Updated October 4, 2026. Quick answer: No. New Hampshire’s individual income tax, the Interest and Dividends Tax under RSA 77, was repealed effective January 1, 2025. The legislature’s page says “Entire Chapter was repealed”, so a sale of stocks, funds or real estate adds no New Hampshire income tax.
Selling your home? How the state taxes the profit, from its own tax documents: Does New Hampshire tax the profit from selling your home?.
The same question for dividends and interest: does New Hampshire tax dividends and interest.
How New Hampshire treats capital gains
| Item | What the documents say |
|---|---|
| Treatment | Not taxed by the state |
| Interest and Dividends Tax | RSA 77 repealed effective January 1, 2025; its final rate was 3 percent for taxable periods ending on or after December 31, 2024 (2023 ch. 79) |
| Before the repeal | The Department’s rule Rev 900 excluded “Capital gains realized by the investor through the sale of” a mutual fund interest from the dividend tax |
A $50,000 long-term gain
A $50,000 long-term gain adds $0 of New Hampshire income tax. Federal tax on the gain still applies.
What changes in 2026
The repeal took effect January 1, 2025, so no 2026 change is pending.
Federal rules
The state’s treatment sits on top of the federal one. The IRS explains the federal tax on gains in Topic no. 409, Capital Gains and Losses and Publication 550, Investment Income and Expenses.
Related: whether New Hampshire taxes pensions, how New Hampshire taxes retirement income, the capital gains tax by state table, and the federal capital gains tax calculator.
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Answer againSources
- RSA Chapter 77 (Taxation of Incomes): repealed: https://www.gencourt.state.nh.us/rsa/html/V/77/77-mrg.htm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 and 79:88, interest and dividends tax rate and repeal date: https://gc.nh.gov/lba/budget/operating_budgets/2024-2025/House_Finance/HB%202%20Chapter%20Law.pdf
- N.H. Code of Administrative Rules, Rev 900 Interest and Dividends Tax: https://gc.nh.gov/rules/state_agencies/rev900.html
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.