F-1 OPT · State comparison · 2026
On $500,000, a F-1 OPT keeps $25,000 more per year in New Hampshire than in Massachusetts (5.00% of gross).
Side-by-side breakdown
| Line item | Massachusetts | New Hampshire | Δ (New Hampshire − Massachusetts) |
|---|---|---|---|
| Gross salary | $500,000 | $500,000 | — |
| Federal income tax | $143,769 | $143,769 | — |
| Social Security | $0 | $0 | — |
| Medicare | $0 | $0 | — |
| Additional Medicare | $0 | $0 | — |
| State income tax | $25,000 | $0 | −$25,000 |
| State SDI / payroll | $0 | $0 | — |
| Take-home pay | $331,231 | $356,231 | +$25,000 |
Effective rate: Massachusetts 33.75% · New Hampshire 28.75%. Δ row reads "New Hampshire minus Massachusetts" — positive (red) means New Hampshire is more expensive.
Compare at other salaries
Frequently asked questions
Specific to this visa, state, and salary. Sourced to IRS, SSA, and state DOR.
Massachusetts vs. New Hampshire: which has lower taxes for a F-1 OPT earning $500,000?
For a single-filer F-1 OPT grossing $500,000, New Hampshire nets approximately $25,000 more per year (5.00% of gross) than Massachusetts. New Hampshire take-home: $356,231. Massachusetts take-home: $331,231.
What's driving the difference between Massachusetts and New Hampshire?
Massachusetts imposes a flat 5.00% state income tax. New Hampshire has no state income tax. Federal income tax and FICA are identical in both states (they're federal). The state delta is the difference.
Does cost of living change the answer?
Yes — significantly. This page only computes after-tax income. Housing, transit, taxes on goods (sales tax), and state-specific costs (e.g. auto registration) often dwarf the income-tax difference. As a rough rule: high-tax states tend to have higher cost of living too, so the take-home advantage of a no-tax state often understates the real-purchasing-power advantage.
What about the first year on a F-1 OPT?
F-1 OPT holders are FICA-exempt as nonresident aliens (typically the first 5 calendar years for F-1, 2 for J-1). FICA is $0 in both states. Standard deduction is generally unavailable to NRAs except F-1/J-1 students from India.