New Hampshire pay stubs: no state income tax on wages
New Hampshire does not tax wages and repealed its interest and dividends tax in 2025. Paychecks show federal income tax, Social Security and Medicare.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
New Hampshire does not tax wages or salaries. For years its only individual income tax applied to interest and dividends, and that tax was repealed for tax periods beginning January 1, 2025. For payroll, nothing changes: there has never been state income tax to withhold from a New Hampshire paycheck, and there still isn't.
Other state payroll deductions
There are no required state payroll deductions for New Hampshire employees:
- No state disability insurance program
- No mandatory paid family leave contribution
- No employee share of state unemployment tax. Employers pay it.
New Hampshire does offer the Granite State Paid Family Leave plan, which is voluntary. Employers can choose to offer it. If your business takes part and an employee contributes anything toward coverage, show it as its own deduction so it doesn't blend into other lines.
Local taxes
New Hampshire cities and towns do not charge income tax on wages.
Working in Massachusetts
Many New Hampshire residents commute into Massachusetts. Massachusetts can tax wages earned for work done there, so a New Hampshire resident working in Massachusetts may have Massachusetts tax withheld. The employee's home address alone doesn't decide it. If this applies to your business, check Massachusetts' rules before setting up the stub.
Federal withholding still applies
Federal taxes are the main deductions for New Hampshire workers. Withhold federal income tax based on the employee's Form W-4. Withhold Social Security at 6.2% of wages up to the annual Social Security wage base. Withhold Medicare at 1.45% of all wages, plus 0.9% additional Medicare on wages above $200,000 for the year.
Creating a New Hampshire pay stub with PayStubNest
In the stub generator, enter a salary or hourly pay and hours and select New Hampshire. PayStubNest calculates federal withholding, leaves state income tax at zero, and keeps year-to-date totals current across every stub. The exact figures on each stub depend on the pay amount, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically. You can preview for free and pay only for the stubs you download.
Record-keeping tip
For self-employed people and contractors, a stub is also a simple way to track what you've paid yourself each period. Keep them with your estimated tax records. Our guides cover pay stubs for the self-employed.