Vermont PTET 2026: deadline, rate, who can elect
Vermont (VT), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
Income of an S corporation, partnership, or LLC attributable to Vermont passes through to the owners and is taxed at the individual or corporate rate. A minimum entity tax of $250 is generally due. The page does not describe an elective pass-through entity tax.
Who can elect
Not applicable.
There is no elective PTET.
How the election is made
Not applicable.
There is no elective PTET.
Election deadline
Not applicable.
There is no elective PTET.
Rate
Not applicable. No elective PTET rate is stated.
The page states pass-through taxation and a $250 minimum entity tax.
Owner relief
Not applicable.
There is no elective PTET credit.
Estimates
Not applicable.
No elective-tax estimates are described.
Sunset or repeal
Not applicable.
No elective tax is described.
Still open in the source review
- The $250 minimum entity tax and nonresident payments are not an elective pass-through entity tax.
Sources for this year
Bonus-depreciation conformity is on its own page.