New Hampshire tax residency rules
Threshold: No fixed day threshold · Facts & Circumstances · Calendar year (Jan 1 – Dec 31)
New Hampshire has 0% income tax on wages. Interest and dividends were taxed historically (the 'I&D Tax') but that tax was repealed effective 2025, making NH a true no-income-tax state going forward.
- 0% wage tax. As of 2025, 0% interest and dividends tax (I&D Tax repealed).
- Higher property taxes than other no-income-tax states. Run the math.
Rules tracked by Tax Days
No State Income TaxInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
New Hampshire has no tax on wages, and its former tax on interest and dividends was repealed effective 2025, so there is generally no residency day count to track.
New Hampshire tax residency, FAQ
How many days can I spend in New Hampshire before becoming a tax resident?
New Hampshire does not apply a single fixed day count. Residency is decided on the totality of your facts and circumstances, home, family, business, and time spent. New Hampshire has no tax on wages, and its former tax on interest and dividends was repealed effective 2025, so there is generally no residency day count to track.
How does New Hampshire count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does New Hampshire use?
New Hampshire measures residency over calendar year (jan 1 – dec 31).
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