New Hampshire Payroll · No State Income Tax · IRS Publication 15-T
New Hampshire Paycheck Calculator 2025-2026
Estimate your New Hampshire take-home pay for hourly or salaried work in a single form. Because New Hampshire has no state income tax on wages, your paycheck is reduced only by federal income tax withholding, Social Security, and Medicare. Uses 2025 IRS Publication 15-T rates.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
State Income Tax
New Hampshire has no state income tax on wages. No state tax is withheld from a New Hampshire paycheck, so $0 is deducted for state income tax. New Hampshire repealed its Interest and Dividends Tax effective January 1, 2025, leaving no personal income tax of any kind. Only federal income tax, Social Security, and Medicare apply.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full New Hampshire payroll picture, including the employer Business Enterprise Tax and Business Profits Tax, unemployment insurance, and why nothing is withheld for state income tax? Read the New Hampshire Payroll Taxes guide.
New Hampshire Payroll Taxes Guide →Short Answer
This New Hampshire paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), and Medicare (1.45%). New Hampshire has no state income tax on wages and no local wage tax, so nothing is withheld for state tax. For a single filer earning $20/hr working 40 hours per week paid biweekly, gross pay is $1,600 per period, federal withholding is approximately $114 under the 2025 Publication 15-T percentage method, and New Hampshire net take-home is approximately $1,364. For a salaried worker earning $75,000 per year paid biweekly, gross is $2,884.62 and New Hampshire net take-home is approximately $2,352 for a single filer.
Key Takeaways
- New Hampshire has no state income tax on wages and no local or city wage tax anywhere in the state, so a New Hampshire paycheck never carries a state or municipal income tax line. The state repealed its Interest and Dividends Tax effective January 1, 2025, leaving no personal income tax of any kind.
- Unlike Nevada or Texas, New Hampshire has no constitutional ban on an income tax; it has simply never enacted a broad-based tax on wages. If you live in New Hampshire but work in Massachusetts or Maine, that state taxes the wages you earn there.
- Federal income tax is calculated using the IRS Publication 15-T percentage method applied to your annualized gross wages. It is not a flat percentage of each paycheck.
- Social Security is 6.2% of wages up to the 2025 wage base of $176,100. Withholding stops once cumulative wages hit this limit for the calendar year.
- Medicare is 1.45% with no wage base cap. Employers withhold an additional 0.9% surtax on wages above $200,000 regardless of filing status. Final liability thresholds on your return are $200,000 single/HOH, $250,000 MFJ, and $125,000 MFS.
- Reported tips are wages: a New Hampshire restaurant, bar, or ski-resort tipped worker owes federal income tax and FICA on reported tips, but no New Hampshire state tax because there is none. This calculator models regular wages; for the OBBBA tip deduction estimate use the No Tax on Tips Calculator.
- Pre-tax deductions (401k, health insurance, FSA) reduce taxable wages and lower actual federal withholding. This calculator does not include them. Actual net pay will be higher if you have pre-tax benefits. Under OBBBA, the Dependent Care FSA limit rose from $5,000 to $7,500 for 2026; see the Child Care Tax Benefit Calculator and Dependent Care FSA vs Credit Guide for the effect on net pay plus the CDCTC and CTC stacking.
- Bonuses and other supplemental wages follow separate withholding rules under IRS Publication 15 section 7 (flat 22 percent or aggregate method). This calculator models regular wages only. For supplemental pay, use the Bonus Tax Calculator and see the Bonus Tax Withholding Guide for the full framework. RSU vest events use the same 22 percent supplemental rule under IRC §83(a) but with sell-to-cover share-count mechanics; see the RSU Tax Calculator and RSU Tax Guide for the equity-side math.
2025 Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| New Hampshire State Income Tax | 0% | None | No state income tax on wages. The Interest and Dividends Tax was repealed effective January 1, 2025. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages. For workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
No State Income Tax in New Hampshire
New Hampshire is one of nine states with no state income tax on wages (along with Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming). No state income tax is withheld from a New Hampshire paycheck, so this calculator deducts $0 for state tax. New Hampshire also has no county or municipal wage income tax, so a worker in Manchester, Nashua, Concord, Dover, or Portsmouth sees the same short deduction list: federal income tax, Social Security, and Medicare.
