Required for BEV/PHEV EV surcharge lookup.
Auto-fills county surtax once sheet is configured.
Populated from the Washington rates sheet once configured.
BEV/PHEV: $0 air-quality fee; no EV registration surcharge
Sets combined state+local TPT and AQ compliance fee
Reduces taxable base for TPT / use tax
VLT: 60% of MSRP year 1, then −16.25%/yr
~3–4 mi/kWh typical BEV
$8 reg + $1.50 AQ (excl. VLT)
Populated from the Illinois rates sheet once configured.
Populated from the Florida rates sheet once configured.
Populated from the Texas rates sheet once configured.
Populated from the Louisiana rates sheet once configured.
Reduces sales tax base (new/used only)
12 = full year (renewals always full year)
Used to calculate depreciation for ad valorem tax
5% first 15 days + 5% per 30 days, max 25%
Used for sales/use tax calculation (new & transfer only)
≤60 days = $25; >60 days = max($75, 2× annual reg)
Sets motor-vehicle property tax rate (state 0.45% + local)
Used for 6% motor vehicle usage tax (KRS 138.460)
For annual motor-vehicle property tax; leave blank to use price
Credit for similar tax already paid in another state
Weight-distance tax $0.0285/mile
~25–30 kWh/100 mi ≈ 3.3–4.0 mi/kWh
KY residential avg ~15¢/kWh
Includes ~3.2¢/kWh KY DCFC excise (KRS 138.477)
Base $11.50 + clerk $6 + tech $3
Sets sales tax rate and local permissive registration tax
Reduces sales tax base
Permissive tax prorated 50% if ≤7 months
~25–30 kWh/100 mi ≈ 3.3–4.0 mi/kWh
Wall-to-battery (typical 0.85–0.90)
OH residential avg ~15–20¢/kWh
OH public avg ~$0.43; DCFC often $0.60+
e.g. Adams REC $300, AES signup bonuses
Used for payback years (ΔPrice ÷ annual savings)
Sets combined sales tax (2% state + county + city)
Reduces sales tax base
Typical AL title fee (adjust if your county differs)
~30 kWh/100 mi ≈ 3.33 mi/kWh
Wall-to-battery (typical 0.85–0.90)
AL residential avg ~16.8¢/kWh
AL public avg ~$0.45; DCFC often $0.60+
~$3.80 + 30¢ state + 18.4¢ federal (also used for ICE compare)
Alabama Power L2 rebate
Used for payback years (ΔPrice ÷ annual savings)
Alabama Power TOU
Alabama Power TOU
Sets wheelage tax and county excise
Sets registration depreciation year
Used for §168.013 registration tax & EV surcharge (often = MSRP)
Reduces sales tax base
New plate fee if applicable
Optional dealer documentation (~$200–$275)
~3.3 mi/kWh typical MN BEV
Wall-to-battery (typical 0.85–0.90)
MN residential avg ~16.9¢/kWh
MN public avg ~$0.22–$0.68/kWh; DCFC often higher
MN avg ~$4.02/gal (also used for ICE compare)
Xcel Energy L2 rebate up to $500
Leave 0 to auto-match ICE reg without EV surcharge
Used for payback years (ΔPrice ÷ annual savings)
US DOE avg ~$0.101/mi for ICE
US DOE avg ~$0.061/mi for EV
MN full-coverage avg ~$1,554/yr
EVs often ~15–20% higher than ICE avg
$0.05/kWh public DCFC excise (2027+); 0 to exclude
Xcel Energy Time-of-Day peak
Xcel Energy Time-of-Day off-peak
Sets MVA base fee; EMS $40/yr included in schedule
EV surcharge $125 BEV / $100 PHEV (Jan 2025+)
Optional county/municipal transportation tax
Prior state sales/excise % if transferring into MD (0 = full 6.5%)
~28 kWh/100 mi for Model 3–class BEV
Wall-to-battery (typical 0.85–0.90)
MD residential avg ~22.1¢/kWh
MD public avg ~34.4¢/kWh
Also used for ICE comparison
Pepco/BGE L2 rebate
ICE Class A without EV surcharge
Used for payback years (ΔPrice ÷ annual savings)
Pepco/BGE TOU peak
Pepco/BGE TOU off-peak
Iowa Code §321.116 — BEV $130 / PHEV $65 / motorcycle EV $9
Value fee: 1% if ≤12 yrs old; 0.75% if older
$0.40 per 100 lb (Iowa Code §321.109)
Used for value registration fee and new-registration tax
Credit capped at $4,000 for new-registration fee
~30 kWh/100 mi ≈ 3.33 mi/kWh
Wall-to-battery (typical L2 ~90%)
Iowa residential avg ~13.4¢/kWh (EIA 2024)
Typical IA public L2 ~30¢; DCFC ~55¢
Iowa Code §452A.41 — non-residential charging
