New Hampshire Revised Statutes
N.H. Rev. Stat. Ann. § 458-C:3 (2026)
Child Support Formula
✓ current as of May 2026
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458-C:3 Child Support Formula. –
I. (a) The child support guidelines shall be based on the following:
Percent of Combined Net Income Devoted to Child Support
(b) The department of health and human services shall calculate and publish a schedule of child support amounts using the table in subparagraph (a). The schedule shall provide child support amounts in $1,000 increments of combined net income, with a directly proportional change in the percentage of combined net income devoted to child support based on income level and number of children. The department shall determine the fractional percentage between each income level by interpolating between the percentages within each column of the table under subparagraph (a). Nothing in this paragraph shall preclude the department from publishing child support guidelines in increments of less than $1,000, based on the schedule and formula provided in this section.
II. (a) The total support obligation shall be determined by multiplying the parents' total net income, as defined in RSA 458-C:2, VI, by the appropriate percentage derived from this section.
(b) The total child support obligation shall be divided between the parents in proportion to their respective incomes as adjusted by this section, except when there are incurred by the obligee child care expenses or for the actual amount paid as the medical support obligation, for the minor children to whom the child support order applies.
(c) For those cases involving allowable child care expenses or medical support obligation expenses incurred by the obligee, the same methodology described in subparagraphs (a) and (b) shall be used, except that as part of the determination of each parent's share of the child support obligation, the obligee's allowable child care expenses or medical support obligation expenses shall be deducted from the adjusted gross income of the obligee.
(d) All child support obligations calculated pursuant to this chapter shall be rounded to the nearest whole dollar.
III. The number of children in the same household for which child support is paid is a determining factor in the percentage applied against net income.
IV. Self-support reserve and minimum child support obligation.
(a) If the obligor parent's gross income is less than the self-support reserve and the court has determined that the obligor is not voluntarily unemployed or underemployed, the court shall order the child support obligation in the amount of a minimum support order.
(b) If the obligor parent's gross income is greater than the self-support reserve but payment of the parental support obligation as calculated under this chapter would reduce the obligor parent's adjusted gross income below the self-support reserve, the presumptive child support obligation shall be the difference between the self-support reserve and the obligor parent's adjusted gross income, but in any event shall be no less than the amount of a minimum support order.
(c) [Repealed].
V. The court shall establish and order a reasonable medical support obligation for each parent. The presumptive amount of a reasonable medical support obligation shall be 4 percent of the individual parent's gross income, unless the court establishes and orders a different amount based on a written finding or a specific finding, made by the presiding officer on the record, that the presumptive amount would be unjust or inappropriate, using the criteria set forth in RSA 458-C:5.
I. (a) The child support guidelines shall be based on the following:
Percent of Combined Net Income Devoted to Child Support
| Net income | 1 Child | 2 Children | 3 Children | 4 or more Children |
| %5B15,000 or less | 25.6 percent | 35.5 percent | 42.5 percent | 45 percent |
| $25,000 | 25 | 35 | 42 | 44.5 |
| $35,000 | 24 | 33.5 | 40.5 | 43 |
| $50,000 | 23 | 31.5 | 38 | 40.5 |
| $60,000 | 22 | 30.5 | 36.5 | 39 |
| $70,000 | 21.5 | 30 | 36 | 38.5 |
| $80,000 | 21 | 29 | 35 | 37.5 |
| $90,000 | 21 | 28.5 | 34.5 | 37 |
| $100,000 | 20 | 27.5 | 33 | 35.5 |
| $125,000 or more | 19 | 26 | 31 | 33.5 |
II. (a) The total support obligation shall be determined by multiplying the parents' total net income, as defined in RSA 458-C:2, VI, by the appropriate percentage derived from this section.
(b) The total child support obligation shall be divided between the parents in proportion to their respective incomes as adjusted by this section, except when there are incurred by the obligee child care expenses or for the actual amount paid as the medical support obligation, for the minor children to whom the child support order applies.
(c) For those cases involving allowable child care expenses or medical support obligation expenses incurred by the obligee, the same methodology described in subparagraphs (a) and (b) shall be used, except that as part of the determination of each parent's share of the child support obligation, the obligee's allowable child care expenses or medical support obligation expenses shall be deducted from the adjusted gross income of the obligee.
