A high-efficiency condensing boiler achieves an AFUE rating of 90–98%, compared to 56–70% for older standard-efficiency models. In Vermont's heating season of 160–180 days per year, upgrading from a 65% AFUE boiler to a 95% AFUE system typically reduces heating fuel costs by 25–35%. Federal IRA tax credits (30%, up to $600) apply to qualifying high-efficiency boiler installations.