New Hampshire Income Tax Rates & Brackets (Tax Year 2025 — Filed in 2026)
⚠️Informational only — not legal or tax advice.
Tax year covered: 2025 (returns filed in 2026)
Applies to: Income earned January 1 – December 31, 2025
Returns filed: January – April 2026
Last verified: February 22, 2026
Table of Contents
- Quick Reference
- Key Takeaways
- Quick Questions
- New Hampshire No Individual Income Tax
- Statutory Authority
- New Hampshire Has No Individual Income Tax
- Tax Residency and Domicile
- Military Personnel
- Retirees
- Students
- Common Tax Situations for New Hampshire Residents
- Filing Options
- Penalties and Interest
- Information Verification Log
- Where to Check for Updates
- Resources
- Tax Glossary
- Update History
Quick Reference
Does New Hampshire have income tax? No — no individual income tax as of Tax Year 2025
Tax structure: None (Interest & Dividends Tax fully repealed effective January 1, 2025)
Tax rate on wages/salaries: 0%
Tax rate on interest & dividends: 0% (repealed)
Standard deduction: N/A
Local income tax: No
Official source: https://www.revenue.nh.gov
Key Takeaways
- No individual income tax: New Hampshire imposes no tax on wages, salaries, or self-employment income. For Tax Year 2025, there is no state income tax of any kind on individual income.
- Interest & Dividends Tax repealed: The state’s last remaining individual income-related tax — the Interest and Dividends (I&D) Tax under RSA Chapter 77 — was fully repealed effective January 1, 2025. No 2025 I&D Tax return will be required or issued.
- No local income tax: New Hampshire municipalities do not levy local income taxes.
- No reciprocal agreements needed: Since New Hampshire has no income tax, formal income tax reciprocity agreements are unnecessary.
- Federal obligations remain: New Hampshire residents remain fully subject to federal income tax on all income.
- Other state taxes apply: New Hampshire does levy property taxes (among the highest in the U.S.), a Meals & Rentals Tax (8.5%), a Real Estate Transfer Tax, and business taxes (BPT/BET). These are separate from individual income taxation.
Source: NH Department of Revenue Administration — Interest & Dividends Tax Repeal
TIR: Technical Information Release 2025-001
Quick Questions About New Hampshire Income Tax
Does New Hampshire have a state income tax in 2025?
No. New Hampshire has no individual income tax for Tax Year 2025. The state does not tax wages, salaries, self-employment income, retirement income, capital gains, or — as of January 1, 2025 — interest and dividend income. New Hampshire is one of nine states with no broad-based individual income tax.
What happened to the New Hampshire Interest and Dividends Tax?
The Interest and Dividends Tax (I&D Tax), which was the only income-related tax imposed on individuals, was repealed effective for taxable periods beginning on or after January 1, 2025. The repeal was enacted through House Bill 2 (Chapter 79, Laws of 2023), signed by Governor Sununu during the 2023 legislative session. The tax had been phased down from 5% (through 2022) to 4% (2023), then to 3% (2024), before full repeal in 2025.
Do I need to file a New Hampshire income tax return for 2025?
No New Hampshire individual income tax return is required for Tax Year 2025. The 2025 Interest and Dividends Tax return (DP-10) will not be issued, as there is no tax to report.
Do I still owe the 2024 Interest and Dividends Tax?
Yes. The repeal applies only to taxable periods beginning on or after January 1, 2025. Taxpayers with I&D Tax obligations for Tax Year 2024 or any earlier year must still file those returns and pay any tax due. Prior-year periods remain subject to audit and collection by the NHDRA.
Is Social Security taxed in New Hampshire?
No. New Hampshire does not tax Social Security benefits. The state imposes no individual income tax of any kind, so Social Security income is entirely exempt at the state level.
Is retirement income taxed in New Hampshire?
No. New Hampshire does not tax any form of retirement income, including pensions, 401(k) distributions, IRA withdrawals, military retirement pay, or annuities.
Does New Hampshire have a sales tax?
No. New Hampshire has no general sales tax. The state does levy an 8.5% Meals & Rentals Tax on prepared food and short-term accommodations, but this is not a general sales tax.
What taxes do New Hampshire residents pay at the state level?
New Hampshire residents do not pay individual income tax or sales tax, but may be subject to: property taxes (administered at the municipal level and among the highest in the U.S.), the Meals & Rentals Tax (8.5% on restaurant meals and lodging), the Real Estate Transfer Tax ($0.75 per $100 of value, RSA 78-B), and, if self-employed or operating a business, the Business Profits Tax (7.5%) and Business Enterprise Tax (0.55%).
