US-NH

New Hampshire tax residency rules

Threshold: 183 days · Day Count · 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 Interest and dividends were taxed historically (the 'I&D Tax') but that tax was repealed effective 2025 — making NH a true no-income-tax state going forward.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 As of 2025, 0% interest and dividends tax (I&D Tax repealed).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

  • NH 183-Day Rule

    Type
    Day Count
    Threshold
    183 days
    Period
    Calendar year (Jan 1 – Dec 31)

    Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.

    New Hampshire has no income tax on wages. Spending 183+ days helps establish NH domicile.

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