Comparable ICE without EV surcharge
Used for 5-/10-year NPV of annual operating cost
EV surcharge $175 / hybrid $75 (2026)
Autos use flat $85; trucks use GVWR tiers
Used for EV surcharge eligibility notes (≤8,000 lb)
Sets sales tax rate and county wheel tax from sheet
Auto-filled from county; override if city levy differs
Auto-filled from county sheet (state + county + city)
Typical dealer processing ~$100–$300
~30 kWh/100 mi ≈ 3.3–3.5 mi/kWh
WI residential avg ~19.7¢/kWh (2026)
Typical WI DCFC ~50–60¢/kWh (sales-tax exempt)
Typical WI utility L2 rebate $400–$800
Auto base without EV/hybrid surcharge
AAA EV avg ~$949/yr
AAA ~$1,694/yr
N.C.G.S. §20-87(13–13a) — BEV $214.50 / PHEV $107.25
County ad valorem at renewal (~0.5–1.5% of value)
Enter DMV-assessed pilot amount for your miles
3% Highway Use Tax (no state sales tax on vehicles)
Lease tax = 3% (cap $2,000) in lieu of HUT
~3.5 mi/kWh typical economy BEV
L2 ~90%; DCFC ~85%
No NC sales tax on residential electricity
e.g. Duke EV Charger Prep credit
Base EV fee ~$63.05 + road-usage (BEV/PHEV)
Sets sales/use tax and emissions code from sheet
Used for simplified weight registration fee
Age fee: <7yr $12 · 7–9 $10 · ≥10 $7 (eff. 7/1/2026)
Enter from county SOT table (varies by age/value)
Typical zone fee; location sets emissions code
Auto-filled from location (combined sales tax)
2026: $750 base + $2,500 low-cost bonus (MSRP ≤ $80k)
Income-qualified: up to $9,000 new / $6,000 used
~3–4 mi/kWh typical BEV
L2 ~90%; DCFC ~85%
CO residential avg ~16.5¢/kWh
Typical DCFC ~$0.35–$0.50/kWh
CO gas excise tax $0.22/gal (included in pump price)
e.g. Xcel Energy $500 L2 rebate
BEV $180 flat / PHEV $56.50 / hybrid $21.75 (2026)
Sets sales tax, corridor fee, and APC (ICE)
Sets age-based uniform fee (new ~$150)
>14,000 lb uses heavy registration tier
Auto-filled from location sheet
$10 in adopting counties (§41-1a-1222)
ICE only in I/M counties; EVs exempt
~3–4 mi/kWh typical BEV
2026 gas tax 52.4¢ → BEV light ~$267 / PHEV ~$113.50
MCL 257.801 weight tax; >8,000 lb = heavy EV surcharge
Indexes EV surcharge above 19¢ (2026: 52.4¢)
Not enacted statewide as of 2026 (default $0)
Use tax on (price − trade-in) × 6%
~$10–$15 for 1-year; $29 for 2-year
~0.35 kWh/mi ≈ 2.86 mi/kWh
§56-3-645: BEV $120 / PHEV&hybrid $60 biennial
Sets millage + flat fees for property tax
Base reg e.g. 4,001–5,000 lb = $40 biennial
Used only if “use sales tax instead of IMF”
~3–4 mi/kWh typical BEV
~half of biennial base + DMV
AFV fee by GVW (eff. Oct 2025): EV $110 / PHEV $85 / HEV $60 under 6,000 lb
Leave 0 to use class default; overrides class bracket when set
Typical specialty $40–$50; vanity $50
e.g. bike-friendly +$25/yr
Also used for DNREC rebate MSRP tiers
Document fee on (price − trade-in) × 5.25%
DE avg ~9,800 mi/yr
~0.30 kWh/mi ≈ 3.33 mi/kWh
Delmarva EVsmart L2 rebate ~$300
Insurify illustrative averages
Default ~50% after 5 years
BEV $120 / PHEV $50 / e-motorcycle $20 per year (unchanged through 2026)
Typical passenger ~$50–$100/yr (class-dependent)
Road-use and base fees multiply by period years
Excise on (price − trade-in) × 5%; no local vehicle sales tax
Optional: up to $7,500 new / $4,000 used if eligible (no ND state rebate)
~4 mi/kWh typical small BEV
L2 public ~$0.25; DCFC ~$0.35–$0.50
Typical ND co-op L2 rebate $100–$750
BEV $100 / PHEV $50 annual decal (W.S. 31-3-102)
Sales tax from WY locality sheet
County fee = 3% × (factor × factory price)
Full year = 12; mid-year first registration prorates
Required for trailer / commercial state fee
Original factory price (used for ad valorem even on used vehicles)
Auto-filled from locality (state 4% + local)
~3–4 mi/kWh typical BEV
BEV $100 / PHEV $50 (eff. July 1, 2023)
Used when class is over 8,000 lb ($1.06 per 100 lb)
Optional town tax (RSA 261:153); e.g. Manchester ~0.3–1.8% of value
Vanity plates typically $60 (new/used only)
