New Hampshire does not have a broad state income tax on wages. Regular wage and salary income is generally not taxed by New Hampshire at the state level, and the former interest and dividends tax has been repealed. Your paycheck can still be affected by federal income tax, Social Security, Medicare, benefit deductions, retirement contributions, and other payroll items.
This page brings the New Hampshire tax picture together in one place: the state income tax treatment, New Hampshire deduction or exemption tables available in our database, local income tax treatment, and the combined federal and FICA rate that still applies to your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
New Hampshire state income tax brackets
New Hampshire has no state income tax for 2026. Wages there are subject to federal income tax and FICA only.
New Hampshire does not levy a broad state income tax on individual wages, so there are no New Hampshire wage income tax brackets to apply to regular employment income. For paycheck purposes, that usually means the state income tax withholding line is zero, while federal tax and FICA still apply.
New Hampshire deductions and exemptions
New Hampshire has no state income tax for 2026, so no state deductions or exemptions apply.
Because New Hampshire does not have a broad wage income tax, state income tax deductions and exemptions are usually not the deciding factor for wage earners. The table above is included for consistency with the rest of the tax table library and to show the state-specific treatment stored in the PaycheckNet database.
New Hampshire local income taxes
New Hampshire does not have a broad local wage income tax system layered on top of state income tax. Local property taxes and other charges may still apply separately, but those are not local wage income taxes on your paycheck. If the database contains any New Hampshire locality-specific income tax entries, they will appear in the table above.
What you actually pay in New Hampshire
| Gross Income | Federal | New Hampshire | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | 0% | 7.65% | 0% |
| $16,100 – $28,500 | 10% | 0% | 7.65% | 17.65% |
| $28,500 – $66,500 | 12% | 0% | 7.65% | 19.65% |
| $66,500 – $121,800 | 22% | 0% | 7.65% | 29.65% |
| $121,800 – $184,500 | 24% | 0% | 7.65% | 31.65% |
| $184,500 – $200,000 | 24% | 0% | 1.45% | 25.45% |
| $200,000 – $217,875 | 24% | 0% | 2.35% | 26.35% |
| $217,875 – $272,325 | 32% | 0% | 2.35% | 34.35% |
| $272,325 – $656,700 | 35% | 0% | 2.35% | 37.35% |
| Over $656,700 | 37% | 0% | 2.35% | 39.35% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and New Hampshire each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | New Hampshire Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $0 | $2,295 | $3,715 | $26,285 | 12.4% |
| $50,000 | $3,820 | $0 | $3,825 | $7,645 | $42,355 | 15.3% |
| $75,000 | $7,670 | $0 | $5,738 | $13,408 | $61,593 | 17.9% |
| $100,000 | $13,170 | $0 | $7,650 | $20,820 | $79,180 | 20.8% |
| $150,000 | $24,734 | $0 | $11,475 | $36,209 | $113,791 | 24.1% |
| $200,000 | $36,734 | $0 | $14,339 | $51,073 | $148,927 | 25.5% |
| $300,000 | $68,134 | $0 | $16,689 | $84,823 | $215,177 | 28.3% |
| $500,000 | $138,134 | $0 | $21,389 | $159,523 | $340,477 | 31.9% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a New Hampshire resident really pays on their next dollar once federal tax and FICA are considered. Since New Hampshire has no broad state income tax on wages, the combined rate is mainly driven by federal income tax, Social Security, and Medicare.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in New Hampshire as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your New Hampshire take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select New Hampshire as your state. To compare New Hampshire against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Does New Hampshire have state income tax?
New Hampshire does not have a broad state income tax on individual wages. Regular wage and salary income is generally not taxed by New Hampshire at the state level.
Do New Hampshire workers still pay federal income tax?
Yes. New Hampshire residents still pay federal income tax when their income is high enough to owe it. New Hampshire’s lack of wage income tax does not remove federal tax, Social Security tax, or Medicare tax.
Does New Hampshire have local income tax?
New Hampshire does not have a broad local wage income tax system. Local property taxes and other charges may still apply separately.