Reference · Vermont
Vermont LLC requirements
Every requirement we've verified for a domestic LLC in Vermont, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Vermont Secretary of State, Corporations Division / Vermont Dept. of Taxes |
|---|---|
| Formation filing fee | $155 |
| Filing fee notes | Confirmed directly from Vermont Statutes Annotated: 11 V.S.A. 4012 sets the Articles of Organization filing fee for a domestic LLC at $155.00. |
| Standard processing | Not confirmed. |
| Expedited options | Not confirmed. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $45 |
| Report deadline | Fee confirmed via 11 V.S.A. 4012 ($45.00 domestic LLC annual report). Due date (secondary-sourced): within 3 months after the end of the LLC's fiscal year - commonly March 31 for calendar-year LLCs. |
| Late penalty | No distinct monetary late-filing penalty. Under 11 V.S.A. 4034(a) the articles simply terminate on failure to file the annual report; restoring the company requires filing the delinquent reports plus a REINSTATEMENT fee of $35 per year of delinquency (11 V.S.A. 4012). The $25 figure some sources quote is a different line in the same fee table. |
| Administrative dissolution | 11 V.S.A. 4034(a): articles of organization terminate on failure to file the annual report. Under 4034(c) the company loses the right to retain its registered name if the report is still unfiled five years after its due date. |
| State tax | Vermont's $250 minimum entity tax applies ONLY to LLCs that file Form BI-471 — that is, multi-member LLCs taxed as partnerships, or LLCs electing S-corp status. Official BI-471 instructions state that single-member LLCs classified federally as disregarded entities and reporting on Schedule C or Form 1120 are NOT required to file, and owe nothing. Most single-member LLCs therefore owe $0. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $200 |
Confidence
What we're less sure about
Verified against the official state page
- CORRECTED (10 Sep 2026) — the headline figure more than halved. A single-member LLC treated as a disregarded entity does NOT file BI-471 and does NOT owe the $250 minimum entity tax, per official Department of Taxes form instructions. First year is $200 ($155 + $45) for that common case, NOT $450.
- The $450 figure applies only to a MULTI-MEMBER LLC taxed as a partnership, or one electing S-corp status. The calculator must branch on tax election.
- Late fee corrected from a disputed $25/$35 to a $35-per-year REINSTATEMENT fee — Vermont has no flat late penalty; the articles terminate instead.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- Vermont legislature — legislature.vermont.gov
- Vermont legislature — legislature.vermont.gov
- Vermont tax authority — tax.vermont.gov
- Vermont statute text — law.justia.com
- Vermont tax authority — tax.vermont.gov
Keep reading
More on Vermont, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- Vermont filing deadlinesWhen the annual report is due, and what late costs
- What an LLC costs in VermontThe whole first year — $200
- What an LLC costs in MassachusettsNext door, $800 more
- What an LLC costs in New YorkNext door, $350 more
- What an LLC costs in New HampshireNext door, $100 less
- What an LLC costs in AlabamaCosts about the same — $200
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- How we verify every figureOur sourcing standard
- What changed and whenDated record of fee changes