New Hampshire has no tax on wages — and, as of 2025, no Interest & Dividends tax either, following its repeal. The state has effectively no personal income tax. The CPA focus is now entirely on its two business taxes: the Business Profits Tax and the Business Enterprise Tax.

New Hampshire Tax Deadlines at a Glance (2026)

The key change: New Hampshire’s Interest & Dividends tax was repealed effective January 1, 2025 (it was 3% in 2024). For the 2025 tax year, there is no individual Interest & Dividends return to file — a filing obligation that existed in prior years is now gone. New Hampshire has no sales tax and no wage income tax.

The Business Profits Tax and Business Enterprise Tax

The Business Profits Tax (BPT) is 7.5% on taxable business profits, and the Business Enterprise Tax (BET) is 0.55% on the enterprise value tax base (wages, interest, and dividends paid). Both are due April 15, 2026 for corporations, proprietorships, and fiduciaries — but partnerships file by March 16, 2026. Both taxes have filing thresholds (BPT applies above roughly $109,000 in gross business income; BET above roughly $298,000 in gross receipts or enterprise base).

Extensions and Estimates

New Hampshire grants an automatic seven-month extension to file if 100% of the BPT and BET due is paid by the original due date — an extension to file only, not to pay. There is no pass-through entity tax. Estimated business-tax payments follow a quarterly schedule.

CPA Action Steps

• Drop the Interest & Dividends return — it’s repealed for 2025

• File BPT (7.5%) and BET (0.55%) by April 15 — but partnerships by March 16

• Pay 100% by the due date to secure the automatic 7-month extension

• Check the BPT and BET filing thresholds before assuming a filing obligation

Verify current rates and dates against the New Hampshire Department of Revenue Administration (revenue.nh.gov) before filing.