New Hampshire
Financial data for local governments across New Hampshire
Tax Snapshot (Beta)
Beta: source-backed tax context only. This is not a personalized tax-burden estimate.
Current source-backed tax context for New Hampshire.
| Component | Summary | Effective | Coverage | Sources |
|---|---|---|---|---|
| NH individual income tax policy | RSA 77 (Taxation of Incomes, including the former interest and dividends tax chapter) is repealed effective January 1, 2025. | Repeal effective January 1, 2025. | Rate missing | New Hampshire RSA 77 |
| NH sales tax policy (general base) | New Hampshire does not impose a general sales and use tax on retail purchases. | Current statute language (as accessed April 18, 2026). | Rate missing | New Hampshire RSA 78-D:1 |
| NH property tax policy (state education plus local components) | New Hampshire property tax combines municipal, county, local school, and statewide education-tax components. | Current NH Department of Revenue Administration guidance (as accessed April 18, 2026). | Needs review | NH 2025 education tax warrant summary |
Retirement income taxes in New Hampshire
Retirement income
- Social Security
- Not taxed: the state has no income tax.
Sources (14)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Government pensions and plans, in-state and federal
- Not taxed: the state has no income tax.
Sources (14)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Government pensions and plans from other states
- Not taxed: the state has no income tax.
Sources (14)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Military retired pay
- Not taxed: the state has no income tax.
Sources (14)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Private pensions
- Not taxed: the state has no income tax.
Sources (14)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Private employer plan withdrawals (401(k) and similar)
- Not taxed: the state has no income tax.
Sources (14)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- IRA withdrawals
- Not taxed: the state has no income tax.
Sources (14)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Dividends and interest
- Not taxed: the state has no income tax.
Sources (21)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99 (Repeals; Interest and Dividends Taxation), opening words
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- NH Department of Revenue Administration, Overview of New Hampshire Taxes, House Ways & Means, Jan. 21, 2025, slide 34 'Interest and Dividends Tax (I&D) RSA 77', heading
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- Senate Ways & Means Revenue Estimates Worksheets, May 7, 2025 FINAL, FY2026-FY2027, cover page: the worksheets' coverage
- RSA 77-A:1, I (definition of "Business organization")
- RSA 77-A:1, VI (definition of "Gross business income"), opening words
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- RSA 77-A:1 I, entire definition
- RSA 77-A:1 III(d), entire paragraph
- RSA 77-A:1 VI, entire definition
- RSA 77-A:2, charging section
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Capital gains
- Not taxed: the state has no income tax.
Sources (21)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- RSA 77-A:1, I (definition of "Business organization")
- RSA 77-A:1, III(d) (gross business profits of a proprietorship), closing words
- RSA 77-A:1, XI (definition of "Business asset")
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- RSA 77-A:1 I, entire definition
- RSA 77-A:1 III(d), entire paragraph
- RSA 77-A:1 VI, entire definition
- RSA 77-A:2, charging section
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- A deduction for all income, by age or low income
- Does not apply: the state has no income tax.
Sources (14)
- RSA Title V (Taxation), table of contents; 58 chapter rows read (71 to 90); the chapter row for RSA 77
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- RSA Title V (Taxation), table of contents; the chapter row for RSA 77-B
- Laws 2017, ch. 54 (HB 104), § 54:1 (Repeal)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, table heading; 15 tax rows read (BET, BPT, communications services, interest and dividends, meals and rooms, Medicaid enhancement, NFQA, tobacco, e-cigarettes, railroads, utility property, excavation, real estate transfer, timber, property incl. SWEPT)
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 6, second table heading; 3 rows read (Insurance Premium Tax RSA 400-A, Beer Tax RSA 178, Road Toll (Gas Tax) RSA 260)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Other state taxes on this income
- None.
These answers cover personal investments; business profits, including a sole proprietor's gains on business assets, can be taxed under New Hampshire's 7.5% business profits tax.
Sources (78)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- Whole chapter list: 134 chapter headings; first 1, last 21-V. All headings read; see the ruling record's list audit.
- Whole chapter list: 14 chapter headings; first 22, last 30-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 51 chapter headings; first 31, last 53-G. All headings read; see the ruling record's list audit.
- Whole chapter list: 6 chapter headings; first 120, last 124-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 29 chapter headings; first 481, last 489-C. All headings read; see the ruling record's list audit.
