New Hampshire tips calculator: no state tax, $3.27 cash
New Hampshire never taxed wages, and the interest-and-dividends tax is gone too (RSA chapter 77 now reads “Chapter is repealed”), so tipped workers only deal with the federal deduction — and a $3.27 cash wage.
Pay rules
New Hampshire uses the federal $7.25 minimum but requires $3.27 an hour in cash for employees who receive more than $30 a month in tips, leaving a $3.98 tip credit. If tips do not carry a worker to $7.25 for the week, the employer pays the difference.
New Hampshire figures
| Cash wage / minimum | $3.27 / $7.25 |
|---|---|
| In force | July 1, 2026 |
| Next change | none scheduled |
| Tipped threshold | More than $30 a month in tips |
| Tips on the 2025 return | no state income tax on wages. New Hampshire never taxed wages; even the interest-and-dividends tax (RSA 77) is now repealed. Source: New Hampshire General Court |
| Tips on the 2026 return | no state income tax on wages. Unchanged. Source: New Hampshire General Court |
Commuters to Massachusetts or Maine
A New Hampshire resident who works in a neighbouring state is taxed by that state on the wages earned there — and both Massachusetts and Maine keep tips taxable. Only New Hampshire work is free of state income tax; a resident who works only in New Hampshire has no state return to file for wages.
A Portsmouth server
The federal deduction of $17,500 saves $1,990 — the whole tax benefit. In 30 hours at $3.27 plus $110 of tips the worker clears $218, so no make-up is owed.
Check a New Hampshire workweek
Where these figures come from
- New Hampshire Department of Revenue Administration · New Hampshire Department of Labor
- RSA Chapter 77, Taxation of Incomes — “Chapter is repealed” (2026)
- Minimum Wages for Tipped Employees (table by state) (2026-07-01)
Federal rules: how the deduction works. Nearby: Vermont, Maine, Massachusetts.
Figures verified against primary sources on