The high-luminosity high-energy Electron-Ion Collider (EIC) to be built at Brookhaven National Laboratory (BNL) will provide a clean environment to study several fundamental questions in the high energy and nuclear physics fields. A high granularity and low material budget silicon vertex and tracking detector is required to provide precise measurements of primary and displaced vertex and track reconstruction with good momentum and spatial resolutions. The reference design of the EIC silicon vertex and tracking detector includes the Monolithic Active Pixel Sensor (MAPS) based vertex and tracking subsystem and the AC-Coupled Low Gain Avalanche Diode (AC-LGAD) based outer tracker, and it has the track reconstruction capability in the pseudorapidity region of -3.5 to 3.5 with full azimuthal coverage. Further detector geometry optimization with a new magnet based on the EIC project detector reference design are being performed by the newly formed ePIC collaboration. The latest ePIC vertex and tracking detector geometry and its performance evaluated in simulation will be presented. Details of the EIC silicon vertex and tracking detector R$\&$D, which include the proposed detector technologies, prototype sensor characterization and detector mechanical design will be discussed as well.