New Hampshire Capital Gains Tax (2026)
New Hampshire capital gains tax rate: No capital gains tax (gains are not interest or dividends)
New Hampshire does not tax capital gains — they are neither wages nor interest/dividends. NH residents pay only federal capital gains tax, making it favorable for investors realizing significant gains.
Federal Capital Gains Rates Still Apply to New Hampshire Residents
All New Hampshire residents also owe federal capital gains tax. Federal long-term capital gains rates are 0% (income up to ~$47,025 single), 15% (income up to ~$518,900 single), or 20% (above). High earners may also owe the 3.8% Net Investment Income Tax (NIIT).
Short-Term vs. Long-Term Capital Gains in New Hampshire
Assets held less than one year are taxed as ordinary income at federal rates (10%–37%). Assets held over one year qualify for the preferential 0%/15%/20% federal rates. New Hampshire does not tax capital gains — they are neither wages nor interest/dividends. NH residents pay only federal capital gains tax, making it favorable for investors realizing significant gains.
Planning Considerations for New Hampshire Investors
- Tax-loss harvesting can offset gains at both state and federal levels
- Timing asset sales to control income year and bracket placement
- New Hampshire has no capital gains tax — only federal rates apply, simplifying planning
- Qualified Opportunity Zone investments can defer federal and potentially state gains
Frequently Asked Questions
What is the capital gains tax rate in New Hampshire?
New Hampshire does not tax capital gains — they are neither wages nor interest/dividends. NH residents pay only federal capital gains tax, making it favorable for investors realizing significant gains. Federal rates (0%, 15%, 20% for long-term gains) also apply regardless of state.
Does New Hampshire have a different rate for long-term vs. short-term capital gains?
New Hampshire has no capital gains tax. The distinction between short- and long-term gains only matters for federal tax purposes, where short-term gains are taxed as ordinary income and long-term gains at 0%/15%/20%.
How do I reduce capital gains tax in New Hampshire?
Strategies include: holding assets over one year for federal long-term rates, tax-loss harvesting to offset gains, contributing to retirement accounts (401k, IRA), investing in Qualified Opportunity Zones, and timing sales across tax years. Since New Hampshire has no capital gains tax, federal planning is the primary focus.
Is this capital gains tax calculator free for New Hampshire?
Yes. Enter your gain amount, holding period, and annual income. The calculator applies both federal rates (0%/15%/20% long-term) and New Hampshire's zero state rate to estimate your total tax owed.