New Hampshire State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 5.00%

Note: New Hampshire's income tax has a single flat tax rate for all income.

New Hampshire's individual tax rates apply to interest and dividend income only. Income tax is not levied on wages. You only have to file a New Hampshire Income Tax Return if you have earned over $2,400 annually ($4,800 for joint filers) in taxable dividend and interest income. Additional exemptions exist for seniors or disabled individuals:

  1. a $1,200 exemption is available for residents who are 65 years of age or older
  2. a $1,200 exemption is available for residents who are blind regardless of their age
  3. a $1,200 exemption is available to disabled individuals under age 65 who are unable to work

If you have any questions about what income is taxable, or need to ask questions about your tax account, you can call the New Hampshire Taxpayer Services department at (603) 230-5920.

Recent taxes on gambling income and inheritances were repealed in 2011 and 2003, respectively. Overall, New Hampshire has a relatively low tax burden compared to most other states.

New Hampshire State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

New Hampshire Standard Deduction

Unlike many other states, New Hampshire has no standard deduction. Certain itemized deductions (including property tax, qualified charitable contributions, etc) may be allowed depending on the income level and filing type of the taxpayer. Keep in mind that not all deductions allowed on your federal income tax return are necessarily going to be allowed on your New Hampshire income tax return.

New Hampshire Personal Exemptions

New Hampshire's personal income tax exemptions include a personal exemption of $2,400.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

New Hampshire Dependent Deduction

Unlike most states, New Hampshire does not have a dependent deduction. You can, however, claim dependent deductions on your Federal Tax Return.

New Hampshire Itemized Deductions

Not applicable.

New Hampshire State Income Tax Data Sheet


© 2019

Web Resources:

Department of Revenue Administration Website:

New Hampshire Tax Forms:

New Hampshire Income Tax Information:

Important Tax Addresses:

New Hampshire Department of Revenue
109 Pleasant Street
PO Box 457
Concord, NH 03302-0457
Phone: (603) 230-5005;