New Hampshire Income Tax Rates & Brackets — 2026
New Hampshire does not levy an individual income tax in 2026. A resident earning $100,000 owes $0 in state income tax.
The New Hampshire tax gauge at $100,000
New Hampshire
$100,000 · Single · TY2026New Hampshire tax brackets for 2026
New Hampshire does not levy an individual income tax, so there are no brackets to publish.
What New Hampshire costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | — | $0 | 0.00% | $0 | 4th of 50 | −$1,445 |
| $75,000 | — | $0 | 0.00% | $0 | 4th of 50 | −$2,548 |
| $100,000 | — | $0 | 0.00% | $0 | 4th of 50 | −$3,727 |
| $150,000 | — | $0 | 0.00% | $0 | 4th of 50 | −$6,066 |
| $250,000 | — | $0 | 0.00% | $0 | 4th of 50 | −$10,759 |
| $500,000 | — | $0 | 0.00% | $0 | 4th of 50 | −$22,130 |
| $1,000,000 | — | $0 | 0.00% | $0 | 4th of 50 | −$44,766 |
New Hampshire income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- —
- Exemptions
- —
- Taxable income
- —
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and New Hampshire's full brackets and sources.
New Hampshire versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
New Hampshire's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 0% | 0% |
| Structure | none | none |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $0 | $0 |
New Hampshire’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Recent legislated changes
- CutEffective · H.B. 2 (Chapter 79, Sections 86-88, Laws of 2023), accelerating H.B. 2 (Chapter 91, Sections 89-102, Laws of 2021)
New Hampshire's 3% Interest & Dividends Tax was repealed for taxable periods beginning after December 31, 2024, leaving the state with no individual income tax.
Retirement income
How New Hampshire treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
New Hampshire levies no individual income tax, so Social Security benefits are not taxed at the state level.
No individual income tax, so no pension income is taxed by New Hampshire.
401(k), 403(b) and traditional IRA distributions are not taxed at the state level.
Not modelled: State and local taxes other than the individual income tax (property, sales, estate) are outside the scope of this dataset.
Source: New Hampshire Department of Revenue Administration — Interest & Dividends Tax (Taxes at a Glance) (retrieved 2026-09-03). Compare every state.
Capital gains
How New Hampshire taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
New Hampshire taxes no individual capital gain in 2025. RSA chapter 77, Taxation of Incomes — the state's only individual income tax, levied on interest and dividend income — carries the annotation "Repealed by 2021, 91:99, II, eff. Jan. 1, 2025" and so reaches no income in tax year 2025.
Short-term gains are treated the same way: New Hampshire reaches no individual capital gain at any holding period.
New Hampshire has no individual income tax base for 2025, so the federal gain is never picked up.
Not modelled: This record covers the individual income tax only. New Hampshire business, excise and property taxes are outside its scope, and a gain realised through a business entity may still meet one of them.
Source: New Hampshire General Court — RSA chapter 77, Taxation of Incomes — repealed by 2021, 91:99, II, eff. Jan. 1, 2025 (retrieved 2026-09-19). Compare every state.
Local income taxes
No New Hampshire municipality levies an individual income or earnings tax.
What else to know about New Hampshire
- New Hampshire has never taxed wages, salaries or other earned income. The Department of Revenue Administration states plainly that the state "does not have an income tax on an individual's reported W-2 wages."
- The Interest & Dividends Tax (RSA chapter 77) was repealed effective for taxable periods beginning after December 31, 2024, so there is no New Hampshire individual income tax of any kind for tax year 2025 or later.
- The repeal was enacted by House Bill 2 (Chapter 91, Sections 89-102, Laws of 2021) and accelerated to January 1, 2025 by House Bill 2 (Chapter 79, Sections 86-88, Laws of 2023).
- Before repeal the I&D Tax was 3% for taxable periods ending on or after December 31, 2024 (5% before December 31, 2023; 4% for periods ending on or after December 31, 2023), on interest and dividend income above a $2,400 personal exemption ($4,800 joint).
- The Department did not issue 2025 I&D Tax forms; no 2025 I&D return is required. Taxable periods beginning on or before December 31, 2024 remain subject to audit and collection.
Capital gains
New Hampshire does not tax individual capital gains. The repealed Interest & Dividends Tax never reached capital gains.
What our figures leave out
Sources
- 1.New Hampshire Department of Revenue AdministrationState revenue departmentInterest & Dividends Tax (Taxes at a Glance)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."
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.New Hampshire Department of Revenue AdministrationState revenue departmentTechnical Information Release TIR 2025-001 — Interest and Dividends Tax Repealed Effective January 1, 2025Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.