Wills and estate planning in Vermont

Researched 2026-10-20 · confidence: medium · 2026 figures

In plain words: in Vermont a will is valid when it's signed in front of 2 adult witnesses. There is a state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	Notary + 1 witness
Health care directive	2 witnesses
State estate tax	Yes
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: 14 V.S.A. § 5.

A gift to a subscribing witness or the witness's spouse is voidable unless there are two other competent subscribing witnesses (14 V.S.A. § 10), so use two disinterested witnesses (a third if a beneficiary must sign).

Testator must be 18+ or court-emancipated and of sound mind (14 V.S.A. § 1). Testator signs in the presence of 2+ credible witnesses, who sign in the presence of the testator AND each other (§ 5(a)). § 5(b) allowed remote witnessing only while the Secretary of State's emergency remote-notarization rules were in effect; a secondary source says permanent rules replaced them in Feb 2025, so whether remote witnessing is still allowed is UNCONFIRMED. Draft for in-person signing. No electronic-wills statute found; no holographic-will statute. Self-proving under § 108 is a sworn acknowledgment by testator and witnesses before a notary or other official who can give oaths.

Power of attorney

Statute: 14 V.S.A. ch. 123 (§§ 3501-3516).

Vermont has NOT adopted the UPOAA. 14 V.S.A. § 3503: the principal signs in the presence of at least one witness, and the POA is acknowledged before a notary who must be a different person from the witness. Versions from 2022 add that a named agent may not be the witness or notary, and that the witness affirms the principal appeared to be of sound mind and free from duress. 14 V.S.A. § 3504 (hot powers): no gifts or loans to third parties, or to the agent, unless the POA expressly gives that authority. Secondary text says an agent may not act until the agent has signed the POA accepting the appointment. These details come from 2012/2022 versions; the current official text of §§ 3503-3504 could NOT be loaded, so verify. statutory_form is null because I could not confirm whether ch. 123 has a statutory form (none found). There are narrow exceptions for real-estate and commercial POAs lasting 90 days or less.

Health care directive

Called: Advance directive.

Statute: 18 V.S.A. ch. 231 (§ 9703).

Witnesses must be 18+. The agent, and the principal's spouse, reputed spouse/partner, parent, adult sibling, adult child or adult grandchild may not witness (18 V.S.A. § 9703(c)).

Must be dated and signed by the principal, or by someone else in the principal's presence at their express direction. Witnesses affirm the principal appeared to understand it and was free of duress (§ 9703(b)). If the principal is being admitted to, or is a patient in, a hospital, or is in a nursing home or residential care facility, a designated explainer (ombudsman, clergy, Vermont attorney, Probate Division designee, etc.) must explain it and sign an affirmation, or it is not effective (§ 9703(d)-(e)). Since April 1, 2024, limited remote witnessing is allowed under conditions. No notary is required. I did not confirm an official state form URL (the Vermont Dept. of Health / Vermont Ethics Network forms were not checked).

If there's no will: what a spouse gets

The surviving spouse takes the entire intestate estate when all of the decedent's surviving descendants are also the spouse's descendants (14 V.S.A. § 311(1)).

A spouse's right to a share

A surviving spouse may waive the will and instead take one-half of the balance of the probate estate after allowances, debts and expenses (14 V.S.A. § 319). It reaches the PROBATE estate only (not an augmented estate), but transfers made to defeat the spouse's share are voidable (§ 321).

Estate and inheritance tax

Vermont estate tax: 16% on the taxable estate above a fixed $5,000,000 exclusion, not indexed and not portable (32 V.S.A. § 7442a). The official text covers the 2024 session; no later change was found.

No inheritance tax.

Probate

Probate is handled by the Probate Division of Superior Court and is moderately formal. Summary administration is available when the estate is $45,000 or less and consists entirely of personal property (14 V.S.A. §§ 1901-1902).

Money God drafts a Vermont will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.