Rusty Tredwell meets coastal New England households from the Marblehead office. Cindy Bragdon, CFP®, CTFA, works on estate planning with the firm. This page states the Vermont rule and runs an educational estimate. It does not say what your documents should do.
Educational estimate based on law as of 2026-10-22; not tax or legal advice. Actual liability depends on asset titling, deductions, gifts, and future law changes. Consult a qualified estate attorney and CPA. Vital Investment Management, LLC is a fee-only, independently owned, locally based, SEC-registered investment adviser. Registration does not imply a certain level of skill or training. Form ADV · Form CRS.
Vermont worked example
A Vermont resident's estate is entered as $6,000,000 of investments and no debts. The situs fraction is 1 because no out-of-state real estate is entered. Gross estate $6,000,000. Federal taxable estate $6,000,000. Estimated federal estate tax $0.
- Vermont: estimated tax $160,000. The filing test is met.
Rules as of 2026-10-22. Dollars are rounded to the nearest dollar.
The rule in plain language
| State | 2026 rule used here |
|---|---|
| Vermont | Vermont's estate tax is 16% of the Vermont taxable estate over $5,000,000, subject to a situs fraction. A January 29, 2026 legislative brief says the $5 million figure is not pegged to inflation. This estimate applies 16% to the amount over $5,000,000, then multiplies by Vermont property divided by the gross estate. Vermont Department of Taxes, estate tax, and 32 V.S.A. § 7442a |
In this worked example the Vermont estimate is $160,000 and the federal estimate is $0.
Questions
What Vermont figure does this page use?
Vermont's estate tax is 16% of the Vermont taxable estate over $5,000,000, subject to a situs fraction. A January 29, 2026 legislative brief says the $5 million figure is not pegged to inflation. This estimate applies 16% to the amount over $5,000,000, then multiplies by Vermont property divided by the gross estate.
Is this tax or legal advice?
No. It is an educational estimate from the published rules as of October 22, 2026. A qualified estate attorney and CPA determine the return.
Does the federal $15 million exclusion replace the state rule?
No. The federal basic exclusion for 2026 deaths is $15,000,000. Vermont uses its own rule, which is stated on this page.
Do I have to enter an email to see the estimate?
No. The estimate is shown on the page. Emailing a copy is optional and does not hide the result.
Run your own figures
Results appear on this page. Nothing is emailed unless you ask.
Educational estimate based on law as of 2026-10-22; not tax or legal advice. Actual liability depends on asset titling, deductions, gifts, and future law changes. Consult a qualified estate attorney and CPA. Vital Investment Management, LLC is a fee-only, independently owned, locally based, SEC-registered investment adviser. Registration does not imply a certain level of skill or training. Form ADV · Form CRS.