Source: NH Department of Revenue Administration — Repeal of I&D Tax
Source: NH DRA Overview of Taxes
New Hampshire No Individual Income Tax
No Individual Income Tax
New Hampshire imposes no individual income tax for Tax Year 2025. This applies to all forms of individual income:
| New Hampshire Income Tax Treatment (2025) | |
|---|---|
| Income Type | NH Tax (2025) |
| Wages and salaries | 0% — not taxed |
| Self-employment income | 0% — not taxed |
| Capital gains | 0% — not taxed |
| Interest income | 0% — I&D Tax repealed effective 1/1/2025 |
| Dividend income | 0% — I&D Tax repealed effective 1/1/2025 |
| Social Security benefits | 0% — not taxed |
| Pension income | 0% — not taxed |
| Military retirement pay | 0% — not taxed |
| IRA / 401(k) distributions | 0% — not taxed |
| Rental income (individual) | 0% — not taxed |
Source: NH DRA — Interest & Dividends Tax Repeal
Source: TIR 2025-001
Historical Context: The Interest and Dividends Tax
Prior to 2025, New Hampshire imposed the Interest and Dividends (I&D) Tax under RSA Chapter 77. This tax applied to residents and inhabitants of New Hampshire who received more than $2,400 in gross interest and/or dividend income annually ($4,800 for joint filers). It did not apply to wages, salaries, or capital gains.
| New Hampshire I&D Tax – Phasedown and Repeal Timeline | |
|---|---|
| Tax Year | I&D Tax Rate |
| Through Tax Year 2022 | 5% |
| Tax Year 2023 | 4% |
| Tax Year 2024 | 3% |
| Tax Year 2025 and beyond | 0% — fully repealed |
The repeal was enacted by House Bill 2 (Chapter 79, Sections 86-88, Laws of 2023) and accelerated from an original 2026 repeal date to January 1, 2025.
Source: NH DRA — I&D Tax FAQ
New Hampshire Business Taxes (Not Individual Income Taxes)
While individuals owe no income tax, sole proprietors, partners, and LLC members operating businesses in New Hampshire may be subject to:
Business Profits Tax (BPT) — RSA Chapter 77-A
Rate: 7.5% (flat rate on net income)
Applies to: Businesses with gross receipts over $92,000 (taxable period ending on or after December 31, 2023)
Apportionment: Single sales factor for multi-state businesses
Business Enterprise Tax (BET) — RSA Chapter 77-E
Rate: 0.55% on enterprise value tax base
Tax base: Sum of compensation paid, interest paid, and dividends paid
BET paid may be credited against BPT liability
Source: NH DRA — Overview of NHDRA Taxes
Note: Business taxes are outside the scope of this individual income tax guide. For business tax information, consult https://www.revenue.nh.gov/taxes-glance/business-taxes.
Statutory Authority
Constitutional Authority
New Hampshire’s constitution does not contain a specific income tax authorization clause. The absence of a broad individual income tax reflects legislative choices sustained over time rather than a constitutional prohibition per se. Article 5 of Part 2 of the New Hampshire Constitution grants the General Court general power to levy taxes.
Source: NH Constitution, Part II, Article 5
Statutory Authority — Interest & Dividends Tax Repeal
The Interest and Dividends Tax was governed by RSA Chapter 77. The repeal was enacted as follows:
- Authorizing legislation: House Bill 2, Chapter 79, Sections 86-88, Laws of 2023
- Signed by: Governor Chris Sununu, 2023 legislative session
- Effective date of repeal: Taxable periods beginning on or after January 1, 2025
- Original statute (now repealed): RSA Chapter 77 — Interest and Dividends Tax
- Administrative rules (now superseded): N.H. Code of Admin. Rules Rev 900
Source: NH DRA — TIR 2025-001
Source: NH RSA — Official Statutes
Current Tax Statutes
New Hampshire taxes currently administered by NHDRA and their statutory authority:
| New Hampshire Major State Taxes (2025) | ||
|---|---|---|
| Tax | Statute | Rate |
| Business Profits Tax | RSA 77-A | 7.5% |
| Business Enterprise Tax | RSA 77-E | 0.55% |
| Meals & Rentals Tax | RSA 78-A | 8.5% |
| Real Estate Transfer Tax | RSA 78-B | $0.75 per $100 |
| Tobacco Tax | RSA 78 | $1.78/pack |
| Interest & Dividends Tax | RSA 77 | Repealed 1/1/2025 |
New Hampshire Has No Individual Income Tax
For Tax Year 2025, New Hampshire imposes no individual income tax of any kind. The Interest and Dividends Tax (RSA Chapter 77) was fully repealed effective January 1, 2025. This section addresses how this affects specific taxpayer situations, multi-state scenarios, and residency considerations.
