New Hampshire

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates N/A
Standard Deduction
  • N/A
  • Personal Exemption N/A
    Dependent Exemption N/A
    Earned Income Tax Credit (EITC) None
  • No broad based personal income tax
  • Corporate Income Tax Features (2015)
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 8.50%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 25%
    Sales Tax Features (2015)
    State Sales Tax Rate N/A
    Average Local Sales Tax Rate N/A
    Average Combined State & Local Sales Tax Rate N/A
    State Sales Tax Treatment of Groceries N/A
    Local Sales Tax Treatment of Groceries N/A
    Number of Services Taxed 18 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership No
  • Taxes consumption of telephone, hotel, and car rental services
  • Property Tax Features (2015)
  • Levies statewide uniform property tax.
  • Means-tested exemption from statewide portion of property tax.
  • Comparatively high property taxes.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.238
    Diesel Tax Rate (per gallon) $0.196
    Cigarette Tax Rate (per pack) $1.78
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita $168 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes, but excludes at least one major tax
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015