Side-by-side for American retirees in 2026.
The northeastern retirement haven for snowbirds who can't quite leave the seasons. No wage income tax, no sales tax, and pristine outdoor lifestyle.
Four-season retirement with mountains, coast, and the Research Triangle. Flat income tax, no Social Security tax, and exceptional healthcare from Duke and UNC.
| No state income tax | Income tax | Flat 4.25% |
| Exempt | Social Security | Exempt |
| All retirement income state-tax-free (since 2025) | Pension treatment | Flat 4.25% in 2025, scheduled to step down further on the NC phase-down; Social Security fully exempt |
| 1.93% | Property tax (effective) | 0.73% |
| 0.00% | Avg combined sales tax | 6.99% |
| 109.7 | Cost of living (US=100) | 95.3 |
| None | Estate / inheritance tax | None |
| Four full seasons including snowy winters. Mild summers (70–80°F), cold winters (often below 20°F). | Climate | Four distinct seasons. Mild winters in the Piedmont; cooler in the mountains; warm humid summers statewide. |
| Excellent — Dartmouth-Hitchcock Medical Center is one of the top academic systems in the country. | Healthcare | Excellent — Duke Health, UNC Health, Atrium Health. Research Triangle has world-class care. |
| Portsmouth, Hanover, Wolfeboro | Top retirement cities | Asheville, Wilmington, Pinehurst |
Property tax exemption for elderly (varies sharply by town) with age 65/75/80 tiers
Elderly/disabled homestead exclusion: $25K or 50% of value (whichever greater) for income under ~$36K
New Hampshire: The northeastern retirement haven for snowbirds who can't quite leave the seasons. No wage income tax, no sales tax, and pristine outdoor lifestyle. North Carolina: Four-season retirement with mountains, coast, and the Research Triangle. Flat income tax, no Social Security tax, and exceptional healthcare from Duke and UNC. The right choice depends on your income mix, climate preference, and whether state income tax matters more to you than property tax.
No, New Hampshire does not tax Social Security retirement benefits.
No, North Carolina does not tax Social Security retirement benefits.
New Hampshire's cost of living index is 109.7 (US = 100). North Carolina's is 95.3. North Carolina is cheaper on average.
Enter your retirement income and see the after-tax difference between New Hampshire and North Carolina in 30 seconds.
Open tax estimator →Tax data current as of 2026 publication. Rates and rules change annually — verify with a CPA before relocating. This page is educational and not personalized tax or legal advice.