New Hampshire Tax Guide for Employers (2026) 

New Hampshire is one of nine states that does not levy a state income tax on earned wages. New Hampshire does not levy a state income tax on earned wages. Historically, the state taxed interest and dividend income, but that tax was fully phased out as of January 1, 2025. Employers only need to manage federal withholdings and the state unemployment insurance contribution. 

New Hampshire does not impose a state income tax on individual wages. This means employers do not need to withhold any state income tax from employee paychecks. Employees get to keep more of their gross pay, and payroll administrators have one fewer withholding calculation to manage. 

Even without a state income tax, New Hampshire employers are still required to pay into the state’s unemployment insurance fund. 

Your specific SUTA rate will be assigned by the state based on your company’s history with unemployment claims. New employers typically start at the default rate until they build enough experience for an individualized rate. 

Follow these steps to begin withholding New Hampshire payroll taxes for your employees: 

1. Obtain your Federal EIN at irs.gov
2. Register for SUTA with New Hampshire Employment Security at nhes.nh.gov
3. No state income tax withholding registration required
4. Submit a Netchex tax team request to enable New Hampshire SUTA
5. Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
6. Configure any additional tax settings in the employee profile

Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all New Hampshire payroll taxes on your behalf. 

The following are general filing and deposit deadlines for New Hampshire payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at New Hampshire Employment Security. 

Note: Deadlines are subject to change. Always confirm current requirements directly with New Hampshire Employment Security at https://www.nhes.nh.gov/services/employers/index.htm. 

The following official resources will help you stay current on New Hampshire payroll tax requirements: 

• New Hampshire Employment Security
• NH Employment Security — Employer Resources

New Hampshire historically taxed interest and dividend income through the Interest and Dividends Tax. However, this tax was fully phased out as of January 1, 2025. There is now no state-level income tax of any kind on wages or investment income in New Hampshire. 

Does New Hampshire tax wages? 

No. New Hampshire does not impose a tax on earned wages or salaries. 

What is New Hampshire’s SUTA wage base? 

New Hampshire’s SUTA wage base is $14,000 per employee per year. Verify at nhes.nh.gov. 

Does New Hampshire have local payroll taxes? 

No. New Hampshire has no local income or payroll taxes. 

What payroll taxes are required for New Hampshire employers? 

New Hampshire employers owe FUTA and SUTA. No state income tax withholding is required. 

While New Hampshire keeps things simple at the state level, all standard federal payroll taxes still apply: 

Running payroll in New Hampshire is relatively straightforward. Without a state income tax, you’ll primarily focus on federal withholdings and the employer-paid SUTA contribution. The key things to stay on top of are making sure your SUTA rate is current each year and that federal withholdings are calculated correctly based on each employee’s W-4.