2025 New Hampshire State Tax Deadlines
New Hampshire business tax filing deadlines and extensions for 2025.
If you operate a business within New Hampshire, you may be required to file certain New Hampshire State taxes. New Hampshire does not impose a state income tax on Individual wages or salaries. As of January 1, 2025, the Interest and Dividends Tax has been completely repealed. This comprehensive guide outlines the key tax deadlines and considerations applicable to New Hampshire in 2025.
New Hampshire business tax deadlines for 2025
Business Profits Tax deadlines and requirements
C Corporations and other business entities must file and pay Business Profits Tax (BPT) by April 15, 2026.
Filing requirements include:
- Complete Business Profits Tax Return
- File online with the New Hampshire Department of Revenue Administration
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Business Enterprise Tax requirements
Business Enterprise Tax (BET) applies to businesses with gross receipts exceeding $298,000 or an enterprise value tax base over $298,000 for periods beginning on or after January 1, 2025.
BET filing requirements:
- Tax rate of 0.55% on the enterprise value tax base
- Due date aligns with Business Profits Tax: April 15, 2026
- BET payments can be credited against BPT
- Unused credits are available for carry-forward up to ten taxable periods
Extension to file business taxes in New Hampshire for 2025
The Extension Deadline for New Hampshire business tax returns is November 15, 2026. If you have paid 100% of the BET and BPT determined to be due by the due date, you will be granted an automatic seven-month extension to file. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
S Corporations and Partnerships
New Hampshire Partnership tax deadlines for 2025
Partnerships must file in New Hampshire by March 15, 2026.
Required forms and considerations:
- Partnership returns due by March 15, 2026
- Extension deadline: September 15, 2026
- Automatic seven-month extension available with full payment
New Hampshire individual tax considerations for 2025
No state income tax
Individuals in New Hampshire do not pay state income tax on wages, salaries, or other earned income. Additionally, as of January 1, 2025, the Interest and Dividends Tax has been completely repealed.
Benefits of New Hampshire's tax structure include:
- No state income tax on wages or salaries
- No state tax on interest and dividend income (repealed January 1, 2025)
- No state tax on retirement income
- No state tax on Social Security benefits
- No state sales tax
- No state estate or inheritance tax
Important note for 2024 tax filings
While the Interest and Dividends Tax is repealed for tax periods beginning on or after January 1, 2025, taxpayers who are required to file a 2024 Interest and Dividends Tax return (or any prior year) are still required to do so and should include any required payment of tax, interest, and penalty that may be due.
What New Hampshire tax professionals need to know
Several key considerations make New Hampshire's tax landscape unique for 2025:
New Hampshire's business-friendly environment focuses primarily on business taxes, while maintaining a no-individual-income-tax burden. The state's revenue system relies on business taxes, property taxes, and various fees.
Business Profits Tax considerations
The Business Profits Tax applies to businesses conducting business within the state:
- Tax rate of 7.5% on taxable business profits
- Minimum filing threshold: gross business income exceeding $109,000
- Based on federal taxable income with New Hampshire modifications
- Electronic filing available through the Modernized e-File (MeF) system
Updated Revenue Information Management System
New Hampshire Department of Revenue Administration updated its Revenue Information Management System (RIMS) and Granite Tax Connect (GTC) web portal with enhanced features:
- Secure passkey sign-on process using an authenticator application
- Simplified user login with a single username and password
- Ability to pay, review, or update payment plans
- Power of Attorney information review capabilities
- Online paper form requests
- Business certification requests
New Hampshire's unique tax features for 2025
Interest rate changes
Important updates for 2025 include:
- The interest rate for failing to pay the entire tax owed by the due date increased to 10%
- Interest rate for overpaid taxes is now 7%
- These changes affect penalty calculations and refund processing
Electronic filing benefits
New Hampshire taxpayers can streamline their filing process using:
- Modernized e-File (MeF) system for business returns
- Granite Tax Connect (GTC) online portal
- Direct deposit refunds for Business Tax returns filed electronically
- Faster processing compared to paper filing
Corporate filing requirements
All New Hampshire corporations must also consider:
- Annual reports due by April 1 with $100 filing fee
- Good-standing certifications are available through the online portal
- Withdrawal or dissolution certifications processed electronically
New Hampshire tax advantages for businesses and individuals
New Hampshire's tax structure provides significant advantages:
For individuals
The complete elimination of individual income taxes makes New Hampshire particularly attractive for:
- Retirees with significant investment income
- High-income earners seeking tax relief
- Remote workers who can choose their state of residence
- Individuals with substantial interest and dividend income
For businesses
While businesses face BPT and BET obligations, the competitive rates and business-friendly environment provide advantages compared to many other states.
Property tax considerations
Despite the lack of income taxes, New Hampshire has high property taxes:
- Median property tax rate of 1.61% of assessed home value
- Property tax exemptions are available for residents age 65 and older
- Local funding mechanism for education and municipal services
Sources
- New Hampshire Department of Revenue Administration
- New Hampshire Business Tax Information
- New Hampshire Tax Updates for 2025
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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