New Hampshire reached full no-income-tax status only recently. The state never taxed wages, but it did tax interest and dividends until that Interest and Dividends Tax was repealed effective January 1, 2025 (the repeal was enacted in 2023 and accelerated from its original 2027 date). Unlike Nevada or Texas, New Hampshire has no constitutional prohibition on an income tax; it has simply chosen, through longstanding political practice, never to adopt a broad-based tax on wages. The state funds its government through business taxes, property taxes, and selective excise taxes rather than a tax on earnings, so the "state tax" line on a New Hampshire pay stub is simply absent.
Real-World Paycheck Scenarios
Scenario 1: Hourly Worker, Single Filer, New Hampshire (No State Tax)
Maria earns $22 per hour working 40 hours per week at a warehouse in Manchester, New Hampshire. She is paid biweekly and files as single with a standard W-4. Her biweekly gross is $22 × 40 × 2 = $1,760.
Annualized gross is $45,760. Worksheet 1A subtracts the $8,600 line 1g allowance (W-4 Step 2 box not checked), giving an Adjusted Annual Wage Amount of $37,160. The STANDARD single schedule applies $1,192.50 plus 12% of the amount over $18,325 ($18,835 × 12% = $2,260.20), for a tentative annual withholding of $3,452.70, divided by 26 periods = $132.80. Effective federal withholding rate on gross: approximately 7.5%.
Scenario 2: Why a New Hampshire Paycheck Beats Massachusetts at the Same Salary
To show the New Hampshire advantage, take David, a software engineer earning $90,000 per year, paid biweekly, married filing jointly. Working for a New Hampshire employer his paycheck has no state income tax line at all. The same job across the border in Massachusetts adds a state income tax deduction, because Massachusetts taxes wages earned in-state at a flat 5.0% regardless of where the worker lives. Because New Hampshire keeps the $173.08 state line in his pocket, David's New Hampshire take-home would be about $2,938 biweekly versus roughly $2,765 in Massachusetts, on the same gross of $90,000 ÷ 26 = $3,461.54.
Federal withholding detail (MFJ): Annualized gross $90,000 minus the $12,900 line 1g allowance (W-4 Step 2 box not checked) = $77,100 Adjusted Annual Wage Amount. The STANDARD MFJ schedule applies $2,385.00 plus 12% of the amount over $40,950 ($36,150 × 12% = $4,338.00), for a tentative annual withholding of $6,723.00 ÷ 26 = $258.58. In New Hampshire, with no state income tax, David keeps the full $2,938.15 biweekly. The Massachusetts figure applies MA's flat 5.0% rate to gross for illustration only; actual Massachusetts withholding is slightly lower because the Circular M method subtracts a FICA deduction and the Form M-4 exemption before the 5.0% rate. For the precise Massachusetts withholding plus the Paid Family and Medical Leave premium, use the Massachusetts Paycheck Calculator.
Practitioner Insight
The most common New Hampshire-specific issue we see is cross-border work. New Hampshire's southern tier sends tens of thousands of commuters into Massachusetts every day, and Massachusetts taxes the wages earned inside its borders at a flat 5.0% regardless of where the worker lives. New residents who move to New Hampshire expecting a tax-free paycheck are often surprised that their Massachusetts employer still withholds Massachusetts income tax. New Hampshire residency removes the state tax only on income earned in New Hampshire; income earned physically in Massachusetts, Maine, or Vermont is taxed by that state. We walk clients through where the work is performed before they assume the whole paycheck is state-tax-free.
The second recurring issue is dual-income households. Each spouse earns a salary, each W-4 is filed independently, and neither employer knows about the other income. The result: each employer withholds at the married rate assuming that salary is the only income, and the combined household ends up in a higher bracket than either employer anticipated. Because New Hampshire has no state income tax to soften the surprise, the entire adjustment lands on the federal return. The solution is to complete the Multiple Jobs Worksheet on Form W-4 and resubmit. It takes 15 minutes and prevents a February tax bill.
