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The NH Tax Calculator

New Hampshire business district

People say New Hampshire is a low-tax state. That's an understatement. We built a full tax model for eight different industries across seven states, using real profit margins and real tax rates. The results aren't close.

New Hampshire wins every comparison. Every industry. Every state. The only question is how much.

What We Modeled

For each industry, we used real average net profit margins from NYU Stern's Damodaran database and built realistic company profiles: revenue, employees, payroll, commercial property, equipment, owner compensation, and taxable purchases.

Then we calculated every major tax a business pays in each state:

1
Corporate income tax — NH's 7.5% BPT vs each state's rate structure
2
Property tax — on commercial real estate and equipment
3
Sales tax — on business purchases (NH has none)
4
Unemployment insurance — varies wildly by state wage base
5
Paid family/medical leave tax — NH has none; MA, CT, NY, RI, ME, NJ all do
6
Owner's personal income tax — NH has none; others range from 5% to 10.9%

The Bottom Line

Here's what each industry saves per year by operating in New Hampshire instead of a neighboring state:

Industry (margin) From NJ From NY From MA From CT From RI From ME
Software (25%)$147K$46K$75K$55K$76K$73K
Manufacturing (7%)$262K$145K$100K$92K$103K$51K
Construction (6%)$180K$112K$86K$79K$95K$55K
Restaurants (9%)$115K$59K$47K$41K$61K$29K
Consulting (22%)$74K$32K$45K$36K$45K$38K
Retail (5.6%)$51K$32K$24K$22K$28K$15K
Trucking (3.8%)$115K$70K$48K$46K$52K$25K
Healthcare (10%)$119K$67K$56K$49K$58K$35K
Average$133K$70K$60K$53K$65K$40K

Sources: Tax Foundation, NYU Stern (Damodaran), state DOR websites. Rates as of January 2026.

Read that NJ column. A manufacturer saves $262,000 a year. A trucking company saves $115,000. Even a small retail store saves $51,000. That's not a rounding error. That's payroll for two employees.

The Gut-Punch Number

Dollar amounts matter. But when you express the savings as a percentage of profit, the picture gets brutal for low-margin industries:

Industry Profit From NJ From NY From MA From CT
Trucking (3.8%)$228K50.5%30.9%21.1%20.1%
Manufacturing (7%)$840K31.2%17.2%11.9%11.0%
Construction (6%)$600K30.0%18.7%14.4%13.2%
Retail (5.6%)$168K30.2%18.8%14.5%13.4%
Restaurants (9%)$405K28.4%14.6%11.5%10.1%
Healthcare (10%)$600K19.8%11.1%9.3%8.2%
Software (25%)$2.0M7.4%2.3%3.8%2.7%
Consulting (22%)$1.1M6.7%2.9%4.1%3.2%

A New Jersey trucking company operating on 3.8% margins is sending half its annual profit to the state in taxes that it wouldn't pay in New Hampshire. That's not a policy disagreement. That's a reason to rent a U-Haul.

“When you cut taxes, spend money wisely, and slash overbearing, burdensome regulations, freedom and the economy flourish.”
Governor Chris Sununu

Industry by Industry

Here's a closer look at each industry and where the tax gap hits hardest.

$12M revenue · 65 employees · 7% margin

Manufacturing

$10 million in real estate and equipment makes property tax the dominant cost. NH's 1.86% rate on that property costs $186,000. In NJ, the same property costs $300,000. In NY, $250,000. NJ's unemployment insurance on 65 employees adds another $96,000 vs NH's $14,000.

Savings from NJ$262,205/yr
Savings from NY$144,750/yr
$8M revenue · 35 employees · 25% margin

Software Company

High margins mean high corporate tax. NH's 7.5% BPT on $2M profit is $150,000. NJ charges $203,000 on the same profit. But the real NH advantage is the owner: a $400,000 salary costs $0 in state income tax in NH. In NY, that's $25,571. In MA, $20,000. In NJ, $23,354.

Savings from NJ$147,001/yr
Savings from MA$75,260/yr
$10M revenue · 45 employees · 6% margin

Construction / Engineering

$5M in property (yard, equipment, heavy machinery) and $600K in taxable material purchases. NH's zero sales tax saves $33–48K per year depending on the state. Add property tax and UI savings, and a NJ construction company relocating to NH keeps an extra $180K.

Savings from NJ$179,726/yr
Savings from NY$112,323/yr
$4.5M revenue · 55 employees · 9% margin

Restaurant Group (3 locations)

Labor-intensive businesses with many employees feel unemployment insurance the most. NJ's UI on 55 employees: $73,150. NH's UI on 55 employees: $11,550. That single line item is a $61,600 gap. Add mandatory paid family leave taxes ($5–23K in other states, $0 in NH) and it's a blowout.

