State Residency Rules → New Hampshire

New Hampshire Residency Rules: No State Income Tax

State income tax
None
Day threshold
No statutory test
Audit climate
Low audit activity

The rule in one paragraph

No broad income tax on wages.

The details

New Hampshire's interest & dividends tax has been repealed; wages are untaxed.

What counts as a day in New Hampshire?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against New Hampshire’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

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Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home