
9.36
9.55

10

Payment
(per day)

Number of Exemptions Claimed

0

1

2

3

4

5

6

7

9

10

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

0.68
0.78
0.88
0.98
1.09

0.06
0.16
0.26
0.36
0.46

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

1.81
1.91
2.01
2.11
2.21

1.19
1.29
1.39
1.49
1.59

0.56
0.66
0.76
0.86
0.96

0.00
0.04
0.14
0.24
0.34

0.00
0.00
0.00
0.00
0.00

2.94
3.04
3.14
3.24
3.34

2.31
2.41
2.51
2.61
2.72

1.69
1.79
1.89
1.99
2.09

1.06
1.16
1.26
1.36
1.47

0.44
0.54
0.64
0.74
0.84

0.00
0.00
0.01
0.11
0.22

4.07
4.17
4.27
4.37
4.47

3.44
3.54
3.64
3.74
3.84

2.82
2.92
3.02
3.12
3.22

2.19
2.29
2.39
2.49
2.59

1.57
1.67
1.77
1.87
1.97

0.94
1.04
1.14
1.24
1.34

0.32
0.42
0.52
0.62
0.72

5.19
5.29
5.39
5.49
5.59

4.57
4.67
4.77
4.87
4.97

3.94
4.04
4.14
4.24
4.35

3.32
3.42
3.52
3.62
3.72

2.69
2.79
2.89
2.99
3.10

2.07
2.17
2.27
2.37
2.47

1.44
1.54
1.64
1.74
1.85

0.82
0.92
1.02
1.12
1.22

6.32
6.42
6.52
6.62
6.72

5.70
5.80
5.90
6.00
6.10

5.07
5.17
5.27
5.37
5.47

4.45
4.55
4.65
4.75
4.85

3.82
3.92
4.02
4.12
4.22

3.20
3.30
3.40
3.50
3.60

2.57
2.67
2.77
2.87
2.97

1.95
2.05
2.15
2.25
2.35

1.32
1.42
1.52
1.62
1.72

7.45
7.55
7.65
7.75
7.85

6.82
6.92
7.02
7.12
7.22

6.20
6.30
6.40
6.50
6.60

5.57
5.67
5.77
5.87
5.97

4.95
5.05
5.15
5.25
5.35

4.32
4.42
4.52
4.62
4.73

3.70
3.80
3.90
4.00
4.10

3.07
3.17
3.27
3.37
3.48

2.45
2.55
2.65
2.75
2.85

1.82
1.92
2.02
2.12
2.23

7.95
8.05
8.15
8.25
8.35

7.33
7.43
7.53
7.63
7.73

6.70
6.80
6.90
7.00
7.10

6.08
6.18
6.28
6.38
6.48

5.45
5.55
5.65
5.75
5.85

4.83
4.93
5.03
5.13
5.23

4.20
4.30
4.40
4.50
4.60

3.58
3.68
3.78
3.88
3.98

2.95
3.05
3.15
3.25
3.35

2.33
2.43
2.53
2.63
2.73

at least

but less
than

0.00
0.00
0.00
0.00
0.00

175
178
181
184
187

178
181
184
187
190

4.56
4.66
4.76
4.86
4.96

3.93
4.03
4.13
4.23
4.33

3.31
3.41
3.51
3.61
3.71

2.68
2.78
2.88
2.98
3.08

2.06
2.16
2.26
2.36
2.46

1.43
1.53
1.63
1.73
1.83

0.81
0.91
1.01
1.11
1.21

0.18
0.28
0.38
0.48
0.58

0.00
0.00
0.00
0.00
0.00

0.00
0.00
0.00
0.00
0.00

190
193
196
199
202

193
196
199
202
205

5.06
5.16
5.26
5.36
5.46

4.43
4.53
4.63
4.73
4.83

3.81
3.91
4.01
4.11
4.21

3.18
3.28
3.38
3.48
3.58

2.56
2.66
2.76
2.86