(d) All child support obligations calculated pursuant to this chapter shall be rounded to the nearest whole dollar.
III. The number of children in the same household for which child support is paid is a determining factor in the percentage applied against net income.
IV. Self-support reserve and minimum child support obligation.
(a) If the obligor parent's gross income is less than the self-support reserve and the court has determined that the obligor is not voluntarily unemployed or underemployed, the court shall order the child support obligation in the amount of a minimum support order.
(b) If the obligor parent's gross income is greater than the self-support reserve but payment of the parental support obligation as calculated under this chapter would reduce the obligor parent's adjusted gross income below the self-support reserve, the presumptive child support obligation shall be the difference between the self-support reserve and the obligor parent's adjusted gross income, but in any event shall be no less than the amount of a minimum support order.
(c) [Repealed].
V. The court shall establish and order a reasonable medical support obligation for each parent. The presumptive amount of a reasonable medical support obligation shall be 4 percent of the individual parent's gross income, unless the court establishes and orders a different amount based on a written finding or a specific finding, made by the presiding officer on the record, that the presumptive amount would be unjust or inappropriate, using the criteria set forth in RSA 458-C:5.
Source. 1988, 253:1. 1989, 406:2, 3. 1990, 224:3, 4. 1998, 242:4. 2002, 227:3. 2004, 169:3. 2007, 227:6. 2008, 245:2. 2010, 166:3, 5. 2012, 248:3, 4. 2013, 81:3, eff. June 19, 2013.
Notes of Decisions
Cited in 44
cases (3 in the last 5 years), 1989–2024 · leading case: In re Regan, 48 A.3d 920 (N.H. 2012).
In re Regan, 48 A.3d 920 (N.H. 2012). “) that, among other things: (1) declined to modify his obligations to carry life insurance and pay half of his minor daughter’s uninsured medical expenses even though paying these amounts reduced his monthly income below the statutory self-support reserve, see RSA458-C:3, IV(b)…”
In re Donovan, 871 A.2d 30 (N.H. 2005). “See RSA 458-C:3,11(a) (2004). We address each issue in turn.”
In re Arabian, 855 A.2d 560 (N.H. 2004). “RSA 458-C:3, I (Supp. 2003) sets forth the formula for calculating child support.”
In Re Nassar, 943 A.2d 740 (N.H. 2008). “Three years later, the father filed a petition to modify the support order, arguing, among other things, that the consumer price index provision must be stricken as contrary to RSA 458-C:3,11(a) (2004), which provides the computations used in calculating a child support award.”
In re Plaisted, 824 A.2d 148 (N.H. 2003). “Generally, the parents’ net income is multiplied by a set percentage and divided between the parents in proportion to their incomes. RSA 458-C:3,1,11(a), (b) (Supp.”
In Re Lynn, 972 A.2d 1046 (N.H. 2009). “2008); RSA 458-C:3, II (Supp.2008). Included within the definition of "gross income" is the following language: "The [trial] court, in its discretion, may consider as gross income the difference between the amount a parent is earning and the amount a parent has earned in cases…”
Giles v. Giles, 618 A.2d 286 (N.H. 1992). “RSA 458-C:3,11(a). The total obligation is then divided between the parents in proportion to their respective incomes.”
In re Bazemore, 899 A.2d 225 (N.H. 2006). “RSA 458-C:3 (2004) codifies the child support formula to be applied by New Hampshire courts when calculating child support obligation amounts.”
In the Matter of Marcus J. Hampers & Kristin C. Hampers, 166 N.H. 422 (N.H. 2014). “, RSA 458-C:3 (Supp. 2013) (establishing formula for calculation of child support based upon parents’ incomes); In the Matter of Woolsey & Woolsey, 164 N.”
In re Watterworth, 821 A.2d 1107 (N.H. 2003). “See RSA 458-C:3 (Supp. 2002). Net income is the parents’ “combined adjusted gross income” less certain statutorily described deductions.”
In re Giacomini, 842 A.2d 70 (N.H. 2004). “” The trial court’s revised final order calculates the child support arrearage according to the 1988 decree until June 19, 2001, and thereafter calculates the arrearage according to the guidelines.”
In re Coderre, 807 A.2d 1245 (N.H. 2002). “RSA 458-C:3, I, sets forth the formula by which a court calculates the amount of support to be awarded.”
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