2026 tax year · New Hampshire
Rental host taxes in New Hampshire
Airbnb, Turo and the rest report your gross and withhold nothing. The gap between that and what you are taxed on is your costs, in New Hampshire that gap is worth $2,252 in tax.
Take a driver who grossed $39,000 over 18,000 business miles. After mileage at 74.3 cents and the rest of the stack, worked through on the rental host page $10,100 comes off and $28,900 is left as taxable profit. That profit is what New Hampshire and the IRS charge against.
What that leaves you owing in New Hampshire
| Self-employment tax | $4,083 |
| Federal income tax | $861 |
| New Hampshire income tax | $0, no state income tax |
| Total tax | $4,944 |
| Effective rate on gross | 12.7% |
Earning more in New Hampshire
A single filer taking the standard deduction, this work as the only income, the calculator above handles the other filing statuses. Miles rise with earnings, so the deduction rises too, and the effective rate on gross climbs more slowly than it would for someone whose income grew without expenses attached:
| Volume | Gross | Mileage off | Taxable profit | New Hampshire tax | Total tax | Rate on gross |
|---|---|---|---|---|---|---|
| Part-time | $13,000 | $0 | $13,000 | $0 | $1,837 | 14.1% |
| Steady side income | $39,000 | $0 | $39,000 | $0 | $7,196 | 18.5% |
| Full-time | $63,000 | $0 | $63,000 | $0 | $12,729 | 20.2% |
New Hampshire specifics that change the number
On the 2026 rate itself: dividend/interest tax fully eliminated effective Jan 1, 2025.
New Hampshire is also one of five states with no general sales tax, so the total tax picture is lighter than the income tax line alone suggests.
New Hampshire stopped taxing interest and dividends for periods after December 31, 2024, so wages, self-employment profit, and investment income are all now state-tax-free for individuals. Businesses are another matter: the Business Profits Tax runs 7.5%, and the Business Enterprise Tax takes 0.55% of compensation, interest, and dividends paid once gross receipts pass $298,000 (for periods beginning on or after January 1, 2025). Below that threshold a small operation files nothing.
Local taxes on a New Hampshire let
The income tax below is only part of it. Short-term lets attract occupancy, lodging or transient taxes levied by the city or county rather than New Hampshire, often at rates that dwarf the state income tax. Some platforms collect and remit them; some collect only part; in some places the host is on the hook entirely. That is a local question this calculator cannot answer, and it is the one hosts most often get wrong.
On $28,900 of profit, what the states around New Hampshire would charge:
| State | Its tax | vs New Hampshire |
|---|---|---|
| Vermont | $968 | +$968 |
| Massachusetts | $1,445 | +$1,445 |
| Maine | $1,718 | +$1,718 |
- Vermont would take $968 more, $968 against New Hampshire's $0.
- Massachusetts would take $1,445 more, $1,445 against New Hampshire's $0.
- Maine would take $1,718 more, $1,718 against New Hampshire's $0.
Rental host tax questions in New Hampshire
How much should a New Hampshire host set aside?
About 12.7% of gross on the $39,000 example, $4,944 across self-employment tax, federal income tax and nothing to New Hampshire. In practice that means moving about $127 of every $1,000 payout into a separate account the day it lands, and sending roughly $1,236 to the IRS each quarter, no platform withholds any of this for you. Set aside from each payout rather than finding it in April.
Does the $39,000 on my 1099-NEC match what New Hampshire taxes?
No. New Hampshire taxes profit, not gross. After $10,100 of deductions the taxable figure is $28,900, so there is no New Hampshire tax either way. But the federal side drops by $2,252. The form reports what the platform paid out, it knows nothing about your costs, and no one subtracts them for you. On this example 26% of the gross never becomes taxable income, but only for the host who kept the records to prove it.