Filing and paying taxes in New Hampshire
- State return
- None for individuals. The last interest and dividends returns were for 2024.
- Business returns
- Business Profits Tax above $109,000 of gross business income; Business Enterprise Tax above $298,000.
- Federal return
- Form 1040, due April 15.
To see how New Hampshire sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How New Hampshire Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. New Hampshire |
|---|---|---|---|
| New Hampshire (here) | $0 | $13,170 | — |
| Maine | $5,129 | $18,299 | +$5,129 |
| Vermont | $4,140 | $17,310 | +$4,140 |
| Massachusetts | $4,780 | $17,950 | +$4,780 |
A negative "vs." figure means that state collects less total income tax than New Hampshire. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the New Hampshire state income tax rate for 2026?
New Hampshire has no state income tax on wages — the rate is 0% across all income levels. Only federal income tax applies, with brackets ranging from 10% to 37% depending on your taxable income.
How much income tax will I pay in New Hampshire on a $100,000 salary?
For a single filer earning $100,000 in New Hampshire in 2026, expect approximately $13,170 in federal income tax — for a total income tax of about $13,170, an effective rate of 13.2%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
Does New Hampshire still tax interest and dividends?
No. The tax was repealed for tax periods beginning on or after January 1, 2025, after falling from 5% to 4% to 3%.
Do New Hampshire residents pay Massachusetts income tax?
On wages for work performed in Massachusetts, yes. Pay for work done in New Hampshire isn't taxed by either state.
What taxes does a New Hampshire business pay?
The Business Profits Tax (7.5%) above $109,000 of gross business income and the Business Enterprise Tax (0.55%) above $298,000, with the enterprise tax creditable against the profits tax.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.