2.96

1.93
2.03
2.13
2.23
2.34

1.31
1.41
1.51
1.61
1.71

0.56
0.66
0.76
0.86
0.97

0.00
0.04
0.14
0.24
0.34

0.00
0.00
0.00
0.00
0.00

205
208
211
214
217

208
211
214
217
220

5.56
5.66
5.76
5.86
5.96

4.94
5.04
5.14
5.24
5.34

4.31
4.41
4.51
4.61
4.71

3.69
3.79
3.89
3.99
4.09

3.06
3.16
3.26
3.36
3.46

2.44
2.54
2.64
2.74
2.84

1.69
1.79
1.89
1.99
2.09

1.07
1.17
1.27
1.37
1.47

0.44
0.54
0.64
0.74
0.84

0.00
0.00
0.02
0.12
0.22

220
223
226
229
232

223
226
229
232
235

6.06
6.16
6.26
6.36
6.46

5.44
5.54
5.64
5.74
5.84

4.81
4.91
5.01
5.11
5.21

4.19
4.29
4.39
4.49
4.59

3.56
3.66
3.76
3.86
3.96

2.82
2.92
3.02
3.12
3.22

2.19
2.29
2.39
2.49
2.59

1.57
1.67
1.77
1.87
1.97

0.94
1.04
1.14
1.24
1.35

0.32
0.42
0.52
0.62
0.72

235
238
241
244
247

238
241
244
247
250

6.57
6.67
6.77
6.87
6.97

5.94
6.04
6.14
6.24
6.34

5.32
5.42
5.52
5.62
5.72

4.69
4.79
4.89
4.99
5.09

3.95
4.05
4.15
4.25
4.35

3.32
3.42
3.52
3.62
3.72

2.70
2.80
2.90
3.00
3.10

2.07
2.17
2.27
2.37
2.47

1.45
1.55
1.65
1.75
1.85

0.82
0.92
1.02
1.12
1.22

250
253
256
259
262

253
256
259
262
265

7.07
7.17
7.27
7.37
7.47

6.44
6.54
6.64
6.74
6.84

5.82
5.92
6.02
6.12
6.22

5.07
5.17
5.27
5.37
5.47

4.45
4.55
4.65
4.75
4.85

3.82
3.92
4.02
4.12
4.22

3.20
3.30
3.40
3.50
3.60

2.57
2.67
2.77
2.87
2.98

1.95
2.05
2.15
2.25
2.35

1.32
1.42
1.52
1.62
1.73

265
268
271
274
277

268
271
274
277
280

7.57
7.67
7.77
7.87
7.97

6.95
7.05
7.15
7.25
7.35

6.54
6.74
6.94
7.13
7.33

5.58
5.68
5.78
5.90
6.10

4.95
5.05
5.15
5.25
5.35

4.33
4.43
4.53
4.63
4.73

3.70
3.80
3.90
4.00
4.10

3.08
3.18
3.28
3.38
3.48

2.45
2.55
2.65
2.75
2.85

1.83
1.93
2.03
2.13
2.23

280
283
286
289
292

283
286
289
292
295

8.07
8.17
8.27
8.37
8.47

7.53
7.73
7.93
8.12
8.32

6.30
6.50
6.69
6.89
7.09

5.45
5.55
5.65
5.75
5.86

4.83
4.93
5.03
5.13
5.23

4.20
4.30
4.40
4.50
4.60

3.58
3.68
3.78
3.88
3.98

2.95
3.05
3.15
3.25
3.36

2.33
2.43
2.53
2.63
2.73

295
298
301
304
307

298
301
304
307
310

8.58
8.68
8.78
8.88
8.98

Vermont Withholding is:

Effective Date: January 1, 2023

8

Vermont Withholding is:

Civil union partners use Married Chart

2023 INCOME TAX WITHHOLDING INSTRUCTIONS, TABLES, AND CHARTS - GB-1210

TAX.VERMONT.GOV | 17