Vermont brokerage account growth calculator

What a taxable index-fund account is actually worth after expense-ratio drag and after Vermont takes its share of the gain — which, in most states, is not at the federal preferential rate.

Vermont taxes your gains as ordinary income

There is no state equivalent of the federal preferential rate here — a long-term gain is charged at Vermont's normal income brackets, exactly like wages. This is the common case, and it surprises people who assume the federal 15% carries over. TREAT THE 40% WITH CARE -- IT ALMOST NEVER APPLIES TO A BROKERAGE PORTFOLIO. Vermont taxes capital gains at the ordinary rate schedule, but 32 V.S.A. 5811(21)(B)(ii) allows a subtraction of EITHER the first $5,000 of adjusted net capital gain income OR 40% of adjusted net capital gain from assets held more than three years. The 40% branch expressly EXCLUDES gains from: real estate used as a primary or non-primary residence; depreciable personal property other than farm property and standing timber; and stocks or bonds publicly traded or traded on an exchange, or any other financial instruments, regardless of whether sold by an individual or a business. So an ordinary investor selling appreciated index funds, individual stocks, or bonds gets the flat $5,000 exclusion and NOT the 40% one. The 40% branch is aimed at closely held business interests, farm property, and standing timber. Both branches are measured on adjusted net capital gain as defined in IRC section 1(h), reduced by qualified dividend income, and the total subtraction may not exceed the LESSER of 40% of federal taxable income or $350,000.