Commuter taxes 2026

Live in Massachusetts, work in New Hampshire

Your work state has no tax on wages, so you pay only your home state.

State income tax: $4,780 a year

Living in Massachusetts and working in New Hampshire, you'd pay about $4,780 in state income tax on $100,000 of wages.

Your work state has no tax on wages, so you pay only your home state.

Tax to New Hampshire
$0
nonresident
Tax to Massachusetts
$4,780
resident
Total state tax
$4,780
State returns to file
1

State tax at different salaries

WagesTo NHTo MATotalIf you worked in MA
$50,000$0$2,280$2,280$2,280
$75,000$0$3,530$3,530$3,530
$100,000$0$4,780$4,780$4,780
$150,000$0$7,280$7,280$7,280
$250,000$0$12,280$12,280$12,280

Single filer, all wages earned in New Hampshire, 2026 state tax rules, standard deductions. Local income taxes not included.

What to do

Frequently asked questions

Do I pay New Hampshire income tax if I live in Massachusetts?

No. Your work state has no tax on wages, so you pay only your home state.

Do I have to file taxes in both Massachusetts and New Hampshire?

Usually you file only one state return (a resident return in Massachusetts), though some states still require a nonresident return to get a refund of any wrongly withheld tax.

Will I be taxed twice?

No. New Hampshire doesn't tax your wages, so you pay only Massachusetts: about $4,780 on $100,000.

Related

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.