Used for TCO only (no NH sales tax)
~3–4 mi/kWh typical BEV
Default ~75% home / 25% public
NHEC $300 L2 rebate (if applicable)
BEV $100/yr (eff. July 1, 2026); PHEV exempt
10+ years old → 30% license fee discount
Optional; class dropdown is primary
Varies by county (often $0–$5/wheel)
Typical plate mail-out on new/used
Often $10 issuance (new/used)
Typically $10 if lien recorded
~3–5 mi/kWh typical BEV
L2 ~15–25¢/kWh; DCFC often timed
e.g. Black Hills Energy up to $500 L2
No separate EV surcharge — BEV uses $32.50/2yr floor
DMV 100-lb brackets · 2,951–3,050 lb = $48.50/2yr
Sets sales tax rate + county use tax / MCTD
$50 through 3/31/2028; drops to $5 after
Optional; capped at $175
EVs exempt from emissions — safety only
For Drive Clean Rebate tier
~3–5 mi/kWh typical BEV
State charger credit up to $500 (to 6/30/26)
BEV $200 / HEV·PHEV $100 (2024–2026 renewals)
Used for truck class (≥26,000 lb or Truck class)
Sets sales tax; Davidson/Shelby preset wheel tax
Davidson $55 · Shelby $50 · others often $0
~3–5 mi/kWh typical BEV
No TN purchase rebate; federal 30C to 6/30/26
MA EV surcharge = $0 (2026)
Sets excise depreciation factor
Original MSRP drives assessed value
Typically $25 if financed
BEVs exempt from emissions; still pay safety
Federal new-EV credit (30D) ended 9/30/2025 — shown as $0 for 2026 purchases. HOV Clean Air decals ended 9/30/2025.
~3–5 mi/kWh typical BEV
Heavy EV decal tiers above 18,000 / 36,000 lb
State 4.225% + local from sheet
Often $2 on ownership transfer
Avg MO utility L2 rebate ~$250
~3–5 mi/kWh typical BEV
~10¢/mi × 12k
~6¢/mi × 12k
BEV uses EV fee tier regardless of MPGe
>26,000 lb → weight-mile (not passenger reg)
DEQ rebates typically require ≥10 kWh
Oregon does not credit trade-in against privilege tax
Typical new $26 · transfer $30
PGE / Pacific Power L2 typically $300–$500
Clean-Air HOV stickers expired 9/30/2025 — no HOV access in 2026. Only one DEQ rebate path (standard or Charge Ahead).
~3–5 mi/kWh typical BEV
~0–19 MPG biennial $126 → $63/yr
CT EV surcharge = $0 (2026). EV/PHEV skip Clean Air fee.
>8,550 lb personal pickup may use §14-47 commercial rates
70% assessment × mills / 1000 (town-specific)
Eversource / UI L2 often up to ~$1,000
NV EV surcharge = $0. EV specialty plate is BEV-only.
Sets GST depreciation age
From county sheet; Clark/Washoe also get +1% GST supplemental
DMV value = 35% × MSRP (NRS 371)
First-time $28.25 · older often $7.25
HOV Clean Air / AFV access ended 9/30/2025. Federal 30D/25E timing depends on delivery date.
Passenger: BEV $165 / PHEV $100 / HEV $70 (eff. Jan 1, 2026)
Passenger base $30 (≤4,500) / $40 (>4,500). Light trucks ≤12,000 use EV flat fees.
Renewals use 12. New/transfer may prorate (K.S.A. 8-134).
State 6.5% + local from sheet
Typically ~$5; varies by county
NEV class is EV-fee exempt even if marked electric
Passenger ≤8k lb: $69 (1–2 yrs) / $57 (3–6) / $45 (7+)
Over 8,000 lb uses §49-434 weight schedule
State 6% + local (max 9%). Auto-fills from county.
County title admin added separately
Idaho has no state EV purchase rebate. Federal 30D generally ended for purchases after 9/30/2025.
BEV/H2 $150; PHEV & EV motorcycle $75 (LB1317 / Jan 2025)
Plate $4.10 on new/used only (not renewal)
Passenger base $15. Trucks use weight tiers (e.g. 6,001–8,000 lb = $25).
State 5.5% + local from sheet
e.g. LES ~$500 smart charger; OPPD programs vary
Nebraska has no state EV purchase rebate or tax credit.
Maine has no EV registration surcharge or mileage tax (2026).
Excise mill rate declines with age (2.40% → 0.40%).
Municipal excise uses original MSRP, not sale price.
29-A §603 — due on new/used, not renewal
Up to ~$5,000–$7,000 new EV with off-peak charger (if eligible)
Maine has no state income-tax credit for EV purchase. No sales-tax exemption for EVs.
Flat annual surcharge only — no WV mileage / RUC tax.
