Code of Vermont Rules
Agency 10 - AGENCY OF ADMINISTRATION
Sub-Agency 060 - DEPARTMENT OF TAXES
Chapter 026 - RATE OF WITHHOLDING
Section 10 060 026 - RATE OF WITHHOLDING

(a) Effective for the first payroll period beginning on or after May 13, 1979, Vermont income taxes to be deducted and withheld from the wages of an employee for any payroll period shall equal twenty-three percent (23%) * of the federal taxes to be withheld from the employee for the same payroll period.

* [formerly twenty-five percent (25%)]

(b) For the convenience of employers, general instructions and withholding tables are available from the Department of Taxes, Montpelier, Vermont, showing the amount of Vermont taxes to be withheld from employees earning various wages on a weekly, bi-weekly, semi-monthly, monthly, and daily or miscellaneous payroll period.