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New Hampshire Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 77:1-1, et seq. |
| Who is Required to File | Inhabitants and part-year residents, partnerships, associations and trusts, and fiduciaries with income of more than $2,400 per year |
| Rate | 5%, limited to interest and dividends |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | No |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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