Vermont LLC at a glance
A Vermont LLC costs $155 to form and $45 a year for the annual report, under the fee schedule in 11 V.S.A. § 4012. The Secretary of State’s fee page still shows the older amounts ($125 and $35), so the total you pay at checkout is the figure to rely on.
| Item | Vermont rule |
|---|---|
| Formation document | Articles of Organization |
| State filing fee | $155 under 11 V.S.A. § 4012 (the Secretary of State’s page lists $125) |
| Where to file | Vermont Secretary of State, Corporations Division, online |
| Annual report | $45 under the statute ($35 on the Secretary of State’s page), due within three months after fiscal year end |
| Agent for service of process | Required: a Vermont resident or a business with a place of business in Vermont |
| Designated office | Required, but it need not be in Vermont |
| Publication requirement | None in the LLC statute |
| Minimum business entity tax | Generally $250 for LLCs filing Form BI-471 |
Why two figures? Act 77 of 2023 raised the LLC fees in 11 V.S.A. § 4012 (Articles from $125 to $155 and the domestic annual report from $35 to $45) with effect from passage in June 2023. The Secretary of State’s fee table had not been updated to match when we checked. We use the statutory amounts on this page.
To compare Vermont’s yearly cost with other states, use our LLC state fee comparison tool.
How to start an LLC in Vermont
You start a Vermont LLC by choosing a compliant name, appointing an agent for service of process and filing Articles of Organization online with the Secretary of State. Then you sign an operating agreement, get an EIN and register with the Department of Taxes.
- Choose and check the name. 11 V.S.A. § 4005 requires "limited liability company" or "limited company", or the abbreviation "L.L.C.", "LLC", "L.C." or "LC"; "limited" may be shortened to "Ltd." and "company" to "Co.". The name must be distinguishable from others on record. A name reservation costs $25 under the statute.
- Appoint an agent for service of process and choose a designated office (see below). Our registered agent service can act if you have no one in Vermont.
- File the Articles of Organization. Under 11 V.S.A. § 4023, the Articles state the LLC’s name, the address of its initial designated office, the name and street address of its agent for service of process, the name and address of each organizer, whether it has no members at filing, and whether it is an L3C (low-profit LLC). File online with the Secretary of State and pay the fee. Our articles of organization guide explains each item.
- Sign an operating agreement. It is not filed with the state, but it records ownership and management and banks often ask for it.
- Get an EIN. The EIN is free from the IRS. With an SSN or ITIN you can apply online; without one you apply by fax, mail or phone, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Register with the Department of Taxes for the accounts you need, such as sales and use tax or withholding, through its business registration page.
- Note your annual report date. It falls three months after your fiscal year ends. Our compliance deadline calendar can track it.
Want our filing team to do it? We check the name, prepare and submit the Articles, arrange the agent and track everything in your portal. The general process is in our how to start an LLC guide.
Vermont LLC cost
A Vermont LLC costs $155 to form and $45 for each annual report under the statute. An LLC taxed as a partnership or S corporation usually adds the $250 minimum business entity tax each year.
| Fee | 11 V.S.A. § 4012 | Secretary of State fee page |
|---|---|---|
| Articles of Organization | $155 | $125 |
| Annual report (domestic LLC) | $45 | $35 |
| Name reservation | $25 | $20 |
| Amendment of Articles | $35 | $25 |
| Change of designated agent or office | $35 | $25 |
| Certificate of existence (good standing) | $35 | $25 |
| Articles of Termination | $20 | $20 |
| Agent’s statement of resignation | No fee | No fee |
The arithmetic at the statutory rates, for a single-member LLC with a calendar fiscal year: $155 at formation, then $45 for the annual report by 31 March of the next year, so $155 + $45 = $200 over the first two years. A multi-member LLC taxed as a partnership adds the $250 minimum tax each year it files Form BI-471, making year two $45 + $250 = $295. Card or portal charges, if any, are extra.
Vermont LLC annual report
Every Vermont LLC files an annual report within three months after the end of its fiscal year, according to 11 V.S.A. § 4033. For an LLC whose fiscal year is the calendar year, that means by 31 March. The statutory fee is $45 for a domestic LLC and $170 for a foreign LLC.
- What it contains: the LLC’s name and the state or country it was formed in, the address of its designated office, and the name, email and address of its agent for service of process.
- How to file: online with the Secretary of State.
- If you do not file: under 11 V.S.A. § 4034, the Articles of an LLC that fails to file its annual report terminate. It loses the right to keep its name if the report is not filed within five years after it was due. The Secretary of State’s fee page lists reinstatement of a terminated LLC at $25.
Our LLC annual report service files the report and reminds you ahead of the deadline.
