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.
July 13, 2026
New Hampshire Eases Tax Compliance and Expands Relief Measures for Businesses and Nonprofits
Authored by: Katie Nguyen, CPA and Brian Meier, CPA
New Hampshire’s recently enacted measures reduce tax burdens for businesses and nonprofits. Effective January 1, 2027, the Business Enterprise Tax (BET) filing threshold rises to $400,000 in gross receipts or enterprise value. The law also creates a mechanism for future reductions in the BET rate when revenues exceed estimates (with a 0.25% floor) and resumes inflation adjustments in 2029.
Separately, qualifying religious, educational charitable, and veterans’ organizations may now file a one-time property tax exemption application. Effective August 31, 2026, approved exemptions become permanent, subject to periodic assessor reviews.
If you have questions about how state tax law changes affect your business or organization, please reach out to a member of the Withum SALT Team.
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?
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