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How to Dissolve an LLC in Vermont (2026)

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Updated August 12, 2026. Quick answer. To dissolve an LLC in Vermont you file the Articles of Termination (11 V.S.A. § 4105), and it can be filed online or on paper. Fee: $20.00. Vermont requires no tax-clearance certificate to accept the filing. Until that filing is accepted the LLC still legally exists — and whatever Vermont charges an LLC each year keeps accruing against it.

What you file in Vermont, and what it costs

ItemDetail
FilingArticles of Termination (11 V.S.A. § 4105), filed with the Vermont Secretary of State via the Online Business Service Center. Two-step in substance: the LLC first dissolves under 11 V.S.A. § 4101 (e.g., member consent) and winds up; Articles of Termination then end its legal existence.
Fee$20.00
How you can fileboth — SOS End Business Registration page: file online by logging into an Online Business Service Center account; ‘Online filing is the preferred method. There is no extra fee and turnaround times are much faster. Please allow 7-10 business days when processing by mail.’
Tax clearancenot required
Statute11 V.S.A. § 4101 (events causing dissolution and winding up); 11 V.S.A. § 4105 (articles of termination); 11 V.S.A. § 4034 (involuntary termination); fee: 11 V.S.A. § 4012

The SOS’s own Domestic LLC fee table lists the filing as ‘Articles of Termination — 11 V.S.A. § 4105 — $20.00’. § 4105(a): ‘At any time after dissolution and winding up, a limited liability company may terminate its existence by filing with the Secretary of State articles of termination stating: (1) the name of the company; (2) the date of the dissolution; and (3) that the company’s business has been wound up…’ No paper form number; filing is done through the online portal (bizfilings.vermont.gov). Older third-party sources calling it ‘Articles of Dissolution’ are outdated.

On the fee. From the SOS Business Services Division’s own fee page (Domestic Limited Liability Company dropdown): ‘Articles of Termination — 11 V.S.A. § 4105 — $20.00’ (fee authority 11 V.S.A. § 4012). Same fee online or by mail; SOS states online filing has ‘no extra fee and turnaround times are much faster,’ mail takes 7-10 business days.

Tax clearance in Vermont

No tax-clearance certificate is required to file in Vermont. That is not the same as owing nothing — it means the state will accept the filing without a revenue-agency sign-off first.

Negative verified from the SOS’s End Business Registration page, which imposes no Department of Taxes clearance precondition — the filing is made directly through the Online Business Service Center. Vermont’s LLC termination statute (11 V.S.A. § 4105) contains no tax-clearance condition. Tax accounts are closed separately with the Department of Taxes (see final_tax_steps).

Do not just walk away

Closing the business is not closing the entity. Involuntary termination under 11 V.S.A. § 4034: the articles of organization of an LLC that fails to file the annual report required by § 4033 (due within 3 months after fiscal year end) ‘shall terminate.’ Reinstatement requires filing the delinquent annual report(s) plus the annual report fee and a reinstatement fee ($35 per SOS fee table, 11 V.S.A. § 4034) for each year missed.

§ 4034(a)(1): ‘The articles of organization of a limited liability company that fails to file an annual report required by section 4033 of this title shall terminate…’ § 4034(a)(3) allows revival by filing the report ‘together with the annual report filing fee and the reinstatement fee for each year the company failed to file.’ Vermont has no franchise tax on LLCs, so the accrual is fees, not tax; no personal-liability consequence is stated in the statute.

Closing the tax accounts

Pay remaining taxes and file all returns due; close each business tax account individually in myVTax (‘Close Account’); employers must file a final Form WHT-434 Annual Withholding Reconciliation with W-2s/1099s within 30 days of closing the withholding account.

Vermont Department of Taxes, ‘Update, Expand, or Close a Business’ (tax.vermont.gov/business-and-corp/close-a-business): ‘The easiest way to close your business tax account online is to log in to your myVTax account and select Close Account. If you have more than one type of business tax account, you must close each individually.’

Before you file

We do not form or dissolve LLCs, sell filing services, or take a commission from anyone who does. No advertising appears on this page and we earn nothing from it.

Sources and limits

11 V.S.A. § 4101 (events causing dissolution and winding up); 11 V.S.A. § 4105 (articles of termination); 11 V.S.A. § 4034 (involuntary termination); fee: 11 V.S.A. § 4012. Fee, form and procedure read 2026-08-10 from the official source.

Research note. sos.vermont.gov and tax.vermont.gov return 403 to non-browser fetchers; content was read in a real browser session. The SOS site was reorganized (old /corporations/… URLs 404); current path is sos.vermont.gov/business-services/business-filings/end-business-registration/. Fee table content is loaded dynamically behind the ‘DOMESTIC LIMITED LIABILITY COMPANY’ dropdown on the fees page.

Honest gap. This page covers the state filing that ends the entity, its fee and its tax-clearance condition. It does not cover creditor claims against a dissolved LLC, disputes between members, the tax treatment of a final distribution, reinstatement after an administrative dissolution, or withdrawal from any other state you registered in — each of those has its own rules. General information, not legal or tax advice. See methodology and corrections.