Class 3–4 levy from sheet (personal property tax)
Assessed at 60% of this value × levy rate
e.g. APCo charger rebate (~$250) if eligible
West Virginia has no state EV purchase rebate. Federal 30C home charger credit may apply through 6/30/2026.
WV average ~16,876 mi/yr
≈30 kWh/100 mi default
Class 1 BEV $130 / PHEV $70 (≤6,000 lb)
Age tiers: 0–4 / 5–10 / 11+ years
Sets EV fee class (1–4)
+$825 if MSRP > $150k and ≤10 yr old
Optional; max 0.7% of value (61-3-537)
Montana has no state EV purchase rebate. Public charger electricity tax is 3¢/kWh (15-70-802) — not applied to home charging.
≈33.7 kWh/100 mi (100 MPGe)
Public supply may include 3¢/kWh charger tax
≈$217 + parks/forest for new ICE
EVs renew biennially (no permanent registration)
≤5k $180 · 5–12k $268 · 12–18k $516 · >18k $662 (biennial)
Typically $15 if recording a lien
Anchorage MVRT repealed; enter borough tax if applicable
Anchorage/Fairbanks ICE ~$2; BEVs exempt
e.g. Alaska Power & Tel ~$500 if eligible
Alaska has no statewide sales tax and no state EV purchase credit in 2026.
≈30 kWh/100 mi default
≈$180 biennial ÷ 2
Only BEVs get the $40 Class V rate (not PHEVs)
Excise tiers: ≤3,499 / 3,500–4,999 / ≥5,000. BEVs −1,000 lb after year 2.
DC infrastructure credit = 50% up to $1,000 (expires 12/31/2026)
DC has no EV purchase rebate. No per-mile EV fee. Emissions inspection waived for BEVs.
DC average VMT is low (~4,600); default 8,000
Annual surcharge effective Jan 1, 2026 (no per-mile EV fee)
Override if your DMV notice differs (motorcycle default $23)
PowerUp RI residential rebate typically up to $1,000–$1,500
RI average VMT ≈ 10,000 mi/yr
State OER: L2 $0.28 · DCFC $0.39
Default $89 annual / $163 biennial (auto-updates with period)
Optional; varies by town (~1–2% of value)
Default 12,000 (VT rural drivers often higher)
BEVs pay RUC (not the old $50 alt-fuel line). Maui adds $100 EV / $50 hybrid.
State: 1.75¢/lb ≤4k; 2¢ 4–7k; 2.25¢ >7k. Plus county ¢/lb.
Flat $50 option ends 6/30/2028; then RUC only.
State GET 4% + county surcharge (e.g. Honolulu 0.5%)
Up to $500/port (L2) through 6/30/2026 — enter if claimed
Hawaii has no state EV purchase tax credit. EVs keep HOV lane use and free government parking (HRS §291-71).
Age 5+ uses reduced base fee
≤2k / 2–3k / >3k classes. >26k uses WDT.
No NM state EV purchase rebate. Federal 30D/25E generally ended for purchases after 9/30/2025.
Vermont charges battery-electric vehicle owners a two-part registration cost: the standard passenger base fee of $89 per year plus an equal EV Infrastructure fee of $89 per year, for $178 total annually or $326 every two years on biennial registration. Plug-in hybrids pay the $89 base plus half the infrastructure surcharge at $44.50, totaling $133.50 per year. These amounts took effect January 1, 2025 under Act 148. Revenue funds electric vehicle charging infrastructure and road use through the state Transportation Fund. Starting January 1, 2027, battery-electric vehicles will transition from the flat infrastructure fee to a mileage-based user fee of approximately 1.4 cents per mile; plug-in hybrids remain on the flat fee. Vermont electricity rates rank among the highest in the nation at about 25 cents per kilowatt-hour residential. Green Mountain Power, Burlington Electric Department, and Vermont Electric Co-op offer tiered and time-of-use rates that reward overnight charging. The Drive Electric Vermont program provides purchase rebates up to $5,000 for new EVs when funded, and utilities offer additional incentives from $700 to $5,700. Federal new-vehicle purchase credits of up to $7,500 generally expired for acquisitions after September 30, 2025. This guide explains every statutory fee, utility rate, rebate, 2027 mileage transition, and calculation step so you can estimate the true cost of registering and owning an electric vehicle in Vermont.
Why Vermont EV Registration Costs Matter
Vermont designed its EV fee structure to mirror gasoline tax contributions. The combined state and local gasoline tax totals about 30.9 cents per gallon. A driver at 25 mpg traveling 12,000 miles per year pays roughly $149 in fuel excise annually. A battery-electric owner pays $89 in infrastructure fee plus $89 base registration, but avoids roughly $149 in gasoline tax on fuel. The net road-tax comparison favors EVs slightly on fees alone, while electricity replaces gasoline spending separately.
High electricity prices shape operating economics. At 12,000 miles per year and 3.5 miles per kilowatt-hour with 90 percent charging efficiency, a Vermont EV draws about 3,810 grid kilowatt-hours. At 22 cents per kilowatt-hour, annual electricity costs roughly $838. A gasoline car at 25 mpg and $3.50 per gallon spends about $1,680 in fuel. Energy savings near $842 per year exceed the $178 registration total for most drivers.