- Whole chapter list: 36 chapter headings; first 490, last 505. All headings read; see the ruling record's list audit.
- Whole chapter list: 20 chapter headings; first 506, last 513. All headings read; see the ruling record's list audit.
- Whole chapter list: 20 chapter headings; first 514, last 526. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 527, last 533. All headings read; see the ruling record's list audit.
- Whole chapter list: 40 chapter headings; first 592, last 614. All headings read; see the ruling record's list audit.
- Whole chapter list: 29 chapter headings; first 534, last 546-C. All headings read; see the ruling record's list audit.
- Whole chapter list: 38 chapter headings; first 547, last 567-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 2 chapter headings; first 568, last 569. All headings read; see the ruling record's list audit.
- Whole chapter list: 32 chapter headings; first 570, last 591. All headings read; see the ruling record's list audit.
- Whole chapter list: 16 chapter headings; first 615, last 623-C. All headings read; see the ruling record's list audit.
- Whole chapter list: 42 chapter headings; first 625, last 651-F. All headings read; see the ruling record's list audit.
- Whole chapter list: 21 chapter headings; first 652, last 671. All headings read; see the ruling record's list audit.
- Whole chapter list: 8 chapter headings; first 672, last 679. All headings read; see the ruling record's list audit.
- Whole chapter list: 58 chapter headings; first 71, last 90. All headings read; see the ruling record's list audit.
- Whole chapter list: 36 chapter headings; first 91, last 103. All headings read; see the ruling record's list audit.
- Whole chapter list: 25 chapter headings; first 104, last 106-R. All headings read; see the ruling record's list audit.
- Whole chapter list: 28 chapter headings; first 107, last 119. All headings read; see the ruling record's list audit.
- Whole chapter list: 139 chapter headings; first 125, last 149-R. All headings read; see the ruling record's list audit.
- Whole chapter list: 13 chapter headings; first 150, last 152. All headings read; see the ruling record's list audit.
- Whole chapter list: 115 chapter headings; first 153, last 174. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 175, last 180. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 183, last 185. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 227-G, last 227-M. All headings read; see the ruling record's list audit.
- Whole chapter list: 34 chapter headings; first 216, last 227-F. All headings read; see the ruling record's list audit.
- Whole chapter list: 23 chapter headings; first 425, last 439-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 20 chapter headings; first 444, last 454-C. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 455, last 456-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 13 chapter headings; first 457, last 461-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 9 chapter headings; first 462, last 465. All headings read; see the ruling record's list audit.
- Whole chapter list: 6 chapter headings; first 466, last 470. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 471, last 471-D. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 472, last 476. All headings read; see the ruling record's list audit.
- Whole chapter list: 6 chapter headings; first 477, last 479-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 75 chapter headings; first 186, last 200-O. All headings read; see the ruling record's list audit.
- Whole chapter list: 9 chapter headings; first 201, last 202-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 11 chapter headings; first 203, last 205-D. All headings read; see the ruling record's list audit.
- Whole chapter list: 21 chapter headings; first 206, last 215-D. All headings read; see the ruling record's list audit.
- Whole chapter list: 31 chapter headings; first 228, last 250. All headings read; see the ruling record's list audit.
- Whole chapter list: 17 chapter headings; first 259, last 269. All headings read; see the ruling record's list audit.
- Whole chapter list: 10 chapter headings; first 270, last 272. All headings read; see the ruling record's list audit.
- Whole chapter list: 34 chapter headings; first 273, last 283-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 15 chapter headings; first 284, last 287-J. All headings read; see the ruling record's list audit.
- Whole chapter list: 3 chapter headings; first 306, last 308. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 289, last 291-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 25 chapter headings; first 292, last 303. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 304, last 305-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 98 chapter headings; first 309, last 332-N. All headings read; see the ruling record's list audit.
- Whole chapter list: 102 chapter headings; first 333, last 359-V. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 361-A, last 361-E. All headings read; see the ruling record's list audit.
- Whole chapter list: 48 chapter headings; first 362, last 382. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 422, last 424. All headings read; see the ruling record's list audit.
- Whole chapter list: 38 chapter headings; first 383, last 397-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 10 chapter headings; first 398, last 399-G. All headings read; see the ruling record's list audit.
- Whole chapter list: 116 chapter headings; first 400, last 420-Q. All headings read; see the ruling record's list audit.
- Whole chapter list: 3 chapter headings; first 421, last 421-B. All headings read; see the ruling record's list audit.
