New Hampshire
Statutory Tax Provisions
Estate and inheritance tax
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NH legacy and succession tax chapter repealed effective Jan 1, 2003
“Entire Chapter was repealed [Repealed 2002, 232:14, II, eff. Jan. 1, 2003.]”
Note: revenue.nh.gov 403s to fetchers; the statute page on gc.nh.gov is the cleaner authority. Page header reads 'Chapter 86 Repealed' immediately before the quoted text.
Verify Official Document (gc.nh.gov)→Capital gains tax
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New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025
“Verbatim text not yet extracted; see note.”
Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2023 N.H. Laws, HB 2); the tax reached only interest and dividend income and never included capital gains, and NH levies no other income tax. Verbatim not extracted: revenue.nh.gov (the repeal notice, the TIR listing, and the DP-10 instructions) returns Cloudflare HTTP 403 to automated fetch, and gencourt.state.nh.gov (the RSA text) is unreachable from this environment; confidence stays low pending a fetchable primary quote. URL kept at the migration-1.28.0-pinned TIR listing (the 2026-07-03 sweep's alternate repeal-notice URL is equally WAF-blocked, so it is not an improvement worth breaking the migration invariant for).
Verify Official Document (www.revenue.nh.gov)→In-state muni bond interest
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New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025
“Verbatim text not yet extracted; see note.”
Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2023 N.H. Laws, HB 2); the tax reached only interest and dividend income and never included capital gains, and NH levies no other income tax. Verbatim not extracted: revenue.nh.gov (the repeal notice, the TIR listing, and the DP-10 instructions) returns Cloudflare HTTP 403 to automated fetch, and gencourt.state.nh.gov (the RSA text) is unreachable from this environment; confidence stays low pending a fetchable primary quote. URL kept at the migration-1.28.0-pinned TIR listing (the 2026-07-03 sweep's alternate repeal-notice URL is equally WAF-blocked, so it is not an improvement worth breaking the migration invariant for).
Verify Official Document (www.revenue.nh.gov)→Out-of-state muni bond interest
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New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025
“Verbatim text not yet extracted; see note.”
Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2023 N.H. Laws, HB 2); the tax reached only interest and dividend income and never included capital gains, and NH levies no other income tax. Verbatim not extracted: revenue.nh.gov (the repeal notice, the TIR listing, and the DP-10 instructions) returns Cloudflare HTTP 403 to automated fetch, and gencourt.state.nh.gov (the RSA text) is unreachable from this environment; confidence stays low pending a fetchable primary quote. URL kept at the migration-1.28.0-pinned TIR listing (the 2026-07-03 sweep's alternate repeal-notice URL is equally WAF-blocked, so it is not an improvement worth breaking the migration invariant for).
Verify Official Document (www.revenue.nh.gov)→GSE bond interest (FNMA/FHLMC)
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New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025
“Verbatim text not yet extracted; see note.”
Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2023 N.H. Laws, HB 2); the tax reached only interest and dividend income and never included capital gains, and NH levies no other income tax. Verbatim not extracted: revenue.nh.gov (the repeal notice, the TIR listing, and the DP-10 instructions) returns Cloudflare HTTP 403 to automated fetch, and gencourt.state.nh.gov (the RSA text) is unreachable from this environment; confidence stays low pending a fetchable primary quote. URL kept at the migration-1.28.0-pinned TIR listing (the 2026-07-03 sweep's alternate repeal-notice URL is equally WAF-blocked, so it is not an improvement worth breaking the migration invariant for).
Verify Official Document (www.revenue.nh.gov)→Qualified dividend income
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New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025
“Verbatim text not yet extracted; see note.”
Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2023 N.H. Laws, HB 2); the tax reached only interest and dividend income and never included capital gains, and NH levies no other income tax. Verbatim not extracted: revenue.nh.gov (the repeal notice, the TIR listing, and the DP-10 instructions) returns Cloudflare HTTP 403 to automated fetch, and gencourt.state.nh.gov (the RSA text) is unreachable from this environment; confidence stays low pending a fetchable primary quote. URL kept at the migration-1.28.0-pinned TIR listing (the 2026-07-03 sweep's alternate repeal-notice URL is equally WAF-blocked, so it is not an improvement worth breaking the migration invariant for).
Verify Official Document (www.revenue.nh.gov)→U.S. Treasury interest
Verify Source▼
New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025
“Verbatim text not yet extracted; see note.”
Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2023 N.H. Laws, HB 2); the tax reached only interest and dividend income and never included capital gains, and NH levies no other income tax. Verbatim not extracted: revenue.nh.gov (the repeal notice, the TIR listing, and the DP-10 instructions) returns Cloudflare HTTP 403 to automated fetch, and gencourt.state.nh.gov (the RSA text) is unreachable from this environment; confidence stays low pending a fetchable primary quote. URL kept at the migration-1.28.0-pinned TIR listing (the 2026-07-03 sweep's alternate repeal-notice URL is equally WAF-blocked, so it is not an improvement worth breaking the migration invariant for).
Verify Official Document (www.revenue.nh.gov)→FHLB and FFCB bond interest
Verify Source▼
New Hampshire never taxed capital gains; the Interest & Dividends tax was repealed 1/1/2025
“Verbatim text not yet extracted; see note.”
Note: The NH Interest & Dividends tax (RSA 77) was fully repealed effective 1/1/2025 (2023 N.H. Laws, HB 2); the tax reached only interest and dividend income and never included capital gains, and NH levies no other income tax. Verbatim not extracted: revenue.nh.gov (the repeal notice, the TIR listing, and the DP-10 instructions) returns Cloudflare HTTP 403 to automated fetch, and gencourt.state.nh.gov (the RSA text) is unreachable from this environment; confidence stays low pending a fetchable primary quote. URL kept at the migration-1.28.0-pinned TIR listing (the 2026-07-03 sweep's alternate repeal-notice URL is equally WAF-blocked, so it is not an improvement worth breaking the migration invariant for).
Verify Official Document (www.revenue.nh.gov)→