New Hampshire
Exempt
from any state, county or municipal tax in New Hampshire.
RSA 100-A:26Federal
Generally taxable
except the part from any after-tax contributions.
NHRS Service Retirement Booklet (Rev 7/2023), PDF pp. 5-6, TaxationAny 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 New Hampshire's chapter on taxation of incomes (RSA 77, the Interest and Dividends Tax) was repealed effective Jan. 1, 2025.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 RSA 100-A:26; RSA chapter 77 (repealed by 2021, 91:99, II, eff.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
- New Hampshire state law exempts NHRS benefits from any state, county or municipal tax.RSA 100-A:26
- New Hampshire's Interest and Dividends Tax (RSA 77) was repealed effective Jan. 1, 2025.RSA chapter 77 (repealed by 2021, 91:99, II, eff. Jan. 1, 2025)
- The pension is generally subject to federal income tax, except the part from any after-tax contributions.NHRS Service Retirement Booklet (Rev 7/2023), PDF pp. 5-6
Our sources show that NHRS benefits are exempt from state tax (RSA 100-A:26) and the Interest and Dividends Tax was repealed (RSA 77).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 .