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 Interest and dividends were taxed historically (the 'I&D Tax') but that tax was repealed effective 2025 — making NH a true no-income-tax state going forward.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 As of 2025, 0% interest and dividends tax (I&D Tax repealed).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