New Hampshire
NH · state · 8 cited facts
| Category | Provision | Value | Source |
|---|---|---|---|
| estate-none | Estate and inheritance tax | None | sources (1)N.H. RSA Chapter 86 (repealed) · high confidence · as of 2026-07-02 · TY 2025 NH legacy and succession tax chapter repealed effective Jan 1, 2003 Entire Chapter was repealed [Repealed 2002, 232:14, II, eff. Jan. 1, 2003.] Note: revenue.nh.gov 403s to fetchers; the statute page on gc.nh.gov is the cleaner authority. Page header reads 'Chapter 86 Repealed' immediately before the quoted text. https://gc.nh.gov/rsa/html/V/86/86-mrg.htm |
| no-tax | Capital gains tax | None New Hampshire imposes no income tax; capital gains were never taxed | sources (2)New Hampshire Department of Revenue Administration, Interest and Dividends Tax guidance · low confidence · as of 2026-07-03 · TY 2025 New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025 Verbatim text not yet extracted; see note. Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2021 N.H. Laws ch. 91, sec. 189); the tax reached only interest and dividend income and never included capital gains, and NH levies no other personal income tax. revenue.nh.gov 403s to automated fetch, so this DOR-guidance cite stays low and the URL stays at the migration-1.28.0-pinned TIR listing; the companion NH_RSA77_REPEALED statute cite (gc.nh.gov) carries the verbatim repeal text. https://www.revenue.nh.gov/resource-center/technical-information-releases-declaratory-rulings/technical-information-releasesN.H. RSA Chapter 77 (repealed) · high confidence · as of 2026-07-12 · TY 2025 NH RSA Chapter 77 (Taxation of Incomes, the Interest & Dividends tax) repealed effective January 1, 2025 Entire Chapter was repealed [Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.] Note: Same gc.nh.gov pattern as the Chapter 86 estate repeal cite: the statute page header reads 'Chapter 77 Repealed' immediately before the quoted annotation. RSA 77 reached only interest and dividends (never capital gains), so post-repeal NH taxes no personal investment income. https://gc.nh.gov/rsa/html/V/77/77-mrg.htm |
| muni-instate | In-state muni bond interest | Exempt: no New Hampshire state income tax | sources (2)New Hampshire Department of Revenue Administration, Interest and Dividends Tax guidance · low confidence · as of 2026-07-03 · TY 2025 New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025 Verbatim text not yet extracted; see note. Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2021 N.H. Laws ch. 91, sec. 189); the tax reached only interest and dividend income and never included capital gains, and NH levies no other personal income tax. revenue.nh.gov 403s to automated fetch, so this DOR-guidance cite stays low and the URL stays at the migration-1.28.0-pinned TIR listing; the companion NH_RSA77_REPEALED statute cite (gc.nh.gov) carries the verbatim repeal text. https://www.revenue.nh.gov/resource-center/technical-information-releases-declaratory-rulings/technical-information-releasesN.H. RSA Chapter 77 (repealed) · high confidence · as of 2026-07-12 · TY 2025 NH RSA Chapter 77 (Taxation of Incomes, the Interest & Dividends tax) repealed effective January 1, 2025 Entire Chapter was repealed [Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.] Note: Same gc.nh.gov pattern as the Chapter 86 estate repeal cite: the statute page header reads 'Chapter 77 Repealed' immediately before the quoted annotation. RSA 77 reached only interest and dividends (never capital gains), so post-repeal NH taxes no personal investment income. https://gc.nh.gov/rsa/html/V/77/77-mrg.htm |
| muni-outstate | Out-of-state muni bond interest | Exempt: no New Hampshire state income tax | sources (2)New Hampshire Department of Revenue Administration, Interest and Dividends Tax guidance · low confidence · as of 2026-07-03 · TY 2025 New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025 Verbatim text not yet extracted; see note. Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2021 N.H. Laws ch. 91, sec. 189); the tax reached only interest and dividend income and never included capital gains, and NH levies no other personal income tax. revenue.nh.gov 403s to automated fetch, so this DOR-guidance cite stays low and the URL stays at the migration-1.28.0-pinned TIR listing; the companion NH_RSA77_REPEALED statute cite (gc.nh.gov) carries the verbatim repeal text. https://www.revenue.nh.gov/resource-center/technical-information-releases-declaratory-rulings/technical-information-releasesN.H. RSA Chapter 77 (repealed) · high confidence · as of 2026-07-12 · TY 2025 NH RSA Chapter 77 (Taxation of Incomes, the Interest & Dividends tax) repealed effective January 1, 2025 Entire Chapter was repealed [Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.] Note: Same gc.nh.gov pattern as the Chapter 86 estate repeal cite: the statute page header reads 'Chapter 77 Repealed' immediately before the quoted annotation. RSA 77 reached only interest and dividends (never capital gains), so post-repeal NH taxes no personal investment income. https://gc.nh.gov/rsa/html/V/77/77-mrg.htm |
