State residency rules

New Hampshire residency rules for taxes

New Hampshire has no state income tax, so it sets no residency day count. If you moved from a high-tax state, the residency question is really about that state’s rules, not New Hampshire’s.

Last reviewed July 2026

New Hampshire at a glance

State income tax
None
Residency basis
Domicile (intent + action)
Day threshold
None in New Hampshire; the old state’s applies
What matters most
Predominant home + days under the old state’s line
Taxed on
No New Hampshire income tax

New Hampshire has no state income tax, so it sets no residency day count. You become a resident by establishing domicile, and the high-tax state you left still applies its own rules, usually 184 or more days plus a home you keep. As of 2025 New Hampshire has no individual income tax at all; its old interest and dividends tax was repealed effective January 1, 2025.

Establishing New Hampshire domicile

Move the center of your life to New Hampshire: driver’s license, vehicle registration, voter registration, and your home, financial accounts, and daily routines. Domicile is intent plus action, and auditors look at where your life actually sits. As of 2025 New Hampshire has no individual income tax at all; its old interest and dividends tax was repealed effective January 1, 2025.

The state you left still counts

Because New Hampshire takes no position, residency is decided by the state you came from. Most high-tax states treat a maintained home plus more than 183 days there as residency, and count any part of a day as a full day. Keep your days in that state under the line.

In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.

No income tax is not the same as no records.

DayStayed logs your days by state so you can show your former state no longer has a claim.

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Questions

New Hampshire residency FAQ

Does New Hampshire have a residency day count?

No. New Hampshire has no state income tax, so it imposes no day count. The threshold that matters is your former state’s.

How do I prove I moved to New Hampshire?

Move your domicile in fact: license, registration, voter roll, accounts, and a life genuinely centered in New Hampshire, plus records of your days.

Why track days if New Hampshire has no income tax?

To prove you stayed under your former high-tax state’s threshold. The burden of proof there is on you.

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