How New Hampshire Sales Tax Works
New Hampshire does not charge a general state sales tax. Most purchases of goods are tax-free at the state level — there is no statewide rate to add to retail prices.
New Hampshire does, however, charge an 8.5% Meals & Rooms tax on prepared food, lodging, and rental cars. There is no general retail sales tax.
New Hampshire has no wage income tax and no sales tax — but property taxes are among the highest in the country.
What New Hampshire charges instead
New Hampshire is unusual twice over: no general sales tax and no tax on wage income. The revenue comes from property, businesses, and a narrow tax on meals and lodging.
- Meals & Rooms tax — 8.5%. Restaurant meals, prepared food, hotel and short-term lodging, and rental cars are taxed at 8.5%. This is the one place a visitor reliably encounters New Hampshire tax. The rate was reduced from 9% effective October 1, 2021.
- Property tax. New Hampshire has among the highest effective property tax rates in the country. This is the main trade-off for having neither a sales tax nor a wage income tax — the burden shifts onto homeowners.
- Business taxes. The Business Profits Tax and Business Enterprise Tax are significant state revenue sources, paid by companies rather than collected at the register.
- No wage income tax. New Hampshire does not tax earned wages. The former Interest & Dividends tax on investment income was phased out and no longer applies.
The practical takeaway for shoppers: retail purchases in New Hampshire carry no added tax at checkout, so the sticker price is what you pay. For residents, the comparison that matters is total tax burden rather than sales tax alone — see the New Hampshire income tax calculator and the New Hampshire paycheck calculator for the other side of the ledger.
How New Hampshire Compares to Neighboring States
Sales tax on a $1,000.00 purchase in New Hampshire versus neighboring states, using each state's average combined rate (state + local):
| State | State Rate | Combined Rate | Tax on $1,000 | vs. New Hampshire |
|---|---|---|---|---|
| New Hampshire (here) | 0.00% | 0.00% | $0.00 | — |
| Maine | 5.50% | 5.50% | $55.00 | +$55.00 |
| Vermont | 6.00% | 6.43% | $64.30 | +$64.30 |
| Massachusetts | 6.25% | 6.25% | $62.50 | +$62.50 |
A negative "vs." figure means a lower sales tax bill on the same purchase. Specific addresses can vary materially from the state-wide average.
Frequently Asked Questions
What is the New Hampshire sales tax rate for 2026?
New Hampshire has no general state sales tax. New Hampshire charges an 8.5% Meals & Rooms tax on prepared food and lodging, but no general sales tax.
Is sales tax calculated before or after discounts in New Hampshire?
New Hampshire follows the standard rule used by virtually all states: sales tax is calculated on the final discounted price, not the original price. If a $200 item is on sale for $150, you pay sales tax on $150. Manufacturer coupons can be treated differently in some states.
How is this New Hampshire sales tax estimate calculated?
New Hampshire has no general state sales tax — the calculator applies a 0% state rate. Enter any local rate manually if you are shopping in a jurisdiction that imposes one.