Updated October 30, 2026. Quick answer: No state tax on a FERS or CSRS annuity shows up in the statutes read. The chapter titled Taxation of Incomes, RSA 77, now reads “Repealed by 2021, 91:99, II, eff. Jan. 1, 2025.” The remaining income based tax found is the business profits tax, which applies to “upon the taxable business profits of every business organization”, not to retirees.
What New Hampshire does with a FERS or CSRS annuity
| Question | What the New Hampshire documents say |
|---|---|
| What the source says | The statutes read contain no individual income tax on any pension, so a federal civil service annuity is not taxed by New Hampshire under them, but no document read mentions federal pensions by name. |
| Change for 2026 | No 2026 change is printed in the state documents cited here. |
How this differs from other pensions in New Hampshire
The state documents cited here show no separate rule for federal pensions; the former Taxation of Incomes chapter was repealed in full, so no pension of any kind appears in an individual income tax chapter. The business profits tax chapter applies to business organizations, not retirees. See also Does New Hampshire tax pensions? and military retirement pay.
FERS, CSRS and your TSP
The state documents cited here do not address TSP withdrawals. For the Thrift Savings Plan itself, see Does New Hampshire tax TSP withdrawals? and the TSP calculator.
Where this rule sits on the New Hampshire return
The statutes read contain no individual income tax that reaches a pension, so there is no New Hampshire line on which to report or claim a FERS or CSRS annuity.
Checks before you rely on this answer
- Confirm your move date if you moved to New Hampshire during the year, because the other state may tax part of the year.
- Keep reporting the annuity on your federal return as usual.
- Check New Hampshire’s other taxes, such as property tax, separately, because this page covers income tax only.
What the New Hampshire documents leave open
No Department of Revenue page could be archived, because those sites refuse automated requests, and the repealed chapter’s former text could not be read. No document names pensions, CSRS, FERS or the TSP, so the answer rests on the repeal and on the business only scope of the remaining tax.
Common mistakes
- Assuming no state tax means no tax at all. A taxable FERS or CSRS annuity is still on the federal return.
- Treating the business profits tax as a retirement tax. It applies to business organizations.
Related: Does New Hampshire tax pensions?, New Hampshire military retirement pay, and FERS, TSP and Social Security sequencing.
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Answer againSources
- RSA Chapter 77, Taxation of Incomes (repealed): https://gc.nh.gov/rsa/html/V/77/77-mrg.htm
- RSA 77-A:2 Imposition of Tax (Business Profits Tax): https://gc.nh.gov/rsa/html/V/77-A/77-A-2.htm
Read from the state documents linked above on October 30, 2026. General information, not tax advice.