New Hampshire Mileage and Vehicle Tax Records (2026): No Wage Income Tax, Business Tax Thresholds, TNC Permits and the AV Pilot

General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.

New Hampshire doesn't tax wages or self-employment income on a personal return, and its Interest and Dividends Tax ended for periods beginning January 1, 2025. Your mileage log still matters for your federal return and, if you cross the thresholds, the state business taxes. Rideshare companies need a Department of Safety permit, and driverless operation is allowed under conditions.

With no personal tax on earned income, New Hampshire drivers mostly keep mileage records for the IRS. Business taxes can still apply above certain thresholds. This guide covers what the Department of Revenue Administration and the New Hampshire RSAs say as of October 16, 2026.

The federal baseline every New Hampshire driver starts from

Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).

New Hampshire income taxes and your vehicle

New Hampshire has no personal income tax on wages or self-employment earnings. Its one personal income tax, the Interest and Dividends Tax, is gone too: the Department of Revenue Administration announced that for tax periods beginning on or after January 1, 2025, taxpayers no longer have to pay it. House Bill 2 of 2023 accelerated the repeal. Earlier years remain subject to audit and collection.

That means your mileage log mainly supports your federal return: Schedule C vehicle expenses, self-employment tax and any depreciation on Form 4562. See Form 4562 Part V vehicle records and commuting vs. business miles.

Business Profits Tax and Business Enterprise Tax

New Hampshire's two business taxes can reach some self-employed people. The DRA's business taxes page says the Business Profits Tax rate is 7.5% for taxable periods ending on or after December 31, 2023. For taxable periods beginning on or after January 1, 2025, a business organization with gross business income over $109,000 must file a BPT return. The Business Enterprise Tax rate is 0.55%, and a business with more than $298,000 of gross receipts, or an enterprise value tax base over $298,000, must file. Both thresholds are adjusted every two years. If your driving business is near either threshold, ask your preparer whether a return is due and how vehicle expenses are treated. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in New Hampshire

New Hampshire's TNC law, RSA 359-U (effective July 1, 2023), requires a TNC to hold a permit from the Department of Safety, with an annual fee of $500. RSA 359-U:7 requires an itemized receipt after each trip, and RSA 359-U:16 requires the TNC to keep individual trip records for at least one year. Under RSA 359-U:17, TNCs and drivers are governed exclusively by the chapter, and local governments may not tax or license TNC services. One year is shorter than the IRS period, so download your own receipts and annual summaries. See which rideshare miles count. If you also drive in Massachusetts, see the Massachusetts guide.

Robotaxis and automated vehicles in New Hampshire

RSA 242:1 (2019) directs the Division of Motor Vehicles to run an automated vehicle testing pilot program, with approval required before a testing entity tests on public roads. It also says a driverless capable vehicle may operate without a conventional human driver if it can achieve a minimal risk condition, follows state traffic laws and meets federal requirements. A person may operate an on-demand driverless capable vehicle network using vehicles that meet those conditions. For fleet records, see robotaxi fleet tax basics.

What to keep in your New Hampshire records

Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
Separate Business, Commute and Personal totals for Form 4562 Part V.
Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
Keep your federal mileage log and Schedule C; New Hampshire has no personal return for earned income.
For rideshare: download trip receipts and annual summaries; New Hampshire TNCs only have to keep trip records one year.

For the full list of log fields, see what the IRS asks you to record.

Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.

One log for your federal return

New Hampshire doesn't tax wages or self-employment earnings, and the Interest and Dividends Tax ended for periods beginning January 1, 2025, so your mileage log mainly serves your federal return. If your business is over the BPT or BET filing thresholds, the same log supports those returns too. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.

Sources (checked October 16, 2026)

Frequently asked questions

Does New Hampshire tax rideshare or self-employment income?

Not on a personal income tax return. The Interest and Dividends Tax was also repealed for periods beginning on or after January 1, 2025.

Why keep a mileage log in New Hampshire?

For your federal return (Schedule C, self-employment tax and Form 4562) and, if you're over the thresholds, the state business taxes.

When does the Business Profits Tax apply?

For taxable periods beginning on or after January 1, 2025, a business organization with gross business income over $109,000 must file a BPT return. Ask your preparer whether it applies to you.

Do New Hampshire rideshare companies need a permit?

Yes. RSA 359-U requires a Department of Safety permit, with a $500 annual fee.

Are driverless cars allowed in New Hampshire?

RSA 242:1 allows driverless capable vehicles to operate without a conventional human driver if they meet its conditions, alongside a DMV testing pilot program.

This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.

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