State guide · Vermont
Starting a Medical Practice in Vermont
What physicians need to know about Vermont's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
8.75%
Min. franchise tax
Verify — VT corporate minimum tax $300
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Vermont physicians may form a Professional Corporation under 11A V.S.A. or a Professional LLC under 11 V.S.A. Chapter 25. All shareholders or members must be licensed Vermont physicians.
Filing is with the Vermont Secretary of State, Corporations Division.
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed Vermont physicians
- •File Articles of Incorporation or Articles of Organization with the Secretary of State
- •File Annual Report with the Secretary of State
Corporate Practice of Medicine
Vermont recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
Vermont has a graduated personal income tax with a top bracket of 8.75%. VT corporate minimum tax of approximately $300.
- •Top personal income tax: 8.75%
- •VT corporate minimum tax: Verify — $300
- •6% statewide sales tax
Vermont Board of Medical Practice
Vermont does not require entity registration with the Board of Medical Practice for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active Vermont medical license
Employment Law Considerations
Vermont has substantial employee protections. Vermont Earned Sick Time Act mandates paid sick leave. Vermont minimum wage adjusts annually.
- •Vermont Earned Sick Time Act: up to 40 hours/year
- •Vermont minimum wage: $13.67 (2024), adjusts annually
- •Non-competes enforceable if reasonable
- •At-will employment
Official resources
Bookmark these official agency portals for Vermont entity formation, tax registration, and medical board information.
Looking for Vermont licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Vermont.
View Vermont licensing guide →Get the complete practice startup guide
Everything you need to launch an independent practice — free download