Enterprise
Individual & Small Business
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Vermont estimated tax?
Generally, you must pay estimated income tax if you expect to owe an income tax liability or have income not subject to withholding such as self-employment earnings. ... If the tax liability due is less than $500, you will not be subject to penalty or interest charges. Individuals receiving two-thirds of their income from farming or fishing are not required to make estimated payments.
How do you avoid a Vermont underpayment penalty?
Estimated payments must be either 100% of last year's tax liability or 90% of this year's tax liability; no penalty or interest if the tax liability due is less than $500. No 110% rule stated. Self-employed individuals working in Vermont must include the Child Care Contribution (0.11% of self-employment income earned while physically in Vermont) in estimated payments.
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Vermont figures its own tax, so the state amount is separate.