State Reference · Tax Year 2026
New Hampshire (NH)
No wage tax; Interest & Dividends tax phased out fully after 2024
New Hampshire Department of Revenue Administration · Main form: None for wages (I&D tax phased out after 2024) · Due N/A
Rates & brackets
Top rate0%
Standard deductionN/A
Filing logistics
Main formNone for wages (I&D tax phased out after 2024)
Filing dueN/A
E-file portalN/A for individuals
AgencyNew Hampshire Department of Revenue Administration
Major credits
No state income tax credits — no personal return required.
Sales & property tax
Sales taxNone
Property taxLocally assessed (among highest in US); elderly/disabled exemptions
Preparer notes
- I&D tax fully repealed — no personal return required in 2026.
- Business Profits Tax (BPT) applies to businesses.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.