Remote Workers and Multi-State Taxation
Living in New Hampshire, Working for Out-of-State Employer
New Hampshire residents who work remotely for employers located in other states owe no New Hampshire income tax on those earnings. Because New Hampshire does not tax wages or salaries, remote work arrangements create no New Hampshire income tax obligation regardless of employer location.
What this means in practice:
- A New Hampshire resident working remotely for a Massachusetts, New York, or California employer owes zero New Hampshire income tax on those wages.
- New Hampshire does not tax wages at all, so there is no credit mechanism needed for taxes paid to other states on wage income.
- New Hampshire residents working remotely may owe income tax to the state where their employer is located, depending on that state’s sourcing rules.
Source: NH DRA — Taxpayer Assistance
⚠️ Critical Warning: Massachusetts Telecommuter Rule
While New Hampshire imposes no income tax, Massachusetts historically applied a “convenience of employer” rule to New Hampshire residents working remotely for Massachusetts employers. Under a COVID-era emergency regulation (later challenged in litigation), Massachusetts taxed income earned remotely in New Hampshire by employees of Massachusetts-based companies.
Current status: In 2023, the U.S. Supreme Court declined to hear New Hampshire’s challenge to Massachusetts’s telecommuter rule (New Hampshire v. Massachusetts). New Hampshire residents working remotely for Massachusetts employers should verify their Massachusetts tax obligations with a tax professional, as Massachusetts may claim the right to tax a portion of income earned in New Hampshire.
Source: [NH DRA — Taxpayer Services: (603) 230-5920]
Source (MA): Massachusetts DOR — Remote Worker Guidance
Working in New Hampshire, Living in Another State
Non-residents who physically perform work in New Hampshire owe no New Hampshire income tax on that work, because New Hampshire does not tax wages. There is no New Hampshire non-resident income tax return for wages.
Note: Non-residents may still owe income tax to their home state on income earned in New Hampshire.
New Hampshire Does Not Apply “Convenience of Employer” Rule
New Hampshire does not apply a “convenience of employer” rule. Because New Hampshire taxes no wage income whatsoever, the question of sourcing remote work income to New Hampshire is moot.
Multi-State Income Considerations for NH Residents
New Hampshire residents earning income in states that have income taxes should be aware:
- No NH resident return to file or credit to claim for taxes paid to other states (there is no NH individual income tax against which to apply a credit).
- File non-resident returns in each state where income is earned, according to that state’s rules.
- Common states requiring non-resident returns: Massachusetts, Vermont, New York, Maine, Connecticut, California — all have their own rules on taxing income earned by non-residents.
⚠️ Interstate Tax Risk Indicator
Remote workers who are New Hampshire residents and earn income in the following states face specific complications:
- Massachusetts — Applies convenience of employer rule; may tax income earned remotely in NH by employees of MA companies
- New York — Strict convenience of employer rule; aggressive sourcing of remote work income to New York
- California — Aggressive residency audits; any extended period of work in California may trigger residency claims
- Pennsylvania — Complex local income tax structure with 2,500+ municipal/school district taxes
Source: IRS Publication 505 — Tax Withholding and Estimated Tax
Source: NH DRA — Taxpayer Services
Tax Residency and Domicile
Overview
Because New Hampshire has no individual income tax, residency determinations for New Hampshire income tax purposes are generally not at issue. However, establishing or abandoning New Hampshire domicile has important implications for:
- Other states’ claims on a taxpayer’s income (neighboring states may attempt to tax income if they consider you still domiciled there)
- New Hampshire property tax exemptions and credits
- Voting registration and legal residency
Domicile Defined Under New Hampshire Law
Under N.H. Code of Admin. Rules Rev 902.01, an individual’s intent to establish residency in New Hampshire is demonstrated by an ongoing physical presence that is not transitory in nature, evidenced by:
- Maintaining a home or other living quarters in New Hampshire
- Spending a greater percentage of time in New Hampshire than in any other state
- Having family living with them in New Hampshire
- Advising any federal, state, or local agency that the individual considers himself or herself a New Hampshire resident
- Being employed or conducting business activity within New Hampshire or at a place to which the individual can readily commute from New Hampshire
Source: NH DRA — DP-10 Instructions 2024 (Rev 902.01)
Leaving New Hampshire: Domicile Change and Other States’ Claims
Taxpayers who move from a high-tax state to New Hampshire frequently face scrutiny from their former state, which may dispute the change of domicile. Common audit triggers by other states include:
- Maintaining a driver’s license from the former state
- Owning property in the former state while claiming New Hampshire residency
- Family members remaining in the former state
- Voter registration still active in the former state
- Day count patterns suggesting more time spent in the former state
Practical documentation when establishing New Hampshire domicile:
- Obtain a New Hampshire driver’s license
- Register to vote in New Hampshire
- Register vehicles in New Hampshire
- Update insurance policies, wills, and financial accounts to New Hampshire address
- Document physical presence days in New Hampshire
Military Personnel
No NH Income Tax on Military Pay
New Hampshire does not tax individual income, including military pay. Active duty service members stationed in New Hampshire under military orders owe no New Hampshire income tax regardless of their state of legal residence. Service members whose legal residence (domicile) is New Hampshire also owe no New Hampshire income tax on military pay.