| agency-obligations | GSE bond interest (FNMA/FHLMC) | Exempt: no New Hampshire state income tax (I&D Tax repealed 1/1/2025) | sources (2)New Hampshire Department of Revenue Administration, Interest and Dividends Tax guidance · low confidence · as of 2026-07-03 · TY 2025 New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025 Verbatim text not yet extracted; see note. Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2021 N.H. Laws ch. 91, sec. 189); the tax reached only interest and dividend income and never included capital gains, and NH levies no other personal income tax. revenue.nh.gov 403s to automated fetch, so this DOR-guidance cite stays low and the URL stays at the migration-1.28.0-pinned TIR listing; the companion NH_RSA77_REPEALED statute cite (gc.nh.gov) carries the verbatim repeal text. https://www.revenue.nh.gov/resource-center/technical-information-releases-declaratory-rulings/technical-information-releasesN.H. RSA Chapter 77 (repealed) · high confidence · as of 2026-07-12 · TY 2025 NH RSA Chapter 77 (Taxation of Incomes, the Interest & Dividends tax) repealed effective January 1, 2025 Entire Chapter was repealed [Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.] Note: Same gc.nh.gov pattern as the Chapter 86 estate repeal cite: the statute page header reads 'Chapter 77 Repealed' immediately before the quoted annotation. RSA 77 reached only interest and dividends (never capital gains), so post-repeal NH taxes no personal investment income. https://gc.nh.gov/rsa/html/V/77/77-mrg.htm |
| dividend-qualified | Qualified dividend income | Moot: no New Hampshire state income tax (I&D Tax repealed 1/1/2025) | sources (2)New Hampshire Department of Revenue Administration, Interest and Dividends Tax guidance · low confidence · as of 2026-07-03 · TY 2025 New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025 Verbatim text not yet extracted; see note. Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2021 N.H. Laws ch. 91, sec. 189); the tax reached only interest and dividend income and never included capital gains, and NH levies no other personal income tax. revenue.nh.gov 403s to automated fetch, so this DOR-guidance cite stays low and the URL stays at the migration-1.28.0-pinned TIR listing; the companion NH_RSA77_REPEALED statute cite (gc.nh.gov) carries the verbatim repeal text. https://www.revenue.nh.gov/resource-center/technical-information-releases-declaratory-rulings/technical-information-releasesN.H. RSA Chapter 77 (repealed) · high confidence · as of 2026-07-12 · TY 2025 NH RSA Chapter 77 (Taxation of Incomes, the Interest & Dividends tax) repealed effective January 1, 2025 Entire Chapter was repealed [Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.] Note: Same gc.nh.gov pattern as the Chapter 86 estate repeal cite: the statute page header reads 'Chapter 77 Repealed' immediately before the quoted annotation. RSA 77 reached only interest and dividends (never capital gains), so post-repeal NH taxes no personal investment income. https://gc.nh.gov/rsa/html/V/77/77-mrg.htm |
| treasury | U.S. Treasury interest | Exempt: no New Hampshire state income tax (I&D Tax repealed 1/1/2025) | sources (2)New Hampshire Department of Revenue Administration, Interest and Dividends Tax guidance · low confidence · as of 2026-07-03 · TY 2025 New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025 Verbatim text not yet extracted; see note. Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2021 N.H. Laws ch. 91, sec. 189); the tax reached only interest and dividend income and never included capital gains, and NH levies no other personal income tax. revenue.nh.gov 403s to automated fetch, so this DOR-guidance cite stays low and the URL stays at the migration-1.28.0-pinned TIR listing; the companion NH_RSA77_REPEALED statute cite (gc.nh.gov) carries the verbatim repeal text. https://www.revenue.nh.gov/resource-center/technical-information-releases-declaratory-rulings/technical-information-releasesN.H. RSA Chapter 77 (repealed) · high confidence · as of 2026-07-12 · TY 2025 NH RSA Chapter 77 (Taxation of Incomes, the Interest & Dividends tax) repealed effective January 1, 2025 Entire Chapter was repealed [Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.] Note: Same gc.nh.gov pattern as the Chapter 86 estate repeal cite: the statute page header reads 'Chapter 77 Repealed' immediately before the quoted annotation. RSA 77 reached only interest and dividends (never capital gains), so post-repeal NH taxes no personal investment income. https://gc.nh.gov/rsa/html/V/77/77-mrg.htm |
| fhlb-ffcb | FHLB and FFCB bond interest | Exempt: no New Hampshire state income tax (I&D Tax repealed 1/1/2025) | sources (2)New Hampshire Department of Revenue Administration, Interest and Dividends Tax guidance · low confidence · as of 2026-07-03 · TY 2025 New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025 Verbatim text not yet extracted; see note. Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2021 N.H. Laws ch. 91, sec. 189); the tax reached only interest and dividend income and never included capital gains, and NH levies no other personal income tax. revenue.nh.gov 403s to automated fetch, so this DOR-guidance cite stays low and the URL stays at the migration-1.28.0-pinned TIR listing; the companion NH_RSA77_REPEALED statute cite (gc.nh.gov) carries the verbatim repeal text. https://www.revenue.nh.gov/resource-center/technical-information-releases-declaratory-rulings/technical-information-releasesN.H. RSA Chapter 77 (repealed) · high confidence · as of 2026-07-12 · TY 2025 NH RSA Chapter 77 (Taxation of Incomes, the Interest & Dividends tax) repealed effective January 1, 2025 Entire Chapter was repealed [Repealed by 2021, 91:189, II, eff. Jan. 1, 2025.] Note: Same gc.nh.gov pattern as the Chapter 86 estate repeal cite: the statute page header reads 'Chapter 77 Repealed' immediately before the quoted annotation. RSA 77 reached only interest and dividends (never capital gains), so post-repeal NH taxes no personal investment income. https://gc.nh.gov/rsa/html/V/77/77-mrg.htm |