New Hampshire stock-comp tax reference
Top marginal rate, supplemental withholding, AMT status, and capital-gains treatment for RSU, ESPP, and ISO income earned by New Hampshire residents.
Tax year 2026 · Last updated May 10, 2026
Top marginal income tax rate
No state income tax
Supplemental withholding rate
— (no state tax)
State personal AMT (impacts ISO)
No
LTCG treatment
Special treatment (see notes)
How it works
Note: New Hampshire taxes only interest and dividends (the I&D tax is being phased out). Wages and capital gains are not state-taxed for residents.
RSU vests
New Hampshire does not impose a state income tax on wages, so RSU vests are not taxed at the state level for residents. Multi-state allocation rules may still apply if the vesting period spanned another state.
ESPP qualifying dispositions
No state-level ordinary income or capital-gain tax in New Hampshire.
ISO exercises
No state AMT or income-tax impact on ISO exercises in New Hampshire.
Frequently asked questions
Does New Hampshire have a state income tax on RSU vests?
No. New Hampshire has no broad state income tax for residents. Multi-state allocation may still apply if you worked in another state during the vesting period.
What supplemental withholding rate does New Hampshire use for RSUs and bonuses?
New Hampshire has no state income tax, so no state supplemental withholding applies.
Does New Hampshire have a state AMT for ISO exercises?
New Hampshire does not impose a personal AMT, so an ISO exercise typically does not trigger a state-level AMT bill (only federal AMT applies).
How does New Hampshire tax long-term capital gains?
No state-level capital-gains tax for residents.
Where is this information sourced?
Top marginal rates are from the Tax Foundation 2025 state individual income tax brackets summary. State supplemental rates are from the published guidance of each state's revenue department (linked above). Personal AMT status reflects 2025 legislation. Always confirm current-year rules with the New Hampshire Department of Revenue Administration before making decisions.
Is this tax advice?
No. This is a planning reference — state tax law changes frequently and varies by individual situation. Talk to a CPA licensed in New Hampshire for advice on a real transaction.