New Hampshire · NHRS · Taxes

Taxes on your NHRS pension: state-exempt

State law exempts New Hampshire Retirement System (NHRS) benefits from New Hampshire state and local tax. Our sources say little more than that, so this page is short.

New Hampshire

Exempt

from any state, county or municipal tax in New Hampshire.

RSA 100-A:26

Federal

Generally taxable

except the part from any after-tax contributions.

NHRS Service Retirement Booklet (Rev 7/2023), PDF pp. 5-6, Taxation

Any NHRS benefit 'shall be exempted from any state, county or municipal tax in the state'. New Hampshire's chapter on taxation of incomes (RSA 77, the Interest and Dividends Tax) was repealed effective Jan. 1, 2025. Federally, the pension is generally taxable except the part from after-tax contributions. RSA 100-A:26; RSA chapter 77 (repealed by 2021, 91:99, II, eff. Jan. 1, 2025); NHRS Service Retirement Booklet (Rev 7/2023), PDF pp. 5-6, Taxation

What we don't say about other New Hampshire taxes Check with NHRS

Our sources show that NHRS benefits are exempt from state tax (RSA 100-A:26) and the Interest and Dividends Tax was repealed (RSA 77). We have no official page that says New Hampshire has no tax on wages: the Department of Revenue Administration site returned 403.

We say only that NHRS pensions are exempt from state tax.

What would settle it: A DRA page (see DOWNLOADS.md).

Refunds

If you leave and take your contributions instead of a pension, taxable refunds have 20% federal tax withheld, and a 10% additional tax may apply before 59 1/2. See leaving teaching. NHRS pages 'Refund/Rollover' and 'FAQ: Terminating Employment Prior to Retirement'; RSA 100-A:11, I(a)

NHRS's publications say little else about taxes. For federal withholding on your pension, ask NHRS; for your own situation, a tax adviser. See also payment options and Social Security.

Questions

Does New Hampshire tax NHRS pensions?

No. RSA 100-A:26 exempts NHRS benefits from any state, county or municipal tax in New Hampshire.

Is my NHRS pension taxed federally?

Generally yes, except the part that comes from any after-tax contributions.

Source: NHRS Group I (Employee and Teacher) Member Benefits summaries, Tiers A, B and C, Rev. 10/2024. Also: NHRS Service Retirement Booklet (Rev 7/2023); NHRS member web pages (saved Nov. 12, 2026); RSA 77; RSA 100-A:11, 100-A:26. Last reviewed .