Both ratio error and phase angle error in voltage transformer(VT) depend on values of VT burden used. Thus, precise measurement of burden is very important for the evaluation of VT. A method of evaluation for VT burden has been developed by employing the portable decade resistor, with AC-DC resistance difference less than 10-3. The burden value(value and power factor) can be obtained by conductance and susceptance, obtained by measuring the change of ratio error and phase angle error caused by the resistance change of decade resistor. The burden value and power factor obtained by the method are consistent with those obtained using power analyzer within corresponding uncertainties.