Servicemembers Civil Relief Act (SCRA): Active duty military stationed in New Hampshire due to military orders do not become New Hampshire residents for tax purposes under SCRA. This is of limited relevance given that New Hampshire has no income tax, but it remains relevant for other legal purposes (vehicle registration, voting, etc.).
Military Spouses Residency Relief Act (MSRRA): Spouses of active duty military members stationed in New Hampshire may maintain their home state domicile. Again, this has no New Hampshire income tax consequence, as New Hampshire imposes no individual income tax.
Source: NH Department of Military Affairs and Veterans Services — State Benefits for Veterans
Military Retirement Pay
New Hampshire does not tax military retirement pay. As with all individual income, military retirement income is fully exempt from New Hampshire taxation.
Source: NH Department of Military Affairs and Veterans Services
Veterans’ Property Tax Credits (RSA 72:28)
While there is no income tax relief to provide, New Hampshire does offer veterans’ property tax credits administered at the municipal level:
- Standard Veterans’ Tax Credit: Credit of $51 to $750 on real estate or personal property for qualifying wartime veterans, spouses, or surviving spouses (RSA 72:28)
- Surviving Spouse of Veteran Killed on Active Duty: Tax credit of $700 to $2,000 (RSA 72:29-a)
- Disabled Service-Connected Veteran: $700 credit on principal place of abode for permanently and totally disabled veterans (RSA 72:35); municipalities may vote higher amounts up to $2,000
- Totally Disabled Veteran (Blind, Paraplegic, or Double Amputee): Full exemption from taxation on the homestead (RSA 72:36-a)
To apply, file Form PA-29 with your local municipal assessing office by April 15 of the applicable tax year.
Source: NH DRA — Exemptions and Veterans’ Tax Credits
Source: NH Veterans’ Benefits
Retirees
Retirement Income — Fully Exempt
New Hampshire does not tax any form of retirement income. Retirees relocating to New Hampshire (or already residing there) owe no New Hampshire income tax on:
- Social Security benefits
- Private pensions and annuities
- Public pensions (federal, state, local)
- Military retirement pay
- 401(k) and traditional IRA distributions
- Roth IRA distributions
- Required Minimum Distributions (RMDs)
- Investment income (dividends, interest, capital gains) — all exempt as of Tax Year 2025
This makes New Hampshire one of the most tax-favorable states for retirees from an income tax standpoint.
Source: NH DRA — Repeal of I&D Tax
Property Tax Considerations for Retirees
New Hampshire has some of the highest property tax rates in the United States, which is a significant consideration for retirees. Property taxes are administered entirely at the municipal level.
Elderly Property Tax Exemption (RSA 72:39-a and 72:39-b):
Municipalities may adopt an elderly exemption from property taxes. To qualify:
- Age 65 or older
- Resided in New Hampshire for at least 3 consecutive years preceding April 1 of the tax year
- Income and asset limits apply (set by each municipality)
- Property must be owner-occupied as principal residence
Low and Moderate Income Homeowners Property Tax Relief (Form DP-8):
A state-administered program providing relief to qualifying homeowners. For Tax Year 2024 (filed in 2025), single filers with household income up to $37,000 may qualify.
Applications (Form DP-8) are filed between May 1 and June 30 each year.
