New Hampshire Bonus Tax Calculator 2026
New Hampshire never taxed wages, and its interest and dividends tax ended after 2024 — so a bonus loses only federal tax and FICA.
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New Hampshire never taxed wages
New Hampshire's only broad personal income tax was the Interest & Dividends Tax, which applied to investment income, never to wages. The Department of Revenue Administration states that it "was repealed for taxable periods beginning after December 31, 2024." A bonus earned in New Hampshire is reduced by federal income tax, Social Security and Medicare only: $3,517.50 from $5,000, $7,035.00 from $10,000.
The Massachusetts commute
Many New Hampshire residents work in Massachusetts, and Massachusetts taxes wages earned there regardless of where the worker lives. A Massachusetts employer withholds 5% from a bonus under Circular M — $250.00 on $5,000 — and that tax is not recoverable through New Hampshire, which has no income tax to credit it against. Choose Massachusetts above if your work is done there.
Vermont and Maine jobs
The same applies to work performed in Vermont or Maine. Vermont's guide estimates nonperiodic payments at 30% of federal withholding ($330.00 on the standard bonus); Maine allows a flat 5% on separately paid bonuses.
| Rule | No state income tax withholding |
|---|---|
| Valid through | No end date (statute or constitution) |
| Documents | Interest & Dividends Tax (Internet Archive copy of 2026-09-20 (live site blocks automated clients)) |
| Agency | New Hampshire Department of Revenue Administration |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| New Hampshire income tax | −$0.00 |
| Net | $3,517.50 |