Vermont registered agent (agent for service of process)
Every Vermont LLC needs an agent for service of process and a designated office. Under 11 V.S.A. § 4007, the designated office is for notices and does not have to be in Vermont. The agent, under 11 V.S.A. § 1655, must be an individual resident of Vermont or a business organization that has a place of business in, and is authorized to do business in, Vermont.
The agent receives lawsuits and official notices, and its name and address appear in the Articles and each annual report. You change the agent or office by filing a statement of change (listed at $35 in the statute). An agent who wants to stop serving files a statement of resignation, which has no fee. Our registered agent service covers Vermont.
Vermont LLC registration and processing
Vermont LLC registration is done online with the Secretary of State’s Corporations Division. The Division does not publish a guaranteed processing time on its fee page, so we do not promise one. Our team submits once your order and documents are complete, tracks the filing and uploads the approved Articles to your portal.
State taxes that affect a Vermont LLC
Vermont’s main state taxes for a small LLC are the business entity income tax for pass-through LLCs and sales and use tax on taxable sales.
- Business entity income tax: the Department of Taxes’ business entity income tax page says pass-through entities, including LLCs taxed as partnerships or S corporations, file Form BI-471 and that generally a minimum tax of $250 is due. For calendar-year entities the 2026 filing deadline was 16 March 2026, extended to 15 October 2026 with an extension.
- Non-resident members: the same page says the entity must make quarterly estimated payments on Form WH-435 for non-resident shareholders, members or partners, due 15 April, 15 June, 15 September and 15 January, and it cannot pass that duty to the non-resident.
- Sales and use tax: the rate is 6%, per the department’s sales and use tax page. Out-of-state sellers must register and collect once they make at least $100,000 of sales or 200 transactions in Vermont during any preceding 12-month period. Our sales tax registration service can file the registration.
- Single-member LLCs: the department’s page does not set out separate rules for a single-member LLC that is disregarded for federal tax, so ask a licensed tax professional how Vermont treats yours.
Forming a Vermont LLC as a non-resident
You do not need to live in Vermont or the US to form a Vermont LLC. You need an agent for service of process in Vermont, and the designated office can be anywhere.
For a founder outside the US with no Vermont customers, staff or property, Vermont’s $155 formation fee, $45 annual report and possible $250 minimum tax add up to more than Wyoming or New Mexico. Our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide show the numbers. If your LLC is formed elsewhere and does business in Vermont, it registers there with an application for a certificate of authority.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income, and it cannot be e-filed. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: banks usually want a business address as well as the agent’s address, which our US business address service provides.
How to dissolve a Vermont LLC
To close a Vermont LLC you dissolve it, wind up its business and then file Articles of Termination with the Secretary of State for $20. Under 11 V.S.A. § 4105, the articles state the LLC’s name, the date of dissolution, and that its business has been wound up and its legal existence terminated.
- Before filing: pay debts, distribute what is left to members and file any annual report that is due.
- Taxes: file final Vermont returns (Form BI-471 and sales tax, if registered) and close the tax accounts, then file the final federal return, including a final Form 5472 if it applies.
- If you stop filing instead: the Articles terminate for failure to file annual reports, but the LLC may still owe unpaid Vermont taxes, so a clean termination is safer.
Our LLC dissolution service handles the state filing and the final federal steps.
Doing it yourself vs using Borderless Filings
You can form a Vermont LLC yourself online with the Secretary of State and file the annual report each year. The Articles ask for only a few details.
What our service adds is preparation and checking before filing (name rules, agent, designated office), submission by our filing team, tracking and secure storage in your portal, the EIN without an SSN for non-residents, a US address with mail forwarding, and reminders before your annual report date. Prices are on our pricing page with the state fee at cost, and you can start your order when you are ready. Neighboring options are on our New Hampshire LLC, New York LLC, Massachusetts LLC and US LLC states pages.
Sources
- Vermont General Assembly: 11 V.S.A. § 4012, Fees
- Vermont General Assembly: Act 77 of 2023, as enacted
- Vermont Secretary of State: Corporations Division fees
- Vermont General Assembly: 11 V.S.A. § 4005, Name
- Vermont General Assembly: 11 V.S.A. § 4007, Designated office and agent
- Vermont General Assembly: 11 V.S.A. chapter 15, including § 1655, Agent for service of process
- Vermont General Assembly: 11 V.S.A. § 4023, Articles of organization
- Vermont General Assembly: 11 V.S.A. § 4033, Annual report
- Vermont General Assembly: 11 V.S.A. § 4034, Involuntary termination
- Vermont General Assembly: 11 V.S.A. § 4105, Articles of termination
- Vermont Department of Taxes: Business entity income tax
- Vermont Department of Taxes: Sales and use tax
- Vermont Department of Taxes: Register a business
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.