Vermont Statutes Title 32. Taxation and Finance, § 10003. Rate of tax

Less than 4 months

60%

70%

80%

4 months, but less than 8

35%

52.5%

70%

8 months, but less than 1 year

30%

45%

60%

1 year, but less than 2

25%

37.5%

50%

2 years, but less than 3

20%

30%

40%

3 years, but less than 4

15%

22.5%

30%

4 years, but less than 5

10%

15%

20%

5 years, but less than 6

5%

7.5%

10%

* Gain, as percent of basis, shall be rounded to the next highest whole percentage. A single flat rate of tax shall apply to all of the gain and shall be determined by the percentage that the entire gain is of the basis (tax cost).