Bitcoin in New Hampshire: what to know
New Hampshire limits crypto ATM (kiosk) purchases: $2,000/day per customer (from Dec 16, 2026). New Hampshire has no wage income tax, and its interest and dividends tax was repealed starting in 2025, so crypto gains are not taxed by the state.
Bitcoin has one price in US dollars across the country: the price on this page is the same as on the bitcoin price in the United States page, where federal tax rules are covered in full. What differs in New Hampshire is state law and tax, explained below.
Crypto ATMs in New Hampshire
SB 482 (ch. 187, signed June 19, 2026) takes effect December 16, 2026. Each customer's first transaction is held for 48 hours, IDs must be verified and warnings posted. Operators must fully refund fraud reported to them and to law enforcement within 14 days. The Union Leader reports that towns can adopt stricter local rules. Scammers often tell victims to pay through crypto ATMs: no government agency, bank or utility asks for payment in bitcoin.
Buying bitcoin in New Hampshire
Exchanges and other crypto businesses serving New Hampshire residents generally need a state money-transmitter license. Buying bitcoin carries no sales tax; you pay the exchange's spread and fees.
Tax on bitcoin in New Hampshire
New Hampshire has no wage income tax, and its interest and dividends tax was repealed starting in 2025, so crypto gains are not taxed by the state. Federally, the IRS treats bitcoin as property: selling, trading or spending it is a taxable event, with short-term gains (held a year or less) taxed as ordinary income and long-term gains at 0%, 15% or 20%; bitcoin received as pay or from mining is income. Exchanges and other custodial brokers report sales on Form 1099-DA: gross proceeds for sales from 1 January 2025, and cost basis for many sales from 1 January 2026. Every Form 1040 asks whether you received or disposed of a digital asset.
New Hampshire's bitcoin reserve
HB 302 (signed May 6, 2025) was the first state reserve law. It lets the state treasurer invest up to 5% of certain funds in precious metals and digital assets with a market cap above $500 billion, which in practice means only bitcoin. No purchases were reported as of August 2026.
Other crypto laws in New Hampshire
In November 2025 the state Business Finance Authority approved a $100 million bitcoin-backed municipal bond.
Legal and tax information last reviewed October 2026. Crypto rules change quickly — check with the regulator or tax authority, or a qualified adviser, before acting. This is not tax, legal or investment advice.