New Hampshire has no income tax and does not tax capital gains. Federal tax provisions regarding the dismissal or deferral of capital gains taxes have no effect at the state level.
New Hampshire has designated 27 Qualified Opportunity Zones, which is 93 fewer than the United States median of 120, and 126 fewer than the United States average of 153. These zones are located in 10 different counties, out of a possible 10 total counties that exist within the state. Opportunity Funds can invest in 100% of the counties in New Hampshire.
Strafford and Coos County house the largest number of zones within the state at 5, which is 2 higher than the next most represented county in the state.
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