Savings from NJ$115,006/yr
Savings from RI$61,177/yr
$6M revenue · 30 employees · 3.8% margin

Trucking / Transportation

The thinnest margins in the study. $228,000 in annual profit gets hammered by property tax on trucks and equipment ($4M), sales tax on fuel and parts, and UI. In NJ, total state taxes eat $213K of that $228K profit. In NH, they eat $98K. The NJ operator keeps $15,000. The NH operator keeps $130,000.

Savings from NJ$115,148/yr
% of annual profit saved50.5%
$5M revenue · 20 employees · 22% margin

Professional Services / Consulting

Almost no property, almost no taxable purchases. The entire tax gap is corporate income tax, PFML, and personal income tax on the owner. An owner taking $350K in NH pays $0 in state tax. In ME, they pay $24,531. In NY, $22,146. In NJ, $20,169.

Savings from NJ$74,154/yr
Savings from ME$38,016/yr
$6M revenue · 30 employees · 10% margin

Healthcare Practice

Medical equipment and office real estate ($3.5M combined) drive property tax costs. Thirty employees trigger significant UI and PFML costs in other states. NH's combined tax: $116K. NJ's combined tax: $235K. That's a $119K gap on $600K of profit.

Savings from NJ$118,656/yr
Savings from NY$66,741/yr

Why New Jersey Is a Category of Its Own

New Jersey doesn't just lose to New Hampshire. It loses catastrophically. Three factors stack on top of each other:

3.0%
NJ effective commercial property tax rate. The highest in the nation. On $10M in property, that's $300K/yr vs NH's $186K.
Tax Foundation, 2026
$42,300
NJ unemployment insurance wage base. Employers pay UI tax on the first $42,300 of each employee's salary. NH's wage base: $14,000. Three times less.
NJ Dept. of Labor
10.75%
NJ top personal income tax rate. An owner taking $500K in NJ pays ~$30K in state income tax. In NH: $0.
Tax Foundation, 2026

Average savings across all eight industries by moving from NJ to NH: $133,000 per year. For a manufacturer: $262,000. That's not a tax break. That's a new production line.

The Hidden Taxes

The headline tax rates don't tell the full story. The taxes that people forget about often hurt the most.

Paid family and medical leave mandates. Massachusetts charges 0.88% of payroll. Rhode Island charges 1.1%. Maine charges 1.0%. New York charges 0.455%. Connecticut charges 0.5%. For a company with $4 million in payroll, that's $18–44K per year in a tax that New Hampshire simply doesn't have.

Sales tax on business purchases. Every piece of equipment, every office supply, every software license purchased in MA (6.25%), CT (6.35%), NY (8%), or RI (7%) comes with a tax that doesn't exist in New Hampshire. For a construction company buying $600K in materials, that's $33–48K per year.

The owner's personal income tax. This is the one people underestimate. A business owner taking $300K in salary pays $0 in state income tax in New Hampshire. The same owner in New York pays $18,721. In Maine, $20,956. In Connecticut, $16,850. In New Jersey, $16,984. That money comes directly out of the owner's pocket, every year, forever.

The Regional Scoreboard

Tax NH MA CT NY NJ
Corporate rate7.5%8.0%7.5%6.5–7.25%6.5–11.5%
Personal income taxNone5–9%3–6.99%4–10.9%1.4–10.75%
Sales taxNone6.25%6.35%8%6.625%
Comm. property (eff.)1.86%1.75%2.10%2.50%3.00%
UI wage base$14,000$15,000$15,000$12,500$42,300
Paid family leaveNone0.88%0.5%0.455%0.28%
TF Business Climate#3#43#47#49#50

Source: Tax Foundation, 2026 State Tax Competitiveness Index

What This Means

Every year, New Hampshire's neighbors debate whether to raise rates, add surcharges, or expand mandates. And every year, business owners do the same math we just did. The ones who can move, do.

SynQor didn't leave Massachusetts for the weather. Analogic didn't pick Salem, NH for the nightlife. They ran the numbers. The numbers looked like the tables above. And they loaded the trucks.

The question for New Hampshire isn't whether this advantage exists. The data is unambiguous. The question is whether we keep it. An income tax or a sales tax doesn't just change one line in a spreadsheet. It changes every line. And the companies running these models are watching.

Run the Numbers for Your Business

Councilor Joe Sweeney built an interactive calculator so you can plug in your own revenue, employees, and property and see exactly what you'd save in New Hampshire.

Try the Calculator →
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