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Finance · New Hampshire · Tax year 2026

New Hampshire Self-Employment Tax Calculator 2026

On $100,000 of 2026 self-employment profit, a single New Hampshire sole proprietor with no other income owes about $22,365: $14,130 of self-employment tax, $8,235 of federal income tax, and no New Hampshire income tax. That is 22.4% of profit, or $5,591 for each quarterly estimated payment.

Against its neighbors, the same $100,000 of profit costs $4,680 more in Massachusetts and $3,711 more in Vermont.

State income tax
None on wages or self-employment income
New Hampshire tax on $100,000
$0
National rank
$0 — tied with 9 others for lowest
Set aside on $100,000
22.4%
LLC filing fee
$100
State sales tax
None
State

New HampshireChange state

More options

Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.

A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.

✳ Free · No signup · Runs in your browser — we never store your numbers

New Hampshire self-employment tax at common profit levels

2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. New Hampshire does not tax this income, so every dollar here is federal; the neighbor comparison below shows what the same profit would cost next door.

ProfitSE taxFederal income taxTotalSet asideQuarterly
$40,000$5,652$1,775$7,42718.6%$1,857
$60,000$8,478$3,559$12,03720.1%$3,009
$80,000$11,304$5,344$16,64720.8%$4,162
$100,000$14,130$8,235$22,36522.4%$5,591
$150,000$21,194$16,413$37,60825.1%$9,402
$250,000$29,851$36,509$66,36026.5%$16,590

New Hampshire vs its neighbors

The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $4,680 more in Massachusetts and $3,711 more in Vermont.

StateState income taxTotal taxSet asidevs New Hampshire
New Hampshire$0$22,36522.4%—
Maine$4,624$26,98827.0%+$4,624
Massachusetts$4,680$27,04527.0%+$4,680
Vermont$3,711$26,07626.1%+$3,711

How the gap changes with profit

Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of New Hampshire.

ProfitMaineMassachusettsVermont
$40,000+$938+$1,680+$842
$60,000+$2,086+$2,680+$1,485
$80,000+$3,341+$3,680+$2,464
$100,000+$4,624+$4,680+$3,711
$150,000+$8,502+$7,180+$6,862
$250,000+$15,919+$12,180+$14,245

Married filing jointly

ProfitMaineMassachusettsVermont
$40,000Same+$1,460+$398
$60,000+$798+$2,460+$1,041
$80,000+$1,876+$3,460+$1,684
$100,000+$2,954+$4,460+$2,327
$150,000+$6,054+$6,960+$4,851
$250,000+$13,234+$11,960+$11,316

What's different about New Hampshire for the self-employed

  • New Hampshire does not tax wages or self-employment income, and the interest and dividends tax is repealed from 2025.
  • Sole proprietors with more than $109,000 of gross business income must file the 7.5% Business Profits Tax (after a deduction for reasonable owner compensation). The 0.55% Business Enterprise Tax applies above $298,000 of receipts or enterprise value base.
  • Sole proprietorships and LLCs owe the 7.5% Business Profits Tax on business profits; for taxable periods beginning on or after January 1, 2025, a BPT return is required when gross business income exceeds $109,000. This is a business-level tax with its own estimated payments (Form NH-1040-ES for proprietorships).
  • The 0.55% Business Enterprise Tax (on compensation, interest and dividends paid) applies when gross receipts or the enterprise value tax base exceed $298,000 for periods beginning in 2025; the statutory threshold rises to $400,000 starting January 1, 2027.
  • There is no general sales tax, but restaurant meals, lodging and motor vehicle rentals carry the state 8.5% Meals and Rooms (Rentals) Tax, and operators must be licensed to collect it.

LLC fees and sales tax in New Hampshire

  • Forming an LLC: $100 state filing fee.
  • Annual Report: $100, every year, due between January 1 and April 1.
  • New Hampshire has no statewide sales tax.

A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.

New Hampshire self-employment tax FAQs

How much should I set aside for taxes if I'm self-employed in New Hampshire?

For a single filer with no other income, about 20.1% of profit at $60,000, 22.4% at $100,000, and 25.1% at $150,000 for 2026. That is 4.6 points less than in Massachusetts, the costliest of its neighbors at 27.0%. Enter your own numbers in the calculator for a personal figure.

Does New Hampshire tax self-employment income?

No. New Hampshire does not tax wages or self-employment income, and the interest and dividends tax is repealed from 2025. Federal self-employment tax and federal income tax still apply.

What New Hampshire business taxes still apply without an income tax?

Sole proprietors with more than $109,000 of gross business income must file the 7.5% Business Profits Tax (after a deduction for reasonable owner compensation). The 0.55% Business Enterprise Tax applies above $298,000 of receipts or enterprise value base.

How much does an LLC cost in New Hampshire?

The state filing fee to form an LLC is $100. Annual Report: $100, every year, due between January 1 and April 1. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.

Sources and method

Computed with the Self-Employment Tax Calculator's 2026 engine and New Hampshire's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.