- RSA 77-A:1, I (definition of "Business organization")
- RSA 77-A:1, III(d) (gross business profits of a proprietorship), closing words
- RSA 77-A:1, VI (definition of "Gross business income"), opening words
- RSA 77-E:1, IX (definition of "Enterprise value tax base")
- RSA 400-A:32, I(a) (Premium Tax), opening words
- RSA 77-A:1 I, entire definition
- RSA 77-A:1 III(d), entire paragraph
- RSA 77-A:2, charging section
- RSA 77-A:1 VI, entire definition
- DRA 2025 Annual Report, Interest and Dividends Tax, repeal sentence
- Laws 2021, ch. 91 (HB 2), § 91:99, II
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101 (Application; Repeal of RSA 77), first line of the amended text
- Laws 2023, ch. 79, § 79:87, amending Laws 2021, 91:101, closing words (bracketed = deleted, then the inserted year)
- Laws 2023, ch. 79, § 79:88, section heading
- Laws 2023, ch. 79, § 79:88, amending Laws 2021, 91:102, II
- Laws 2023, ch. 79, § 79:86, amending Laws 2021, 91:100 (Returns for Interest and Dividends Taxes), the audit-and-collection sentence
- DRA, Overview of New Hampshire Taxes, Jan. 21, 2025, slide 34, first bullet under 'Overview of Tax'
- Local income taxes
- None.
This rests on a search, not on a ban. We found no New Hampshire local government levying an income, wage or payroll tax for tax year 2026 in the listed sources; the supplied FY2022 Census count shows none of 534 local governments reporting individual income tax. The constitution grants the General Court proportional and reasonable taxing power, and RSA 31:4 allows lawful municipal appropriations while RSA 76:5 directs assessment of state, county and lawfully voted local taxes; those provisions do not identify a local income tax. RSA 72:1 imposes a flat $10 resident tax on inhabitants from 18 to 65 years of age, with statutory exemptions; a town or city may vote not to assess, levy and collect it under RSA 72:1-c. It is measured by no income, wages or payroll.
Estate and inheritance taxes
- Estate tax
- Conditional: nothing is collected today. The law still imposes an estate tax on the transfer of a decedent's estate, measured by the federal credit for state death taxes; RSA 87:9 makes the chapter void and of no effect for estates of persons who die after repeal of the federal estate-tax provisions or the portion allowing that credit. The Department of Revenue Administration says the credit terminated for deaths after December 31, 2004 and the tax is currently void. Under the chapter's reference to the Internal Revenue Code of 1986, as amended, the tax would revive without a new state law if Congress restored the credit.
- Inheritance tax
- No.
Sources (67)
- Laws 2002, ch. 232 (HB 1270), § 232:14 (Repeals), opening words
- Laws 2002, ch. 232, § 232:14, II
- Laws 2002, ch. 232, § 232:14, III
- Laws 2002, ch. 232, § 232:19, II (Effective Date)
- Laws 2001, ch. 158 (HB 170), § 158:65 (Repeal)
- Laws 2001, ch. 158, § 158:66 (Applicability)
- All 67 RSA titles, 1,800 chapter headings, captured 2026-10-11. Composite chapter-index inventory under accepted SD-2; each title has its own index claim and source, named in the record. Every title and chapter heading read, including non-tax titles. Six genuine one-chapter title pages are shorter than the quote checker floor; their unquoted inventory entries and original source metadata are retained in index_audit.md and sources. No shell is used as operative tax law.
- Whole chapter list: 134 chapter headings; first 1, last 21-V. All headings read; see the ruling record's list audit.
- Whole chapter list: 14 chapter headings; first 22, last 30-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 51 chapter headings; first 31, last 53-G. All headings read; see the ruling record's list audit.
- Whole chapter list: 6 chapter headings; first 120, last 124-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 29 chapter headings; first 481, last 489-C. All headings read; see the ruling record's list audit.
- Whole chapter list: 36 chapter headings; first 490, last 505. All headings read; see the ruling record's list audit.
- Whole chapter list: 20 chapter headings; first 506, last 513. All headings read; see the ruling record's list audit.
- Whole chapter list: 20 chapter headings; first 514, last 526. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 527, last 533. All headings read; see the ruling record's list audit.
- Whole chapter list: 40 chapter headings; first 592, last 614. All headings read; see the ruling record's list audit.
