Updated October 4, 2026. Quick answer: No income tax chapter remains. The legislature’s statute page for RSA Chapter 77, Taxation of Incomes, shows “Entire Chapter was repealed” effective January 1, 2025, and the chapter names no military retired pay line.
How New Hampshire treats military retired pay
| Item | What the documents say |
|---|---|
| Treatment | RSA Chapter 77, Taxation of Incomes, is shown as repealed in its entirety, effective January 1, 2025 |
| Military retired pay | The statute page does not mention it or any subtraction line |
| Not checked | The Department of Revenue Administration pages were not retrievable, so no agency guidance on wages or retirement pay was read |
A $30,000 example
A retiree with $30,000 of military retired pay has no New Hampshire income tax line to report it on in the statute text read, because the chapter that taxed incomes is repealed.
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What changes in 2026
No 2026 change is printed in the documents read.
Federal rules
The state’s treatment sits on top of the federal one. The IRS explains the federal side in Publication 3, Armed Forces’ Tax Guide.
Related: whether New Hampshire taxes pensions, how New Hampshire taxes retirement income, military retirement pay by state, and the military retirement calculator.
Sources
- RSA Chapter 77 Taxation of Incomes (repealed): https://gc.nh.gov/rsa/html/V/77/77-mrg.htm
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.