Best Online Will Maker in Vermont 2026: Estate Tax, Civil Union Rights & Will Law

Vermont has two distinctive estate planning features that set it apart from most other states. First, it has a state estate tax with a $5,000,000 exemption and a flat 16% rate — a relatively moderate exemption that affects high-net-worth Vermont residents. Second, Vermont holds a unique place in American civil rights history: it was the first US state to legally recognize civil unions in 2000, and Vermont law continues to grant civil union partners the same inheritance rights as married spouses.

For most Vermonters, making a valid will online is straightforward. Vermont's will requirements are clear, though the Green Mountain State has not adopted the UPC — meaning the traditional "in-presence" witnessing standard applies, and holographic wills are not valid. This guide covers everything Vermont residents need to know.

Vermont Will Law: What's Required

Two important Vermont-specific requirements:

1. Testator must sign at the END of the document — Vermont specifically requires the testator's signature to be at the end. A will with the testator's signature elsewhere may not be valid.
2. Witnesses must sign in the testator's presence — the traditional standard. Vermont has not adopted the UPC's "reasonable time" standard. Both witnesses must be physically present when the testator signs or acknowledges the will.

Self-Proving Wills in Vermont

Vermont allows self-proving wills. A notarized self-proving affidavit allows the will to be admitted to probate without the witnesses testifying. Strongly recommended — given Vermont's Superior Court probate system, a self-proving affidavit significantly reduces potential complications. Remote online notarization (RON) is available in Vermont.

Holographic Wills: NOT Valid in Vermont

Vermont does not recognize holographic (entirely handwritten, unwitnessed) wills. Under 14 V.S.A. § 5, two-witness execution is mandatory. An unwitnessed handwritten will has no legal effect in Vermont — a common and potentially costly misconception.

Electronic Wills

Vermont has not enacted the Uniform Electronic Wills Act as of 2026. Wills must be in written (printed/typed) form and physically signed by the testator at the end of the document with witnesses present.

Vermont Will Requirements Checklist

Vermont Probate: Superior Court Probate Division

14-County System

Vermont restructured its probate courts in 2011, merging standalone Probate Courts into the Probate Division of the Vermont Superior Court. Probate is now administered by the Superior Court in the county where the decedent resided at death. Vermont has 14 counties, including:

• Chittenden County (Burlington — largest county)
• Washington County (Montpelier — state capital)
• Windsor County (Woodstock)
• Windham County (Brattleboro)
• Rutland County (Rutland)

Vermont has not adopted the UPC — most estates require more court oversight than in UPC states, and the probate process typically takes 12–18 months. Using a revocable living trust to hold major assets avoids Vermont probate entirely and can allow the estate to settle in 2–3 months.

Small Estate Summary Administration: $45,000

Vermont allows summary administration under 14 V.S.A. § 1902 for estates where personal property does not exceed $45,000. This simplified process through the relevant county Superior Court probate division allows faster, less expensive administration than full probate.

Vermont Estate Tax: $5M Exemption, 16% Flat Rate

2026 Vermont Estate Tax Details

Vermont is one of 12 states (plus DC) that imposes a state estate tax:

• Exemption: $5,000,000 (unchanged since 2021; not indexed for inflation)
• Tax rate: A flat 16% on the taxable amount above the $5M exemption
• Example: An estate worth $7.25M owes Vermont estate tax of ($7.25M − $5M) × 16% = $360,000
• Two-year gift lookback: Vermont includes gifts made within the past 2 years in the taxable estate calculation — plan accordingly
• Marital deduction: Assets passing to a surviving spouse (or civil union partner — see below) qualify for the unlimited marital deduction, deferring Vermont estate tax to the second death
• No inheritance tax
• No gift tax in Vermont (though the federal $19,000/year annual exclusion applies)

Vermont's $5M Threshold: Who's Affected

Vermont's $5M exemption is relatively generous — significantly higher than Rhode Island ($1.84M) or DC ($4.99M). Most middle-class Vermont residents fall well below the threshold. However, Vermont residents with:

• Significant Vermont real estate (Stowe, Woodstock, or other high-value areas)
• Business interests (farms, ski-related businesses, manufacturing)
• Investment portfolios built over a career
• Life insurance death benefits

...may have estates approaching or exceeding $5M. For estates in the $4M–$7M range, professional estate tax planning is worthwhile — the 16% flat rate on $1M above the exemption means a $160,000 Vermont estate tax bill that proper planning could significantly reduce.

Vermont Civil Union Spouse Rights: A Historic First

Vermont was the first state in the United States to legally recognize civil unions, with Act 91 effective July 1, 2000. Vermont later became an early marriage equality state (2009). As a result, Vermont has a unique body of law addressing civil union partner rights:

What Civil Union Partners Can Inherit in Vermont

• Intestate succession: Under Vermont's intestacy laws, a civil union partner inherits as a spouse would if the deceased left no will
• Elective share: Under 14 V.S.A. § 319, a surviving civil union partner can elect to take a statutory share of the deceased partner's estate, just as a surviving spouse can
• Marital deduction: Assets passing to a civil union partner may qualify for the Vermont estate tax marital deduction, deferring Vermont estate tax to the surviving partner's death
• Pretermitted spouse protection: Vermont's pretermitted spouse statute protects civil union partners who were omitted from a will made before the civil union

Best Online Will Services for Vermont Residents

2026 Price Comparison: Online Services vs. Vermont Attorneys

Step-by-Step: Making a Valid Will in Vermont Online

1. Assess civil union and estate tax situations first Are you in a civil union? Is your estate approaching $5M? If either applies, factor this into your planning. Civil union partners should ensure your will names them explicitly. Estates near $5M benefit from the trust plan or professional estate tax planning.
2. Choose Trust & Will Will plan ($199) or trust plan ($299). The trust plan avoids Vermont's non-UPC probate process (which takes 12–18 months) and is a foundation for estate tax planning. Complete the questionnaire about assets, beneficiaries, executor, and healthcare preferences.
3. Review carefully Confirm all beneficiaries are named explicitly — including civil union partners. Review the signing location in the document — your signature must be AT THE END in Vermont.
4. Execute with two witnesses in your presence Vermont requires both witnesses to be physically present when you sign at the end of the will. Both witnesses sign in your presence. Complete the self-proving affidavit before a notary — remote online notarization is available. Holographic wills are NOT valid in Vermont.
5. Store safely and communicate Original in a fireproof safe. Give your executor a copy and tell them which county Superior Court probate division handles your estate. Review annually, especially as your assets grow relative to Vermont's $5M estate tax threshold.

Frequently Asked Questions