State tax docs / States / New Hampshire
New Hampshire state income tax: engine rules, 2026
How the QuantCalc engine computes New Hampshire tax for tax year 2026, rule by rule, with the official source for each rule. Verification status: No income tax (what this means).
On this page: How the tax is computed · No broad income tax · Worked examples · Not calculated ·
Verification. Machine-readable: this state's entry in the
engine config and the provenance file
(key NH).
How the tax is computed
Every step the engine takes for New Hampshire, in the order it takes them. Steps marked with a filing status or household type apply only there. Each step links the section below that carries New Hampshire's figures and the official sources for it; the calculation order page describes every step for all jurisdictions.
- No broad income tax A jurisdiction with no brackets returns 0 at once, except Washington's capital-gains excise below. Military pay is still attributed per person in the detail record.
New Hampshire's values · engine step (compute_state_tax_detail). Sources (No broad income tax): 2024 DP-10 Interest and Dividends Tax Return General Instructions (checked 2026-09-27); 77 mrg (checked 2026-09-27)
No broad income tax
New Hampshire levies no broad personal income tax: wages, pensions, IRA distributions, Social Security and Roth conversions are not taxed by the state.
Source review notes (what the sources do not state outright, or what the engine does not carry):
- No fetchable official page states in words that New Hampshire never taxed wages, pensions or Social Security; the DP-10 instructions only establish that the I&D tax (which covered interest and dividends) is repealed. NH DRA HTML pages (revenue.nh.gov) returned HTTP 403 and the RSA site (gencourt.state.nh.us / gc.nh.gov) refused connections from the checker host.
- 2024 DP-10 Interest and Dividends Tax Return General Instructions, New Hampshire Department of Revenue Administration. New Hampshire's Interest and Dividends Tax, its only personal income tax, was repealed for taxable periods beginning after December 31, 2024, so no New Hampshire personal income tax applies in 2026. Checked 2026-09-27.
- 77 mrg, New Hampshire General Court (archived copy). New Hampshire levies no broad personal income tax. Checked 2026-09-27.
Worked examples
Computed by the engine for the fixed households below (the same ones for every state, so states compare directly). Federal tax is not supplied, so a federal-tax deduction is not taken; the income tests use the sum of the components as income.
| Household (engine inputs) | State tax |
|---|---|
| Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain | $0 |
| Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain | $0 |
| Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion | $0 |
| Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable) | $0 |
| Single, 58: $36,000 military retirement pay and $30,000 wages | $0 |
| Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given | $0 |
Line by line
The intermediate lines the engine records while it computes each example (its detail record, printed as it comes out; lines that are zero are left out). The engine's documentation build checks that the lines add up to the taxable income and the tax, for every state, filing status and a grid of households. Each line links the engine step that produces it.
Single, 67: $30,000 private pension, $20,000 IRA, $10,000 interest, $24,000 Social Security ($17,000 federally taxable), $5,000 long-term gain: $0
| Line | Amount |
|---|---|
| = State taxable income | $0 |
| Tax from the rate schedule | $0 |
| = Tax | $0 |
Married filing jointly, 70: $40,000 public pension, $40,000 IRA, $20,000 interest, $40,000 Social Security ($34,000 federally taxable), $10,000 long-term gain: $0
| Line | Amount |
|---|---|
| = State taxable income | $0 |
| Tax from the rate schedule | $0 |
| = Tax | $0 |
Single, 60: $60,000 other ordinary income and a $50,000 Roth conversion: $0
| Line | Amount |
|---|---|
| = State taxable income | $0 |
| Tax from the rate schedule | $0 |
| = Tax | $0 |
Married filing jointly, 66: $30,000 IRA, a $40,000 Roth conversion, $30,000 Social Security ($25,500 federally taxable): $0
| Line | Amount |
|---|---|
| = State taxable income | $0 |
| Tax from the rate schedule | $0 |
| = Tax | $0 |
Single, 58: $36,000 military retirement pay and $30,000 wages: $0
| Line | Amount |
|---|---|
| = State taxable income | $0 |
| Tax from the rate schedule | $0 |
| = Tax | $0 |
Married filing jointly, ages 67 and 61: $50,000 IRA, $10,000 interest, $30,000 Social Security ($25,500 federally taxable), each spouse's age given: $0
| Line | Amount |
|---|---|
| = State taxable income | $0 |
| Tax from the rate schedule | $0 |
| = Tax | $0 |
What the engine does not calculate, and known approximations
Nothing specific to this state beyond the engine-wide list.
What the engine does not calculate for any state (itemized deductions, credits beyond those listed, part-year residents, dependents, blindness and disability, and more) is listed on the calculation order page.
Verification
No income tax No broad personal income tax; the engine returns zero, and the golden scenarios include no-tax rows.
- Golden scenarios (hand-computed expected tax, asserted to within $1): none for this state.
- State-specific unit tests: none.
- Structural tests covering every state: 2.