New Hampshire has no tax on wages, and as of 2025 it no longer taxes interest and dividends either, since the Interest and Dividends tax was repealed effective January 1, 2025. So for the 2025 tax year there is no individual New Hampshire return. What remains are two business-level taxes, the Business Profits Tax and the Business Enterprise Tax, both filed by most entities doing business in the state.

Does New Hampshire have an income tax?

Not anymore for individuals. New Hampshire never taxed wages, and the Interest and Dividends tax was repealed effective January 1, 2025, so no individual return is due for the 2025 tax year. The state's taxes now fall on business activity through the Business Profits Tax and Business Enterprise Tax.

When are the New Hampshire business taxes due?

For corporations and proprietorships, the Business Profits Tax and Business Enterprise Tax returns are due April 15, 2026. Partnerships are due a month earlier, on March 16, 2026, the 15th day of the third month. The Business Profits Tax rate is 7.5% on taxable business profits, and the Business Enterprise Tax rate is 0.55% on the enterprise value tax base.

Who has to file the BET?

For tax periods beginning in 2025, a business must file the Business Enterprise Tax if its gross receipts exceed 298,000 dollars or its enterprise value tax base exceeds 298,000 dollars. Smaller enterprises fall below the threshold and do not file. The Business Profits Tax has its own thresholds and applies to most entities with New Hampshire business activity.

How does the extension work?

New Hampshire grants an automatic seven-month extension with no form, as long as 100% of the tax due is paid by the original date. That puts corporations and proprietorships at a mid-November extended date and partnerships at October 15, 2026. It is an extension to file, not to pay.

How does a firm handle New Hampshire at scale?

Two cleanup items. First, drop any Interest and Dividends step from the 2025 workflow, since that tax is gone. Second, remember New Hampshire splits its business filers: partnerships file in March, corporations and proprietorships in April. Track the two business dates and retire the individual one. See how we think about scaling tax prep workflows.

Where do these dates come from?

All deadlines and thresholds here trace to the New Hampshire Department of Revenue Administration. Verify against the source before filing.