Jurisdiction detail
New Hampshire tax guide
A seeded subnational profile for New Hampshire, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
New Hampshire Department of Revenue Administration
Overview
New Hampshire has no individual wage tax or sales tax but relies on high property tax and the Business Profits Tax and Business Enterprise Tax on businesses.
Individual income tax
This jurisdiction does not impose its own individual income tax.
Type: none
Business tax
Business Profits Tax at 7.5 percent plus Business Enterprise Tax at 0.55 percent on enterprise value tax base.
Reference rate: 7.5%
Sales or indirect tax
New Hampshire has no sales tax.
Base rate: 0%
Selective meals and rooms tax at 8.5 percent.
Deadlines and forms
Business Profits Tax due April 15 calendar year filers.
Official authority
Visit New Hampshire Department of Revenue AdministrationPrimary sources
- NH Department of Revenue AdministrationVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.