Key figures
Vermont compliance
2026, with sources
Registering and the annual report
A Delaware corporation doing business in Vermont applies to the Secretary of State for a certificate of authority: $155. It then renews its registration every fiscal year by filing an annual report within two and a half months after year end, March 15 for a calendar-year company, at $250 for a foreign business corporation. LLCs get three months. A corporation terminated for failing to file pays a $50 reinstatement fee on top of the overdue report.
The tax calendar
Form CO-411 is due on the federal due date, April 15 for a calendar year. Vermont gives a slightly longer extension than most states, 30 days beyond the federal extended date, requested on Form BA-403, but the tax, including the minimum tax, is due on the original date. Corporations expecting more than $500 of Vermont tax pay estimates on Form CO-414.
Payroll filers reconcile withholding (and the Child Care Contribution) quarterly on Form WHT-436 and annually on Form WHT-434, filed with W-2s and 1099s by January 31. Unclaimed property, including uncashed vendor checks and old customer credits, is reported and remitted to the State Treasurer by May 1.
A first-year example
A calendar-year startup that registers in Vermont in June 2026 files its first annual report by March 15, 2027 ($250), its WHT-434 by January 31, 2027 if it ran Vermont payroll, and its CO-411 by April 15, 2027 with at least the $100 minimum tax, then its first unclaimed property review before May 1.
Deadlines
- Within 2½ months after fiscal year end (Mar 15 for calendar years)$250 for a foreign business corporationAnnual report
- Apr 15 for calendar yearsCorporate income taxForm CO-411
- Jan 31Annual withholding reconciliationForm WHT-434 with W-2s and 1099s
- May 1Unclaimed property report and remittance
The federal baseline
This page covers what Vermont adds. The federal rules underneath it apply here too.
Common questions
When is the Vermont annual report due?
Within two and a half months after the end of the fiscal year on record, March 15 for a calendar-year corporation. For a foreign business corporation it costs $250. Missing it can end in a $50 reinstatement fee.
How long is the Vermont corporate extension?
Thirty days after the federal extended due date, so November 15 for a calendar-year C-corp that extended its federal return. Form BA-403 requests it, and any tax, including the minimum tax, is still due on the original due date.
Compliance next door
- MAMassachusetts complianceRegistering costs $400; the annual report is $125 ($100 online) and due 2½ months after year end, not on an anniversary. The excise return is due April 15 and unclaimed property November 1.
- NHNew Hampshire complianceNew Hampshire charges $100 to register and $100 for an annual report due between January 1 and April 1. BPT and BET returns are due April 15; there are no state W-2 or 1099 filings.
- NYNew York complianceQualifying in New York is cheap ($225, then $9 every two years). The calendar is not: state and city returns on April 15, March mandatory first installments, and a March 10 unclaimed funds report.
More of the Vermont guide
- AccountingAccounting and state tax in VermontCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in VermontSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in VermontPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in VermontWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in VermontCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.