The January 2027 mileage fee will change the calculation for high-mileage BEV owners. At 1.4 cents per mile and 12,000 miles, the mileage fee equals $168, nearly double the current $89 infrastructure surcharge but still below Rhode Island’s $200 flat fee.
Important: BEV total registration is $178/year ($89 base + $89 EV Infrastructure fee). Effective January 1, 2027, the flat BEV infrastructure fee converts to a mileage-based fee of ~1.4¢/mi. PHEVs keep the $44.50 half-fee structure.
EV Infrastructure Fees and Base Registration (23 V.S.A. §361)
Title 23, Section 361 governs passenger vehicle registration. Act 41 raised the base pleasure-car fee to $89 per year effective June 1, 2023. Act 148 added EV Infrastructure surcharges effective January 1, 2025.
| Fee component | BEV (annual) | PHEV (annual) | ICE (annual) |
|---|---|---|---|
| Base passenger registration | $89.00 | $89.00 | $89.00 |
| EV Infrastructure surcharge | $89.00 | $44.50 | $0.00 |
| Total annual registration | $178.00 | $133.50 | $89.00 |
| Total biennial registration | $326.00 | $252.00 | $163.00 |
The EV Infrastructure fee equals the base fee for battery-electric vehicles and half the base fee for plug-in hybrids. Conventional hybrids without plug-in capability pay only the $89 base fee with no infrastructure surcharge. All EV fees deposit into the Transportation Fund for charging infrastructure under Agency of Transportation rules.
Example 1: Battery-Electric Sedan (Annual Registration)
Scenario: 2025 Tesla Model 3 registered in Montpelier, annual renewal cycle.
Base passenger registration: $89.00 EV Infrastructure fee (BEV): $89.00 ────────────────────────────────────────── Total annual registration: $178.00 Biennial equivalent: $326.00
Example 2: Prius Prime PHEV vs. Gasoline Camry
PHEV total annual registration: $133.50 Gasoline ICE annual registration: $89.00 Difference (PHEV premium): $44.50 BEV vs. ICE annual difference: $89.00
The PHEV pays half the BEV infrastructure surcharge because it still contributes gasoline tax on engine miles.
References:
- 23 V.S.A. §361(a)–(c) — registration and EV Infrastructure fees
- Act 41 (2023) — base registration fee increase to $89
- Act 148 (2024) — EV Infrastructure fees effective January 1, 2025
- Vermont Department of Motor Vehicles — registration fee guidance
2027 Mileage-Based Fee Transition
Act 148 and subsequent transportation legislation establish a mileage-based user fee for battery-electric vehicles beginning January 1, 2027. The planned rate is approximately 1.4 cents per mile, designed to yield revenue comparable to the gasoline tax that BEVs avoid at the pump.
| Period | BEV road charge | PHEV road charge |
|---|---|---|
| 2025–2026 | $89/yr flat infrastructure fee | $44.50/yr flat fee |
| From Jan. 1, 2027 | ~1.4¢/mi (replaces $89 flat for BEV) | $44.50/yr flat (unchanged) |
Example 1: 12,000 mi/yr Under 2027 MBUF
Mileage fee: 12,000 × $0.014 = $168.00 Base registration (unchanged): $89.00 ────────────────────────────────────────── Total BEV annual (est. 2027): $257.00 vs. 2026 flat structure: $178.00 Increase at 12,000 mi: $79.00
Example 2: Low-Mileage Driver at 6,000 mi/yr (2027)
Mileage fee: 6,000 × $0.014 = $84.00 Base registration: $89.00 Total: $173.00 vs. current $178 flat → slightly lower for drivers under ~6,400 mi/yr
Break-even mileage where 1.4¢/mi equals $89 is about 6,357 miles per year. Below that, the mileage fee costs less than today’s flat infrastructure charge.
References:
- Act 148 (2024) and H.488 / Act 207 (2025) — mileage-based user fee authorization
- Vermont Agency of Transportation — MBUF implementation plan
Vermont Electricity Rates (2026)
Vermont residential electricity averaged 24.89 cents per kilowatt-hour in May 2026 according to the U.S. Energy Information Administration. Commercial rates averaged 21.47 cents. Rates vary significantly by utility territory and time-of-use enrollment.
| Utility / sector | Energy rate | Notes |
|---|---|---|
| VT average (EIA residential) | 24.89¢/kWh | May 2026 |
| Green Mountain Power (Rate 1 flat) | 21.457¢/kWh | ~$0.626/day customer charge |
| GMP TOU (Rate 11 peak/off-peak) | 34.07 / 14.52¢ | 8 a.m.–9 p.m. weekdays peak |
| GMP EV TOU (Rate 74) | 21.46 / 16.33¢ | Peak / off-peak |
| Burlington Electric (first 100 kWh) | 14.02¢/kWh | 19.17¢ above 100 kWh |
| BED EV overnight credit | 8.79¢/kWh credit | 10 p.m.–noon charging |
| Vermont Electric Co-op (tier 1) | 11.64¢/kWh | 23.48¢ above 100 kWh |
Time-of-use and EV-specific rates reward overnight charging. A GMP customer shifting charging to off-peak at 14.5 cents saves substantially versus the 34-cent peak rate. Burlington Electric’s municipal tiered blocks benefit low-usage households on the first 100 kilowatt-hours.