Source: NH DRA — Low & Moderate Income Homeowners Property Tax Relief
Source: NH RSA 72:39-a — Elderly Exemptions
Students
College students attending school in New Hampshire owe no New Hampshire income tax on any income, as the state imposes no individual income tax. Students who work part-time jobs in New Hampshire are not taxed on those wages at the state level.
Source: NH DRA — Taxpayer Assistance
Common Tax Situations for New Hampshire Residents
Situation: “I’m a New Hampshire resident — do I need to file any state income tax return for 2025?”
Answer: No. New Hampshire has no individual income tax for Tax Year 2025. No state income tax return of any kind is required for individuals.
Source: NH DRA — 2025 Tax Updates
Situation: “I work in Massachusetts and live in New Hampshire — what do I owe?”
Answer: You owe no New Hampshire income tax. However, you likely owe Massachusetts income tax on wages earned in Massachusetts (or attributed to Massachusetts under its sourcing rules). File a Massachusetts non-resident return (Form 1-NR/PY) for Massachusetts-source income.
Source (MA): Massachusetts DOR — Filing Requirements
Situation: “I recently moved to New Hampshire from a state with an income tax. Does New Hampshire tax my income?”
Answer: No. New Hampshire does not tax individual income. However, your former state may attempt to tax income earned while you were still a resident there. You may need to file a part-year resident return in your former state for the portion of the year you lived there.
Situation: “I have investment income (dividends and interest). Is that taxed in New Hampshire in 2025?”
Answer: No. The New Hampshire Interest and Dividends Tax was repealed effective January 1, 2025. Investment income of all kinds — including dividends, interest, and capital gains — is fully exempt from New Hampshire taxation for Tax Year 2025 and all future years (unless the legislature acts to reinstate a tax).
Source: TIR 2025-001
Situation: “I owed New Hampshire Interest and Dividends Tax for 2024. What do I do?”
Answer: File your 2024 NH Interest and Dividends Tax return (Form DP-10) by the April 15, 2025 statutory deadline (or extension deadline) and pay any tax, interest, and penalty due. The repeal does not provide amnesty for pre-repeal tax years. The 2024 return is the last I&D Tax return that will be issued.
Source: NH DRA — DP-10 Instructions 2024
Filing Options
Online Filing
New Hampshire’s Granite Tax Connect (GTC) portal provides online access for business tax filers and taxpayers with prior-year I&D Tax obligations:
- Portal: https://gtc.revenue.nh.gov/TAP/_/
- Available for Business Profits Tax, Business Enterprise Tax, and prior-year I&D Tax returns
- Supports direct deposit refunds and electronic payments
Modernized e-File (MeF)
The NHDRA also accepts electronic filing through the IRS Modernized e-File (MeF) system for business tax returns.
No Income Tax Software Integration Needed
Because New Hampshire has no individual income tax, taxpayers do not need state income tax software or a New Hampshire state tax module in federal tax software (e.g., TurboTax, H&R Block).
Source: NH DRA — 2025 Filing Guidance
Penalties and Interest
No Individual Income Tax Penalties
Because New Hampshire has no individual income tax for Tax Year 2025, there are no individual income tax penalties or interest charges applicable to Tax Year 2025.
Interest Rates for Prior-Year Obligations
For taxpayers with outstanding prior-year I&D Tax liabilities (Tax Year 2024 and earlier), the NHDRA applies the following rates:
- Interest on unpaid taxes: 10% per year (increased effective 2025)
- Interest on overpaid taxes (refunds): 7% per year (effective 2025)
These rates are set annually pursuant to RSA 21-J:28, II.
Source: NH DRA — 2025 Tax Updates
Information Verification Log
Where to Check for Updates
NHDRA News and Media:
https://www.revenue.nh.gov/news-and-media — Official announcements on tax law changes
NH General Court — Legislative Updates:
https://www.gencourt.state.nh.us — Track current legislative session bills affecting taxes
Technical Information Releases (TIRs):
https://www.revenue.nh.gov/resource-center/technical-information-releases — Official NHDRA guidance on tax law interpretation
NH Administrative Rules:
https://www.gencourt.state.nh.us/rules/state_agencies/rev900.htm — Current administrative rules
Note: This page will be reviewed and updated in January 2027 for Tax Year 2026. For real-time updates, consult the official NH Department of Revenue Administration website at https://www.revenue.nh.gov.
Official New Hampshire Tax Resources
All information on this page is compiled exclusively from official New Hampshire government sources.