A third situation worth flagging: employees who claim exempt on their W-4 because they owed no tax last year. If income increases mid-year through a promotion or a second job, the exempt election stops all federal withholding, and in New Hampshire there is no state withholding to cushion it. They can owe a substantial amount at filing and may face the underpayment penalty. Claiming exempt requires meeting both the prior-year no-tax-owed and current-year same-expectation tests. We flag this during any W-4 review with a new client.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) contribution of $300 per biweekly period reduces taxable wages by $300. Federal withholding is calculated on the lower amount. This calculator does not include pre-tax deductions; actual net pay is typically higher than the estimate.
- Reported tips: For New Hampshire restaurant, bar, and ski-resort workers, reported tips are added to wages for federal income tax and FICA. This calculator models base wages only; enter tips as part of gross, or model the OBBBA tip deduction with the No Tax on Tips Calculator.
- Dual-income households: Each employer withholds independently based only on wages it pays. If both spouses earn income and each W-4 uses independent single-job elections, combined federal withholding is often insufficient. Complete the Multiple Jobs Worksheet on Form W-4 or use the IRS withholding estimator at irs.gov.
- Hourly workers with variable hours: This calculator uses consistent weekly hours across all periods. Workers with overtime, irregular hours, or seasonal variation will see different actual paychecks. Overtime premium pay may also be treated as supplemental wages by some payroll systems.
- Working across state lines: This calculator assumes New Hampshire-based employment with no state income tax. If you live in New Hampshire but physically work for an employer in Massachusetts, Maine, or Vermont, that state taxes the wages earned there and the employer will withhold its state income tax. New Hampshire itself withholds no state income tax from any paycheck.
- Bonuses and supplemental wages: Bonuses are typically withheld at the 22% supplemental rate (below $1 million) or at the aggregate method rate. This calculator covers regular wages only.
Frequently Asked Questions
Does New Hampshire have a state income tax?
No. New Hampshire has no state income tax on wages and never has. Its last income-type tax, the Interest and Dividends Tax, was repealed effective January 1, 2025, so for 2025 and later there is no New Hampshire personal income tax of any kind. A New Hampshire paycheck has federal income tax withholding, Social Security (6.2%), and Medicare (1.45%) deducted, but no state income tax. Unlike Nevada or Texas, New Hampshire has no constitutional ban on an income tax; it has simply never enacted one. Take-home pay in New Hampshire is higher than in neighboring Massachusetts or Maine at the same gross salary.
How is take-home pay calculated in New Hampshire?
In New Hampshire, take-home pay equals gross pay minus federal income tax withholding, Social Security tax (6.2%), and Medicare tax (1.45%). There is no state income tax to subtract and no local wage tax. Federal withholding is calculated using IRS Publication 15-T based on your W-4 filing status and annualized wages. Social Security stops once cumulative wages reach $176,100 for 2025. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status. Pre-tax benefit deductions such as 401(k) contributions and health insurance reduce taxable gross wages and are not included in this calculator.
What is the difference between hourly and salary paycheck calculations?
For hourly employees, gross pay per period equals the hourly rate multiplied by hours worked in that period. For salaried employees, gross pay per period equals annual salary divided by pay periods per year. The federal withholding method is the same for both: IRS Publication 15-T annualizes the per-period gross, applies the graduated tables for the W-4 filing status, then divides back by pay periods. FICA taxes apply at the same rates regardless of whether the worker is hourly or salaried. To convert between the two formats, use the Salary to Hourly Calculator.
Are restaurant and hospitality tips taxed on a New Hampshire paycheck?
Yes. Reported tips are wages for federal payroll purposes, so a tipped worker at a Manchester restaurant, a Portsmouth seacoast bar, or a North Country ski resort owes federal income tax withholding, Social Security (6.2%), and Medicare (1.45%) on reported tips, exactly as on regular wages. New Hampshire has no state income tax, so no state tax applies to tips either. The One Big Beautiful Bill Act created a federal deduction for a portion of qualified tips for tax years 2025 through 2028, but it is a below-the-line deduction claimed on your federal return, not reflected in paycheck withholding, and it does not reduce Social Security or Medicare tax. This calculator models regular wages; use the No Tax on Tips Calculator for the tip deduction estimate.
Does pay frequency affect my annual take-home pay?
