New Hampshire tax deductions and write-offs (2026)
Federal write-offs work the same in every state. These cards cover what changes when you live or work in New Hampshire: state taxes you can deduct on your federal return and the breaks New Hampshire gives on its own return.
Browse all write-offs with New Hampshire selectedRetirement & HSA
- Military retirement pay in New Hampshire
No. New Hampshire has no tax on wages or pensions (its interest and dividends tax was repealed starting in 2025), so military retired pay is not taxed. With no income tax, New Hampshire relies more on sales and property taxes; older homeowners get this break: Low and Moderate Income Homeowners Relief refunds part of the state education tax; income up to $37,000 single, $47,000 married.
- Retirement income in New Hampshire
No. New Hampshire has no tax on wages or retirement income, and its interest and dividends tax was repealed as of 2025, so pensions and 401(k)/IRA withdrawals are not taxed. With no income tax, New Hampshire relies more on sales and property taxes; older homeowners get this break: Low and Moderate Income Homeowners Relief refunds part of the state education tax; income up to $37,000 single, $47,000 married.
- Social Security benefits in New Hampshire
No. New Hampshire does not tax wages or Social Security, and its Interest and Dividends Tax was repealed for tax periods beginning on or after January 1, 2025. The former Interest and Dividends Tax never applied to Social Security benefits. With no income tax, New Hampshire relies more on sales and property taxes; older homeowners get this break: Low and Moderate Income Homeowners Relief refunds part of the state education tax; income up to $37,000 single, $47,000 married.
Filing, credits & withholding
- Earned income credit in New Hampshire
No: New Hampshire has no income tax, so there's no state EITC to claim. No tax on wage income (the interest and dividends tax was repealed starting 2025) and no state EITC. With no income tax, New Hampshire relies more on sales and property taxes; older homeowners get this break: Low and Moderate Income Homeowners Relief refunds part of the state education tax; income up to $37,000 single, $47,000 married.
- Sales tax deduction in New Hampshire
Yes, and it's usually your best option: New Hampshire has no income tax, so itemizers deduct sales tax instead (0% state rate, about 0% with local taxes). No general sales tax, but an 8.5% Meals and Rooms (Rentals) tax applies to restaurant meals, lodging, and motor vehicle rentals.
Home & mortgage
- New Hampshire property taxes
Yes on your federal return if you itemize, within the $40,400 SALT cap. New Hampshire adds its own break: Low and Moderate Income Homeowners Relief refunds part of the state education tax; income up to $37,000 single, $47,000 married.
- Renters credit in New Hampshire
No: New Hampshire doesn't offer a renter's credit or rent rebate. New Hampshire has no tax on wages and no state renter credit or rent rebate. The state's Low and Moderate Income Homeowners Property Tax Relief program is for homeowners only, and the interest and dividends tax was repealed beginning in 2025. New Hampshire has no statewide sales tax, which helps renters' budgets more than any credit would.
Taxes, fees & legal
- Car registration fees in New Hampshire
Partly: New Hampshire's municipal permit fee is based on your vehicle's value, so it's deductible as personal property tax if you itemize. Permit fee is 18 mills of original list price for the current model year, dropping 3 mills a year to 3 mills.
- New Hampshire state income tax
New Hampshire has no tax on wages, and its interest and dividends tax was repealed starting in 2025.
Education & student loans
- 529 contributions in New Hampshire
No: New Hampshire has no state income tax, so there's nothing to deduct 529 contributions from. No tax on wages; the Interest and Dividends Tax was repealed for tax periods beginning on or after January 1, 2025.
Kids & dependents
- Child tax credit in New Hampshire
No: New Hampshire has no income tax, so there's no state child tax credit. No tax on wages or salaries; the Interest and Dividends Tax was repealed starting 2025. No state child or dependent care credits. With no income tax, New Hampshire relies more on sales and property taxes; older homeowners get this break: Low and Moderate Income Homeowners Relief refunds part of the state education tax; income up to $37,000 single, $47,000 married.
Permits & licenses
- LLC fees in New Hampshire
Yes, as a business expense: New Hampshire charges $100 (+$2 online) to form an LLC; ongoing: $100 annual report. Business Profits Tax 7.5% if gross business income exceeds $109,000; Business Enterprise Tax 0.55% if gross receipts or enterprise value base exceeds $298,000. Annual report due April 1; $50 late fee.
Federal write-offs for New Hampshire residents
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.