NH Department of Revenue Administration
Main Website: https://www.revenue.nh.gov
Forms Library: https://www.revenue.nh.gov/forms/index.htm
Taxpayer Assistance: https://revenue.nh.gov/assistance/tax-overview.htm
Granite Tax Connect Portal: https://gtc.revenue.nh.gov/TAP/_/
I&D Tax Repeal Information: https://www.revenue.nh.gov/news-and-media/interest-dividends-tax-repeal
I&D Tax Repeal FAQ: https://www.revenue.nh.gov/resource-center/frequently-asked-questions/interest-dividends-tax-frequently-asked-questions
TIR 2025-001 (Official Repeal Notice): https://www.revenue.nh.gov/sites/g/files/ehbemt736/files/documents/2025-001-technical-information-release-repeal.pdf
Veterans’ Tax Credits: https://www.revenue.nh.gov/taxes-glance/tax-credit-programs/exemptions-and-veterans-tax-credits
NH Statutes and Administrative Rules
RSA Chapter 77 (I&D Tax — repealed): https://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-77.htm
NH Administrative Rules Rev 900: https://www.gencourt.state.nh.us/rules/state_agencies/rev900.htm
NH General Court (Legislature): https://www.gencourt.state.nh.us
NH Constitution: https://www.nh.gov/glance/constitution.htm
Related NH Government Resources
NH Department of Military Affairs and Veterans Services: https://www.nhveterans.nh.gov
NH State Benefits for Veterans: https://www.nhveterans.nh.gov/veterans-services/nh-state-benefits-veterans
NH Secretary of State — Business Registration: https://www.sos.nh.gov/corporation-division
Contact Information
Taxpayer Services Phone: (603) 230-5920
Forms Line: (603) 230-5001
Forms Email: Forms@dra.nh.gov
Hours: Monday – Friday, 8:00 a.m. – 4:30 p.m.
Mailing Address: NH Department of Revenue Administration, PO Box 637, Concord, NH 03302-0637
TDD/Relay: 1-800-735-2964 (Relay NH)
Free Tax Assistance
VITA (Volunteer Income Tax Assistance):
Helps eligible taxpayers prepare their federal returns. Find locations: IRS VITA/TCE Locator
TCE (Tax Counseling for the Elderly):
Find locations: IRS TCE Locator
AARP Tax-Aide:
Find locations: AARP Tax-Aide Site Locator
Note: These free services assist with federal income tax returns. No state income tax return assistance is needed for New Hampshire residents for Tax Year 2025.
Tax Glossary
Interest and Dividends Tax (I&D Tax): The former New Hampshire tax on interest and dividend income imposed under RSA Chapter 77. Fully repealed effective January 1, 2025. Applied only to unearned income, not wages.
Business Profits Tax (BPT): New Hampshire’s corporate/business income tax (RSA 77-A), levied at 7.5% on the net income of businesses operating in New Hampshire. Distinct from individual income tax.
Business Enterprise Tax (BET): A 0.55% tax on the enterprise value of businesses operating in New Hampshire (RSA 77-E), based on the sum of compensation, interest, and dividends paid.
Domicile: Your permanent legal home — the place you intend to return to and consider home indefinitely. Relevant in New Hampshire primarily for property tax exemptions and multi-state residency disputes with other states.
Granite Tax Connect (GTC): The New Hampshire DRA’s online portal for tax filing and payment. Available at gtc.revenue.nh.gov.
NHDRA: New Hampshire Department of Revenue Administration — the state agency responsible for administering state taxes.
Meals & Rentals Tax: An 8.5% New Hampshire tax on meals served at restaurants, room rentals, and motor vehicle rentals. Not an income tax.
Real Estate Transfer Tax: A New Hampshire tax of $0.75 per $100 of value on property transfers (RSA 78-B). Applies to both buyer and seller.
Update History
February 2026 — Initial Publication
- Published comprehensive New Hampshire income tax guide for Tax Year 2025
- Documented full repeal of Interest and Dividends Tax effective January 1, 2025
- Verified no individual income tax return required for Tax Year 2025
- Documented business taxes (BPT/BET), property tax relief programs, and veterans’ credits
- All sections verified against official NH DRA sources
Verification Schedule:
- Annual Update: January (review for any new legislation)
- Continuous Monitoring: Any legislative proposals to reinstate income taxation
- Source Link Check: Quarterly (all .gov URLs verified functional)
Last comprehensive update: February 2026
Next scheduled review: January 2027