Elliptical vibration-assisted cutting (EVAC), one of the advanced micromachining methods, enables results not possible with traditional ultra-precision machining. It is considered to be one of the most viable options for manufacturing micro/nanostructured surfaces. However, it is difficult to control the elliptical locus with different tilt angles; therefore, previous studies have primarily focused on fixed locus and investigated the effects of the amplitude and frequency on machining performance. In addition, tilt angle is an important factor affecting the characteristics of EVAC. To maximize the cutting performance of EVAC, the cutting characteristics of EVAC with variations in tilt angle of elliptical locus are investigated. The mathematical model of elliptical trajectory based on different tilt angles is established via geometric analysis. The effects of the different tilt angle (0–180°) on cutting forces, chip formation, defect generation and surface roughness are observed and theoretically analyzed in microgroove experiments. The experimental results show that the tilt angle has a significant effect on the cutting force, chip formation, defects and surface roughness. The best cutting performance can be obtained at the tilt angle of 30°, while the worst is recorded at 90°. The results can provide a valuable reference for further comprehensive studies to maximize the cutting performance of EVAC.