Income tax withholding
| Imposes wage income tax | No |
|---|---|
| Rate structure | n/a |
| Withholding certificate | none |
| Accepts federal Form W-4 | No |
| Convenience-of-the-employer rule | No |
| Nonresident withholding threshold | From the first dollar No personal income tax withholding on wages. Employers must register for New Hampshire unemployment insurance and, if they meet the thresholds, the Business Enterprise Tax and Business Profits Tax. |
| Local income taxes | No No tax on wages and no local income tax. New Hampshire's Interest & Dividends Tax was fully repealed effective for tax periods beginning after December 31, 2024, so there is no personal income tax of any kind for 2026. New Hampshire does impose the Business Enterprise Tax on employers (which uses a wage base) and offers a voluntary paid family leave program -- neither is employee wage withholding. |
Reciprocity
States that exempt New Hampshire residents
A New Hampshire resident working in these states files that state's certificate and is taxed only by New Hampshire.
Unemployment insurance and paid leave
| Taxable wage base 2026 | $14,000 2025 base was $14,000. |
|---|---|
| New employer rate | 2.7% New Hampshire's Granite State Paid Family Leave Plan is voluntary, not a mandatory payroll contribution. |
| Experience rate range | 0.1% – 7% |
| Experience-rating method | reserve ratio |
| Employee UI contribution | No |
| Paid family / medical leave | No New Hampshire's Granite State Paid Family Leave Plan is a voluntary, opt-in insurance program with a tax credit - not a mandatory payroll contribution. |
Employer registration
- Tax agency
- New Hampshire Department of Revenue Administration
- UI agency
- New Hampshire Employment Security
Sources
revenue.nh.gov · nhes.nh.gov · taxfoundation.org · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov