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 | Secondary sources disagree: one cites $25, another $35. Both state that failure to file within roughly 3 months of the due date risks administrative dissolution/revocation. Unconfirmed. |
| Administrative dissolution | Per secondary sourcing: if no annual report is filed within about 3 months of the due date, the LLC may be administratively dissolved or its registration revoked. |
| State tax | Vermont Minimum Entity Tax: a $250 minimum tax generally applies to pass-through entities (LLCs taxed as partnerships or S-corps) filing Form BI-471/BI-476, per the official Vermont Dept. of Taxes page. Separate from the SOS annual report. |
| Minimum state tax | $250 |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $450 |
Confidence
What we're less sure about
Cross-checked, pending a second verification pass
- IMPORTANT MODELLING NOTE: the $250 minimum entity tax generally applies to LLCs taxed as PARTNERSHIPS/S-corps. A SINGLE-MEMBER LLC treated as a disregarded entity typically does NOT owe it - first-year minimum would then be $155 + $45 = $200. The calculator must branch on member count.
- $155 + $45 + $250 = $450 for a multi-member LLC.
- Late-penalty amount inconsistent between sources.
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.
- legislature.vermont.gov — https://legislature.vermont.gov/statutes/section/11/025/04012
- tax.vermont.gov — https://tax.vermont.gov/business/bi