Vermont · Corporation
How to Start a Corporation in Vermont
Vermont ties the corporate calendar to your fiscal year, so pick that year-end on purpose.
See the stepsShort answer
To start a corporation in Vermont, file Articles of Incorporation with the Secretary of State for $155. At checkout that is $155 for Vermont plus $123.75 for our formation, $278.75 before card processing. After that, you file an annual report for $60, due within two and one-half months after your fiscal year ends, and you owe a Vermont minimum corporate tax that starts at $100 for gross receipts under $500K.
Last checked .How do I incorporate in Vermont, step by step?
Vermont's annual report is due within two and one-half months after your fiscal year ends, so it moves with your books. Decide the fiscal year before you file.
Choose and check the name
Run the Secretary of State's business name search before you file. The name must be distinguishable from other entity names on record. See the Vermont name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation
File the Articles of Incorporation (11A V.S.A. § 2.02) with Vermont. The fee at our checkout is $155. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A Vermont board consists of one or more individuals, and the same person may hold more than one office. 4 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with Vermont Department of Taxes (myVTax): business tax account for withholding and sales and use tax. 8
File the annual report
Put the first deadline on your calendar before you file anything else. See the Vermont annual report page and the filings below.
How much does it cost to incorporate in Vermont?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $155 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $278.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $333.20 | At filing |
| With the Day-One Bundle | $377 | At filing |
| Annual Report (each year) | $60 5 | within two and one-half months after the end of the corporation's fiscal year |
| Vermont corporate income tax minimum, minimum (each year) | $100 6 | with the corporate return |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. Vermont's fees are the same whoever files.
Vermont at a glance
| Question | Vermont |
|---|---|
| Formation filing and state fee | Articles of Incorporation (11A V.S.A. § 2.02), $155 1 |
| Name rule | Must contain corporation, incorporated, company or limited, or corp., inc., co. or ltd. 2 |
| Registered agent | Registered office and registered agent for service of process in Vermont; agent's business office is the registered office 3 |
| Directors and officers | At least 1 director; officers: as described in the bylaws; one person may hold more than one office 4 |
| Annual report | Annual Report, $60, due within two and one-half months after the end of the corporation's fiscal year 5 |
| Franchise or minimum tax | Vermont corporate income tax minimum: minimum annual tax set by Vermont gross receipts: $100 under $500K, $500 for $500K to $1 million, $2,000 for $1 million to $5 million, due with the corporate return 6 |
| Corporate income tax | 6% to 8.5%, graduated, minimum $100 7 |
Do I need a registered agent in Vermont?
A Vermont corporation must continuously maintain a registered office and a registered agent for service of process in the state. 3 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Vermont registered agent rules.
What goes in the Vermont articles of incorporation?
File Articles of Incorporation under Title 11A with the Secretary of State. They name the authorized shares, the registered agent and office, and the incorporators. The agent's business office must match the registered office.
Which annual reports and franchise taxes will a Vermont corporation owe?
Calendar the annual report, due within two and one-half months after year-end. Register a business tax account through myVTax for withholding and sales tax.
- Vermont's domestic corporation annual report costs $60 and is due within two and one-half months after the corporation's fiscal year ends. 5
- Vermont sets a minimum annual corporate tax by gross receipts, starting at $100 for Vermont gross receipts under $500K. 6
- A Vermont C corporation pays 6.00% on the first $10,000 of Vermont income, 7.00% on $10,001 to $25,000 and 8.50% above $25,000, subject to a minimum tax that runs from $100 to $100,000 by Vermont gross receipts. 7
How do I start an S corp in Vermont?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 10. Vermont taxes S corporations as pass-through entities, with income taxed at the shareholder level. 9
We file Form 2553 for $165. Run your own numbers in the calculator or read Vermont: S corp or C corp.
Should I form a corporation or an LLC in Vermont?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Vermont.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Vermont as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Vermont?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Vermont corporation
We file it for $123.75 plus the state fee ($155), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Vermont?
$155 for Articles of Incorporation of a domestic business corporation.
What is the Vermont corporation annual report fee?
$60. It is due within two and one-half months after the end of the fiscal year.
How many directors does a Vermont corporation need?
One. One person can hold more than one office.
Is there a minimum tax for Vermont corporations?
Yes, set by Vermont gross receipts: $100 under $500K, $500 from $500K to $1 million, and $2,000 from $1 million to $5 million.
Sources 10 links, checked Nov 7, 2026
- Vermont charges $155 for domestic business corporation Articles of Incorporation. sos.vermont.gov, checked Nov 7, 2026
- A Vermont corporate name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd. legislature.vermont.gov, checked Nov 7, 2026
- A Vermont corporation must continuously maintain a registered office and a registered agent for service of process in the state. legislature.vermont.gov, checked Nov 7, 2026
- A Vermont board consists of one or more individuals, and the same person may hold more than one office. legislature.vermont.gov, checked Nov 7, 2026
- Vermont's domestic corporation annual report costs $60 and is due within two and one-half months after the corporation's fiscal year ends. sos.vermont.gov, checked Nov 7, 2026
- Vermont sets a minimum annual corporate tax by gross receipts, starting at $100 for Vermont gross receipts under $500K. tax.vermont.gov, checked Nov 7, 2026
- A Vermont C corporation pays 6.00% on the first $10,000 of Vermont income, 7.00% on $10,001 to $25,000 and 8.50% above $25,000, subject to a minimum tax that runs from $100 to $100,000 by Vermont gross receipts. tax.vermont.gov, checked Nov 6, 2026
- Register for a Vermont business tax account with the Department of Taxes through myVTax. tax.vermont.gov, checked Nov 7, 2026
- Vermont taxes S corporations as pass-through entities, with income taxed at the shareholder level. tax.vermont.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.