Updated October 5, 2026. Quick answer: No, not any more. New Hampshire’s interest and dividends tax, RSA chapter 77, is shown on the legislature’s site as “Repealed by 2021, 91:99, II, eff. Jan. 1, 2025”. Interest and dividends add no New Hampshire tax for periods beginning after December 31, 2024.
How New Hampshire treats dividends and interest
| Item | What the documents say |
|---|---|
| Treatment | Not taxed by the state since the repeal |
| The repealed tax | RSA chapter 77, a tax on interest and dividends, repealed effective January 1, 2025 |
| Last rates in the 2023 law | 5 percent before December 31, 2023, 4 percent for periods ending on or after December 31, 2023, and 3 percent for periods ending on or after December 31, 2024 |
| How the date moved | The 2023 budget law moved “the repeal of the interest and dividends tax from 2027 to 2025” |
| Replacement tax | The archived documents print no replacement tax on interest or dividends |
| Municipal bond interest | No rule needed: no income tax applies to it |
A $20,000 example
Dividends and interest of $20,000 add $0 of New Hampshire tax now. Before the repeal, at the last 3 percent rate, the same income would have drawn $20,000 x 3 percent = $600.
What changes in 2026
The repeal took effect on January 1, 2025, so no 2026 change is pending and no 2026 rate applies.
Federal rules
The state’s treatment sits on top of the federal one. Qualified dividends and ordinary dividends are sorted out on the Form 1099-DIV, as the site explains in Box 1a and 1b: ordinary versus qualified dividends, and interest is reported as covered in 1099-INT Box 1. The IRS explains the federal side in Topic no. 403, Interest Received and Topic no. 404, Dividends.
Related: whether New Hampshire taxes capital gains, whether New Hampshire taxes pensions, how New Hampshire taxes retirement income, dividends and interest tax by state, and how tax-exempt interest is reported.
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Answer againSources
- NH RSA Chapter 77 (Taxation of Incomes): Repealed: https://www.gencourt.state.nh.us/rsa/html/V/77/77-mrg.htm
- 2023 Laws chapter 79 (HB 2): sections 79:85 to 79:88, RSA 77:1 rates and repeal date: https://gc.nh.gov/lba/budget/operating_budgets/2024-2025/House_Finance/HB 2 Chapter Law.pdf
Sources: the primary documents linked above, read on October 5, 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.