Example 1: Typical BEV, GMP Flat Rate, 12,000 mi/yr
Scenario: 3.5 mi/kWh, 90% charging efficiency, 21.457¢/kWh energy.
Battery kWh needed: 12,000 ÷ 3.5 = 3,429 kWh Grid kWh (÷ 0.90): 3,810 kWh Energy cost: 3,810 × $0.21457 = $817.50 Registration (BEV): $178.00 ────────────────────────────────────────── Annual operating (energy + reg): ~$995.50 Cost per mile (energy only): ~6.8¢/mi
Example 2: Same Driver, GMP Off-Peak TOU at 14.5¢
Grid kWh: 3,810 kWh Off-peak cost: 3,810 × $0.14522 = $553.29 Annual savings vs. flat rate: ~$264.21
References:
- U.S. Energy Information Administration — Vermont electricity profile (May 2026)
- Green Mountain Power — Rate Schedules 1, 11, 74, and 72
- Burlington Electric Department — FY 2026 residential tariff
- Vermont Electric Co-op — 2026 rate schedule
Sales Tax and Municipal Property Tax
Vermont applies a 6 percent sales and use tax on motor vehicle purchases. Out-of-state purchases registered in Vermont pay use tax at the same rate. EVs receive no broad sales tax exemption.
Each Vermont town assesses a municipal property tax on vehicles as part of the annual property tax bill. Assessed value is typically a percentage of purchase price declining over time, multiplied by the local tax rate. Effective annual cost often runs 1 to 2 percent of vehicle value. A $30,000 vehicle might incur $300 to $600 per year depending on town and assessment rules.
Example: $38,000 EV Purchase in Vermont
Purchase price: $38,000.00 Sales tax (6%): $2,280.00 Municipal property tax (est. 1.5%): $570.00/yr BEV registration (year 1): $178.00
References:
- 32 V.S.A. — Vermont sales and use tax
- Vermont Department of Taxes — motor vehicle tax guidance
- Vermont municipalities — vehicle property tax assessment
Drive Electric VT and Utility Rebates
State programs
- Drive Electric Vermont: Up to $5,000 rebate for new EVs and up to $4,000 for qualifying used EVs, subject to income caps and vehicle price limits. Funding may pause when exhausted; check current program status.
- No separate state income tax credit: Rebates flow through the Drive Electric VT point-of-sale or reimbursement process.
Utility incentives (representative)
| Utility | EV purchase rebate (approx.) |
|---|---|
| Burlington Electric Department | Up to $5,700 |
| Green Mountain Power | Up to $2,500 |
| Vermont Electric Co-op | Up to $1,000 |
| VPPSA member communities | Up to $1,650 |
| Stowe Electric / Washington Electric | $700–$1,000 |
Many utilities also offer discounted Level 2 chargers and off-peak rate programs. Efficiency Vermont lists partner offers by utility territory.
Federal incentives (2026)
The federal Clean Vehicle Credit generally expired for vehicles acquired after September 30, 2025. The Alternative Fuel Vehicle Refueling Property Credit under IRC Section 30C remains available for qualified home charger installations placed in service before June 30, 2026.
Example 1: New BEV with Drive Electric VT Rebate
Purchase price: $42,000.00 Drive Electric VT rebate: -$5,000.00 Sales tax on pre-rebate price (typical): $2,520.00 Federal vehicle credit (2026 buy): $0.00 ────────────────────────────────────────── Net vehicle cost (before tax): $37,000.00
Example 2: Gas Tax Comparison at 12,000 mi/yr
VT combined gas tax (~30.9¢/gal): 12,000 ÷ 25 mpg × $0.309 = $148.32/yr BEV infrastructure fee: $89.00/yr Savings vs. gas tax alone: $59.32/yr (Fuel cost savings are separate and typically much larger than this fee comparison)
References:
- Drive Electric Vermont — rebate program (Vermont Agency of Transportation / DOE partnership)
- Efficiency Vermont — utility EV incentive listings
- Internal Revenue Service — IRC §30D and §30C
How the EV Fee Calculator Works
- Select vehicle type. Battery-electric uses $89 infrastructure fee; plug-in hybrid uses $44.50. Choose annual or biennial registration.
- Choose fee mode. For years 2025–2026 use flat fee. For 2027 and beyond on BEVs, option to use mileage fee at ~1.4 cents per mile.
