Our Dash of SALT Blog provides the most recent developments and changes in state and local tax regulations. Here are the latest updates for New Hampshire.
December 18, 2025
New Hampshire Opens Limited Tax Amnesty Window Through February 15, 2026
Authored by: Courtney Easterday, MSA and Kiana McGowan, CPA, MBA
On December 1, 2025, the New Hampshire Department of Revenue Administration (DRA) announced a Tax Amnesty Program running through February 15, 2026, offering individuals and businesses a limited opportunity to resolve overdue state tax liabilities at a significantly reduced cost. Under the program, taxpayers with unpaid taxes due on or before June 30, 2025, can eliminate all penalties and reduce accrued interest by 50% by:
- Filing any outstanding returns
- Paying the tax owed plus half of the applicable interest by the February deadline
This relief applies even if a taxpayer is under assessment or in the appeals process, making it a valuable option for those with lingering exposure. Taxpayers should review their accounts promptly to determine eligibility and act before the amnesty period closes. For full program details and tools, including an interest calculator, see the DRA’s official page here.
If you have questions about state tax amnesties, please reach out to a member of the Withum SALT Team.
July 7, 2023
New Hampshire Governor Sununu Amends Date of Interest and Dividends Tax Repeal
Authored by: Brandon Spinella and Bonnie Susmano, JD, MBA
On June 20, 2023, Governor Sununu signed L. 2023, H2, which accelerates the interest and dividend tax repeal and also amends the collection of tax on amateur boxing bouts, effective July 1, 2023. Per H2:
- The interest and dividends tax is now repealed effective January 1, 2025. The prior effective date for the repeal was January 1, 2027. The Office of Professional Licensure and Certification will become responsible for the collection of the 5% admissions tax on amateur boxing bouts.
For additional details, please refer to L. 2023, H2.
If you have questions about how State Budget Bills affect your business, please contact a member of the Withum SALT Team.
Disclaimer: Please note this is the information that is readily available at this time, it is subject to change so please consult your Withum tax advisor.
Have Questions or Need Guidance?
For more information on this topic, please contact a member of our team.