Live in Massachusetts, work in Vermont
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,780 a year
Living in Massachusetts and working in Vermont, you'd pay about $4,780 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To VT | To MA | Total | If you worked in MA |
|---|---|---|---|---|
| $50,000 | $1,241 | $1,039 | $2,280 | $2,280 |
| $75,000 | $2,490 | $1,040 | $3,530 | $3,530 |
| $100,000 | $4,140 | $640 | $4,780 | $4,780 |
| $150,000 | $7,613 | $0 | $7,613 | $7,280 |
| $250,000 | $15,213 | $0 | $15,213 | $12,280 |
Single filer, all wages earned in Vermont, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Vermont tax. If Massachusetts's tax is higher, withhold the difference for Massachusetts too (or make estimated payments) to avoid an underpayment penalty.
- File the Vermont nonresident return first, then claim the credit for taxes paid to another state on your Massachusetts resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Frequently asked questions
Do I pay Vermont income tax if I live in Massachusetts?
Yes. Vermont taxes wages earned there by nonresidents. On $100,000 that's about $4,140.
Do I have to file taxes in both Massachusetts and Vermont?
Usually yes: a nonresident return in Vermont and a resident return in Massachusetts, where you claim a credit for the tax paid to Vermont. File the Vermont return first.
Will I be taxed twice?
Not on the same state-level wages. Massachusetts credits the tax you pay Vermont, so your total is about $4,780 on $100,000, compared with $4,780 if you also worked in Massachusetts. Local city or county taxes may still apply.
Related
- Live in Vermont, work in Massachusetts
- Moving from Massachusetts to Vermont
- Moving from Vermont to Massachusetts
- Live in Massachusetts, work in Connecticut
- Live in Massachusetts, work in New Hampshire
- Live in Massachusetts, work in New York
- Live in Massachusetts, work in Rhode Island
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.