- Whole chapter list: 29 chapter headings; first 534, last 546-C. All headings read; see the ruling record's list audit.
- Whole chapter list: 38 chapter headings; first 547, last 567-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 2 chapter headings; first 568, last 569. All headings read; see the ruling record's list audit.
- Whole chapter list: 32 chapter headings; first 570, last 591. All headings read; see the ruling record's list audit.
- Whole chapter list: 16 chapter headings; first 615, last 623-C. All headings read; see the ruling record's list audit.
- Whole chapter list: 42 chapter headings; first 625, last 651-F. All headings read; see the ruling record's list audit.
- Whole chapter list: 21 chapter headings; first 652, last 671. All headings read; see the ruling record's list audit.
- Whole chapter list: 8 chapter headings; first 672, last 679. All headings read; see the ruling record's list audit.
- Whole chapter list: 58 chapter headings; first 71, last 90. All headings read; see the ruling record's list audit.
- Whole chapter list: 36 chapter headings; first 91, last 103. All headings read; see the ruling record's list audit.
- Whole chapter list: 25 chapter headings; first 104, last 106-R. All headings read; see the ruling record's list audit.
- Whole chapter list: 28 chapter headings; first 107, last 119. All headings read; see the ruling record's list audit.
- Whole chapter list: 139 chapter headings; first 125, last 149-R. All headings read; see the ruling record's list audit.
- Whole chapter list: 13 chapter headings; first 150, last 152. All headings read; see the ruling record's list audit.
- Whole chapter list: 115 chapter headings; first 153, last 174. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 175, last 180. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 183, last 185. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 227-G, last 227-M. All headings read; see the ruling record's list audit.
- Whole chapter list: 34 chapter headings; first 216, last 227-F. All headings read; see the ruling record's list audit.
- Whole chapter list: 23 chapter headings; first 425, last 439-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 20 chapter headings; first 444, last 454-C. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 455, last 456-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 13 chapter headings; first 457, last 461-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 9 chapter headings; first 462, last 465. All headings read; see the ruling record's list audit.
- Whole chapter list: 6 chapter headings; first 466, last 470. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 471, last 471-D. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 472, last 476. All headings read; see the ruling record's list audit.
- Whole chapter list: 6 chapter headings; first 477, last 479-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 75 chapter headings; first 186, last 200-O. All headings read; see the ruling record's list audit.
- Whole chapter list: 9 chapter headings; first 201, last 202-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 11 chapter headings; first 203, last 205-D. All headings read; see the ruling record's list audit.
- Whole chapter list: 21 chapter headings; first 206, last 215-D. All headings read; see the ruling record's list audit.
- Whole chapter list: 31 chapter headings; first 228, last 250. All headings read; see the ruling record's list audit.
- Whole chapter list: 17 chapter headings; first 259, last 269. All headings read; see the ruling record's list audit.
- Whole chapter list: 10 chapter headings; first 270, last 272. All headings read; see the ruling record's list audit.
- Whole chapter list: 34 chapter headings; first 273, last 283-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 15 chapter headings; first 284, last 287-J. All headings read; see the ruling record's list audit.
- Whole chapter list: 3 chapter headings; first 306, last 308. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 289, last 291-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 25 chapter headings; first 292, last 303. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 304, last 305-A. All headings read; see the ruling record's list audit.
- Whole chapter list: 98 chapter headings; first 309, last 332-N. All headings read; see the ruling record's list audit.
- Whole chapter list: 102 chapter headings; first 333, last 359-V. All headings read; see the ruling record's list audit.
- Whole chapter list: 5 chapter headings; first 361-A, last 361-E. All headings read; see the ruling record's list audit.
- Whole chapter list: 48 chapter headings; first 362, last 382. All headings read; see the ruling record's list audit.
- Whole chapter list: 7 chapter headings; first 422, last 424. All headings read; see the ruling record's list audit.
- Whole chapter list: 38 chapter headings; first 383, last 397-B. All headings read; see the ruling record's list audit.
- Whole chapter list: 10 chapter headings; first 398, last 399-G. All headings read; see the ruling record's list audit.
- Whole chapter list: 116 chapter headings; first 400, last 420-Q. All headings read; see the ruling record's list audit.
- Whole chapter list: 3 chapter headings; first 421, last 421-B. All headings read; see the ruling record's list audit.
Demographics
Census Bureau ACS 5-year estimates (2023)