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New Hampshire Contractor Tax Guide

Verified statutory rateNo state income taxLast reviewed 2026-09-23
State Income Tax
0%

New Hampshire does not tax wage or business income.

FICA Tax
15.3%

Combined Social Security and Medicare tax (Self-Employment).

Federal Income Tax
10%–37%

Progressive marginal rates, applied separately to taxable income.

How 1099 Taxes Work in New Hampshire

As a freelancer, consultant, or gig worker in New Hampshire, you are technically your own employer. This means you aren't subject to standard W-2 withholding from a "boss." Instead, you must manually track your earnings and determine federal and any applicable state obligations. Check the New Hampshire Department of Revenue Administration for state-specific rules.

Quarterly Estimated Payments

Federal estimated payments generally apply when you expect to owe at least $1,000, subject to withholding and safe-harbor rules. Typical federal due dates are below; weekends and holidays can shift them. January is in the following year. State requirements vary:

APR 15Q1 Payment
JUN 15Q2 Payment
SEP 15Q3 Payment
JAN 15Q4 Payment

Deductions and Expenses in New Hampshire

The single best way to lower your tax bill in New Hampshire is to optimize your business deductions. Common expenses you can subtract from your gross income include:

Home Office

A proportional amount of rent or mortgage for your dedicated workspace.

Software & Tools

Subscriptions, laptops, and professional design or dev tools.

Travel & Auto

Mileage driven for client meetings or local hardware purchases.

Internet & Phone

The percentage of your utility bills used primarily for business.

Official New Hampshire Tax Resources

New Hampshire Department of Revenue Administration

Visit the official state portal to download forms, pay online, or contact support.

Visit State Website

Calculate Your Net Pay

Ready to see an estimate of how much you'll keep after New Hampshire taxes? Try our free take-home estimator.

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State Fact

Does New Hampshire tax income?

Great news! New Hampshire does not tax wage or business income. This makes it a popular destination for high-earning contractors.