For a fixed annual salary, pay frequency does not change total annual net pay. A $60,000 salary paid biweekly produces the same annual withholding as the same salary paid semi-monthly or monthly. Individual paychecks are smaller or larger based on frequency, but annual totals are consistent. For hourly workers, total annual pay depends on actual hours worked each period, not just the frequency.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount. Withholding stops once cumulative wages for the year exceed $176,100. Medicare has no wage base limit. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What New Hampshire employer payroll taxes are not deducted from my paycheck?
New Hampshire employers pay state unemployment insurance to New Hampshire Employment Security on the first $14,000 of each employee's wages, plus the Business Enterprise Tax (0.55% on the compensation, interest, and dividends the business pays) and the Business Profits Tax (7.5% on taxable business profits), and federal unemployment tax (FUTA). These are all employer or business-level taxes and are not withheld from employee paychecks. New Hampshire has no mandatory state disability or paid-leave payroll deduction (its Paid Family and Medical Leave program is voluntary) and no local wage tax. The only payroll taxes withheld from a New Hampshire employee paycheck are federal income tax, Social Security, and Medicare.
How does my W-4 affect my paycheck withholding?
Your W-4 filing status determines which Publication 15-T withholding table applies. Checking the Step 2 box (multiple jobs or a working spouse) switches to the higher Step 2 Checkbox schedule and removes the $8,600 or $12,900 line 1g allowance. Step 3 dependent credits reduce annual tentative withholding before it is divided by pay periods. Step 4a additional income increases the annualized base. Step 4b deductions reduce it. Step 4c requests extra withholding per period. FICA taxes are not affected by W-4 elections. A new W-4 takes effect on the first payroll period processed after you submit it to your employer.
Why does my actual paycheck differ from this estimate?
This calculator estimates standard federal withholding plus FICA for a New Hampshire employee, with no state income tax. Actual paychecks also reflect pre-tax deductions (health insurance, 401k, FSA), post-tax deductions (Roth 401k, garnishments), reported tips, year-to-date cumulative Social Security tracking, and employer-specific payroll adjustments. If you live in New Hampshire but physically work in Massachusetts or another income-tax state, that state taxes the wages earned there, which this calculator does not model. The calculator assumes consistent pay each period. Results will differ if your employer uses the aggregate method for supplemental wages or if W-4 changes were applied mid-year.
Do overtime wages affect my tax rate?
Overtime wages increase your annualized gross, which may push a portion of income into a higher federal bracket. Per-period federal withholding is recalculated using the higher annualized wages when overtime is paid. Social Security and Medicare apply at flat rates on all wages. Under the One Big Beautiful Bill Act, qualifying overtime premium pay may be deductible for federal income tax purposes for TY 2025 through TY 2028. This deduction is claimed on your federal return, not reflected in paycheck withholding.
What pre-tax deductions reduce paycheck withholding?
Traditional 401(k) and 403(b) contributions, employer-sponsored health insurance premiums under a Section 125 plan, FSA contributions, and HSA payroll deductions reduce gross wages subject to federal income tax withholding. They do not generally reduce Social Security or Medicare taxes. A worker contributing $500 per biweekly period to a 401(k) reduces per-period taxable wages by $500, lowering federal withholding on that amount. This calculator does not include pre-tax deductions; actual net pay will be higher if they apply.
What To Do Next
If your paycheck estimate looks lower than expected, check whether pre-tax benefit deductions (401k, health insurance) are reducing your taxable wages. Actual net pay including pre-tax deductions will be higher than this estimate. To understand how your federal withholding connects to year-end tax liability, see our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For salaried employees who want to see detailed annual projections, use the Paycheck Calculator. To understand all the line items on your pay stub, see our How to Read a Pay Stub guide. For the full state picture, including the employer Business Enterprise Tax, Business Profits Tax, and unemployment insurance, read the New Hampshire Payroll Taxes guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator.
Sources & Editorial Disclosure
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Topic 560, Additional Medicare Tax
- Social Security Administration, 2025 Wage Base ($176,100)
- New Hampshire Department of Revenue Administration, Repeal of the Interest & Dividends Tax now in effect (effective January 1, 2025; no personal income tax on wages)
- New Hampshire Employment Security, Employer Claims & Taxes (employer-funded unemployment, $14,000 taxable wage base)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS. For informational purposes only.