New Hampshire Estimated Tax Payments (2026)

Do you owe New Hampshire state estimated taxes?

No. New Hampshire has no individual income tax, so there are no New Hampshire quarterly estimated payments on your 1099 or self-employment income. Its tax on interest and dividends was repealed for 2025 and later.

Do self-employed people in New Hampshire owe business taxes?

Only once the business gets bigger. A sole proprietorship counts as a business in New Hampshire. You file the 7.5% business profits tax once your gross business income is more than $109,000 for the year. Before figuring it, you can deduct reasonable compensation for your own work, which often brings a one-person business's tax close to $0. The 0.55% business enterprise tax applies only above $298,000. If you owe more than $200 in these business taxes, you make estimated payments on April 15, June 15, September 15, and December 15.

What federal estimated taxes do self-employed people in New Hampshire still owe?

Every self-employed New Hampshire filer still owes federal estimated taxes if they expect to owe $1,000 or more for 2026 after withholding. That includes the 15.3% self-employment tax (12.4% Social Security + 2.9% Medicare) on 92.35% of your net profit, plus federal income tax. Federal payments are due April 15, June 15, September 15, and January 15, and you can pay through IRS Direct Pay.

How much should self-employed people in New Hampshire set aside for taxes?

Most self-employed people in New Hampshire should set aside 20% to 25% of their net profit for federal taxes. On $50,000 of profit, the 15.3% self-employment tax is about $7,065 and federal income tax about $2,667, for a total of about $9,732, or 19% of your profit. Use the calculator above for your exact federal quarterly amount.

What deductions lower your New Hampshire estimated taxes?

Because estimated taxes are based on your net profit, every business write-off you claim lowers what you owe each quarter. Common deductions for 1099 workers, reported on Schedule C, include the home-office deduction, car mileage, phone and internet, software, and supplies. You can also deduct half of your self-employment tax, and the federal Qualified Business Income (QBI) deduction can remove up to 20% of your qualified business income.

Keeper's 1099 tax calculator estimates your bill after deductions, and our write-off guides list the deductions for your line of work.

Note: Figures are current for the 2026 tax year and are for planning, not tax advice.

How to file quarterly taxes in New Hampshire

In New Hampshire, “quarterly taxes” just means your federal estimated payments to the IRS — there’s no state income tax to file. Here’s how to handle them.

1. Confirm you need to pay. You make federal estimated payments when enough of your income isn’t having tax withheld — 1099 or freelance work, investment income, or other untaxed income. New Hampshire has no individual income tax, so there's no state estimated payment to make.
2. Calculate your federal estimate. Use the Form 1040-ES worksheet (or tax software). Estimate your full-year income, add your federal income tax and self-employment tax, subtract anything already withheld from a paycheck, and split the rest across the year. The estimate at the top of this page gives you a starting number.
3. Pay the IRS. Pay through IRS Direct Pay (or EFTPS) and choose the estimated tax / Form 1040-ES option. Select tax year 2026 and save the confirmation number. This money counts only toward your federal taxes — there's no separate New Hampshire payment to make.
4. Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. With no New Hampshire income tax, you’re done for the quarter once the federal payment posts.

Steps reflect 2026 rules and are for planning, not tax advice.