- Enter annual mileage. Default 12,000 miles; Vermont per-capita estimates range from 8,000 to 11,356 historically.
- Enter efficiency. Default 3.5 mi/kWh (DOE fleet average near 3.6 mi/kWh).
- Apply charging efficiency. Default 90 percent; multiply grid draw by about 1.11.
- Set electricity rate. Default 22 cents or utility-specific (GMP 21.5¢, BED tiered, VEC tiered).
- Calculate energy cost. Grid kilowatt-hours times rate equals annual electricity spend.
- Sum registration. Base $89 plus infrastructure surcharge plus any 2027 mileage fee on BEVs.
- Compare to ICE. Gasoline tax at 30.9 cents per gallon divided by MPG times miles; add fuel cost at user gas price.
- Apply rebates. Subtract Drive Electric VT and utility incentives from purchase for payback analysis.
Default inputs
| Input | Default | Range |
|---|---|---|
| Annual mileage | 12,000 mi | 5,000–20,000 |
| EV efficiency | 3.5 mi/kWh | 2.5–4.0 |
| Electricity rate | $0.22/kWh | $0.10–$0.40 |
| Charging efficiency | 90% | 85–95% |
| Gas tax (VT combined) | $0.309/gal | Statutory |
| ICE fuel economy | 25 mpg | 15–40 |
| Gas price | $3.50/gal | $2–$6 |
Vermont vs. Neighboring States
| State | EV fee (approx.) | Notes |
|---|---|---|
| Vermont (BEV) | $89 infra + $89 base | ~1.4¢/mi from 2027 |
| New Hampshire | $100/yr | $50 hybrid |
| Massachusetts | $0 surcharge | Standard registration only |
| New York | $0 surcharge | No flat EV fee |
| Rhode Island | $200/yr | Since Jan. 2026 |
| Maine | $0 surcharge | Standard registration |
Vermont’s $89 infrastructure fee sits mid-range regionally but doubles the visible surcharge when combined with base registration for a $178 BEV total. The 2027 mileage model aligns with Oregon and Virginia approaches.
Complete Vehicle Scenarios
Complete Annual Picture: Typical BEV (2026 Flat Fee)
Scenario: 12,000 mi/yr, 3.5 mi/kWh, $0.22/kWh, 90% efficiency, 25 mpg ICE at $3.50/gal.
EV ENERGY Grid kWh: 12,000 ÷ 3.5 ÷ 0.9 = 3,810 kWh Cost: 3,810 × $0.22 = $838.20 EV REGISTRATION Base + infrastructure: $178.00 EV TOTAL OPERATING: $1,016.20 ICE COMPARISON Fuel: 12,000 ÷ 25 × $3.50 = $1,680.00 Registration: $89.00 Gas tax embedded in pump price (separate from registration): ~$148 equivalent Energy + reg savings (EV vs ICE fuel+reg): ~$753/yr
High-Mileage BEV and 2027 MBUF Preview
Scenario: 20,000 mi/yr, 3.0 mi/kWh, $0.25/kWh, comparing 2026 vs. 2027 fees.
Energy: 20,000 ÷ 3.0 ÷ 0.9 × $0.25 = $1,852.00 2026 registration: $178.00 2026 total operating: $2,030.00 2027 registration (est.): Base $89 + mileage 20,000 × $0.014 = $280 $369.00 2027 total operating: $2,221.00 ICE at 30 mpg, $3.50/gal: Fuel $2,333 + reg $89 = $2,422.00 EV still saves ~$201/yr vs ICE at high mileage even under 2027 mileage fee structure
PHEV scenario summary
Ten thousand miles per year with 40 percent electric (4,000 mi on battery at 4.0 mi/kWh and 20 cents per kilowatt-hour): electric cost about $222 plus $44.50 infrastructure fee and $89 base, totaling roughly $356 for the electric portion plus gasoline costs on the remaining 6,000 miles. Compared with full ICE operation, partial electrification saves fuel proportional to electric miles driven.
Vermont 2026 quick reference
| Item | Amount | Notes |
|---|---|---|
| Base passenger registration | $89/yr | Since June 1, 2023 |
| BEV Infrastructure fee | $89/yr | Since Jan. 1, 2025 |
| BEV total registration | $178/yr | $326 biennial |
| PHEV Infrastructure fee | $44.50/yr | Half of base |
| PHEV total registration | $133.50/yr | $252 biennial |
| 2027 BEV mileage fee (planned) | ~1.4¢/mi | Replaces flat infra fee |
| EIA residential rate | ~24.9¢/kWh | May 2026 |
| VT sales tax | 6% | No EV exemption |
| Drive Electric VT (new) | Up to $5,000 | When funded |
Policy Timeline
- June 1, 2023: Act 41 raises base registration to $89 per year ($163 biennial)
- January 1, 2025: Act 148 imposes EV Infrastructure fees ($89 BEV, $44.50 PHEV)
- 2025: H.488 / Act 207 authorizes mileage-based user fee for BEVs
- January 1, 2027: Planned BEV transition to ~1.4¢/mi mileage fee
- September 2025: Federal new EV purchase credit generally ends for most acquisitions
Common Questions
How much does Vermont EV registration cost in 2026?
