Skip to main content
USTaxGauge
Tax year 2026

Massachusetts vs New Hampshire Income Tax — 2026

A single filer earning $100,000 pays $4,780 less per year in New Hampshire than in Massachusetts — $398 a month. Massachusetts charges $4,780; New Hampshire charges $0.

Why this pair has a page: bordering states.

Massachusetts at $100K
$4,780
4.78%
New Hampshire at $100K
$0
0.00%
Annual difference
$4,780
$398 a month
National ranks
40 vs 4
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Massachusetts and New Hampshire income tax compared at seven income levels, 2026
Gross incomeMassachusetts taxNew Hampshire taxDifference
$50,000$2,280$0$2,280 less in NH
$75,000$3,530$0$3,530 less in NH
$100,000$4,780$0$4,780 less in NH
$150,000$7,280$0$7,280 less in NH
$250,000$12,280$0$12,280 less in NH
$500,000$24,780$0$24,780 less in NH
$1,000,000$49,780$0$49,780 less in NH
Annual state income tax, Massachusetts versus New Hampshire
MA at $50,000: $2,280MA at $50,000$2,280NH at $50,000: $0NH at $50,000$0MA at $75,000: $3,530MA at $75,000$3,530NH at $75,000: $0NH at $75,000$0MA at $100,000: $4,780MA at $100,000$4,780NH at $100,000: $0NH at $100,000$0MA at $150,000: $7,280MA at $150,000$7,280NH at $150,000: $0NH at $150,000$0MA at $250,000: $12,280MA at $250,000$12,280NH at $250,000: $0NH at $250,000$0MA at $500,000: $24,780MA at $500,000$24,780NH at $500,000: $0NH at $500,000$0MA at $1,000,000: $49,780MA at $1,000,000$49,780NH at $1,000,000: $0NH at $1,000,000$0

How the two systems differ

Massachusetts and New Hampshire income tax systems compared
MassachusettsNew Hampshire
Tax structureFlat rateNo income tax
Top marginal rate9%None
Number of brackets1—
Standard deduction (single)None—
Personal exemption$4,400—
Local income taxesNoNo
Capital gainsseparatenone
Population (2024)7,136,1711,409,032

By filing status

Massachusetts and New Hampshire tax on $100,000 by filing status, 2026
Filing statusMassachusettsNew HampshireDifference
Single$4,780$0$4,780 less in NH
Married filing jointly$4,560$0$4,560 less in NH
Married filing separately$4,780$0$4,780 less in NH
Head of household$4,660$0$4,660 less in NH

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, New Hampshire costs $4,780 less per year than Massachusetts — $398 a month.

Massachusetts compared with New Hampshire at $100,000
MassachusettsNew HampshireDifference
State income tax$4,780$0$4,780
Per month$398$0$398
Effective rate4.78%0.00%4.78 pts
Marginal rate5%None5.00 pts
Standard deduction$0—$0
Taxable income$95,600—$95,600
Tax structureFlat rateNo income tax
Local income taxesNoNo

Full detail: Massachusetts · New Hampshire · methodology

What this comparison leaves out

Sources for both states

  1. 1.Massachusetts Department of RevenueState revenue department
    Massachusetts Tax Rates
    https://www.mass.gov/info-details/massachusetts-tax-rates
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2025
    https://taxfoundation.org/data/all/state/state-income-tax-rates/
    Retrieved
  3. 3.New Hampshire Department of Revenue AdministrationState revenue department
    Interest & Dividends Tax (Taxes at a Glance)
    https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax
    Retrieved · States: "The State of New Hampshire does not have an income tax on an individual's reported W-2 wages" and "Effective for taxable periods beginning after December 31, 2024, the Interest and Dividends tax is repealed."
  4. 4.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.