Veteran taxes by state
New Hampshire veteran taxes
How New Hampshire treats military retired pay and Survivor Benefit Plan annuities in its income tax, and its property tax and vehicle registration relief for disabled veterans — from the state’s own pages.
On this page5 sections
- Military retired pay
- No income tax
- SBP annuities
- No income tax
- Property tax
- Exemption or credit
- Vehicle registration
- Fee waiver or discount
Military retired pay in New Hampshire
No income taxSource 1
New Hampshire does not tax military retired pay. Its only individual income tax chapter, RSA 77 (Taxation of Incomes), was repealed effective January 1, 2025 (2021, 91:99, II), as shown on the Legislature’s statute site, so no state income tax reaches military retired pay.
Survivor Benefit Plan annuities
No income taxSource 1
With RSA chapter 77 repealed effective January 1, 2025, New Hampshire has no individual income tax that reaches Survivor Benefit Plan annuities.
Property tax relief for disabled veterans
Exemption or creditSources 2, 3, 4, 5
New Hampshire gives a standard yearly property tax credit of $700 on the residential property of a veteran discharged under honorable conditions (RSA 21:50), or an honorably separated officer, who has a total and permanent service-connected disability or is a double amputee or paraplegic because of a service-connected injury; a city or town may adopt an optional credit of $701 up to $5,000 instead (RSA 72:35). The credit applies only to the home occupied as the principal place of abode, and the veteran files a permanent application with the selectmen or assessors by April 15 with VA certification of a total and permanent service-connected rating (RSA 72:33, 72:35).
- Specially adapted homestead (RSA 72:36-a): a veteran who owns a home adapted through a VA Specially Adapted Housing or Special Home Adaptation grant (or bought with the proceeds of selling such a home) and who is 100% permanently and totally disabled, a double amputee or paraplegic, or blind in both eyes (5/200 or less) from service connection is exempt from all taxation on that homestead.
- The statute says the optional credit replaces the tax credits under RSA 72:28, 72:28-b, 72:28-c and 72:36-a and is not in addition to them.
Surviving spouse
The surviving spouse of a qualifying veteran receives the RSA 72:35 credit and the RSA 72:36-a exemption; a surviving spouse who has remarried no longer counts as one, but regains the status if later divorced (RSA 72:29, V).
Vehicle registration for disabled veterans
Fee waiver or discountSources 6, 7, 8
New Hampshire charges no state registration fee for a vehicle owned by a veteran evaluated by the U.S. Department of Veterans Affairs as permanently and totally disabled from a service-connected disability, or by an amputee or paraplegic who received the vehicle from the U.S. government (RSA 261:141, VIII). For the initial set of plates, no municipal permit fee is charged for such a veteran of a war or armed conflict as defined in RSA 72:28, V (RSA 261:157).
- Plate: one set of special plates with the international accessibility symbol for one vehicle, the initial set free; a permanently and totally disabled veteran may instead take the Veteran plate (RSA 261:87-b) free, without the disabled parking privileges; an additional set costs the state and municipal permit fees for plates (RSA 261:86).
- A veteran found by the VA to be totally blind from a service-connected disability is also exempt from the state registration fee (RSA 261:141, VIII(b)).
- The statutes read do not extend these vehicle fee exemptions to a surviving spouse.
Sources
Each source was read on October 28, 2026 on the state’s own site, the normal way. The numbers in the sections above point here.
- Chapter 77 Repealed
- Section 72:35 Tax Credit for Service-Connected Total Disability.
- Section 72:36-a Certain Disabled Veterans.
- Section 72:29 Definitions.
- Section 72:33 Application for Exemption or Tax Credit.
- Section 261:141 Fees to be Collected.
- Section 261:157 Exemption of Amputee and Other Disabled Veterans.
- Section 261:86 Special Number Plates for Certain Veterans.