A battery-electric vehicle pays $89 base registration plus $89 EV Infrastructure fee, totaling $178 per year or $326 every two years. Plug-in hybrids pay $133.50 per year.
When did Vermont start charging EV fees?
The EV Infrastructure surcharge took effect January 1, 2025 under Act 148. The base fee increased to $89 in June 2023 under Act 41.
What happens in 2027?
Battery-electric vehicles will switch from the flat $89 infrastructure fee to a mileage-based charge of approximately 1.4 cents per mile. Plug-in hybrids keep the $44.50 flat fee.
Do plug-in hybrids pay the full BEV fee?
No. PHEVs pay half the infrastructure surcharge ($44.50) because they still pay gasoline tax on engine-operated miles.
Is there a Vermont EV purchase rebate?
Yes. Drive Electric Vermont offers up to $5,000 for qualifying new EVs when program funding is available. Utilities add separate rebates.
Why is electricity expensive in Vermont?
Small market size, winter demand, and renewable portfolio costs contribute to rates near 25 cents per kilowatt-hour statewide. Time-of-use and municipal utilities can offer lower effective rates.
Does Vermont have an EV sales tax exemption?
No. The standard 6 percent sales and use tax applies to EV purchases.
Edge Cases and Assumptions
Biennial registration: Both base and infrastructure fees double on the two-year cycle ($326 BEV total).
Conventional hybrids: Non-plug-in hybrids pay $89 base only with no infrastructure surcharge.
Cold weather: Winter range loss of 20 to 30 percent increases kilowatt-hours per mile.
Municipal property tax: Varies by town; include in total ownership if modeling full TCO.
Low mileage under 2027 MBUF: Drivers below roughly 6,400 miles may pay less infrastructure charge than the current $89 flat fee.
Where the Numbers Come From
Fee amounts come from 23 V.S.A. Section 361, Act 41, Act 148, and Vermont DMV publications. Mileage fee plans follow Agency of Transportation MBUF documentation. Electricity data uses EIA state averages and utility tariff filings. Rebate amounts follow Drive Electric Vermont and Efficiency Vermont. Federal credit rules follow IRS guidance.
References:
- 23 V.S.A. §361
- Vermont Department of Motor Vehicles
- Green Mountain Power tariff schedules
Key Takeaways for Vermont EV Owners
Vermont battery-electric owners pay $178 per year in registration ($89 base plus $89 EV Infrastructure fee) through 2026, or $326 biennially. Plug-in hybrids pay $133.50 per year. Starting January 1, 2027, BEVs move to a mileage-based fee near 1.4 cents per mile instead of the flat infrastructure charge.
Electricity at roughly 25 cents per kilowatt-hour is costly, but time-of-use off-peak rates from GMP and BED reduce charging expense. Drive Electric Vermont rebates up to $5,000 and utility incentives improve purchase economics. Energy savings versus gasoline typically exceed registration fees for average mileage.
Model your utility territory, annual miles, and 2027 mileage-fee horizon before buying. Confirm current fees with the Vermont DMV and rates with your electric utility.
Disclaimer: This guide is for education and estimation only. Vermont fees, utility tariffs, and rebate programs change with legislation and regulatory updates. MBUF implementation details may change before January 2027. Verify all amounts with the Vermont DMV, Department of Taxes, and your utility before completing a transaction.
Complete Reference List
Vermont law and agencies
- 23 V.S.A. §361 — motor vehicle registration and EV Infrastructure fees
- 32 V.S.A. — Vermont sales and use tax
- Act 41 (2023) — base registration fee increase
- Act 148 (2024) — EV Infrastructure fees
- Act 207 / H.488 (2025) — mileage-based user fee
- Vermont Department of Motor Vehicles — registration publications
- Vermont Agency of Transportation — Transportation Fund and MBUF
- Drive Electric Vermont — rebate program
- Vermont Department of Taxes
Utilities, federal, and market data
- Green Mountain Power — Rate Schedules 1, 11, 72, and 74
- Burlington Electric Department — residential and EV rates
- Vermont Electric Co-op — 2026 tariff
- Efficiency Vermont — utility EV incentive listings
- U.S. Energy Information Administration — Vermont electricity profile
- U.S. DOE Alternative Fuels Data Center — efficiency and incentive data
- Internal Revenue Service — IRC §30D and §30C
- National Conference of State Legislatures / Tax Foundation — regional EV fee comparisons
Article prepared for the EV Fee Calculator project’s Vermont educational content. Figures reflect 2026 statutory rates under 23 V.S.A. §361, Vermont DMV guidance, utility tariff data, and illustrative ownership calculations unless otherwise noted.