Need to Know Tax › New Hampshire
New Hampshire · 2027 and beyond
New Hampshire in 2027 and beyond: what is already law, and what is still open
No tax amendment reached the ballot. No tax on wages or, since 2025, on interest and dividends. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from New Hampshire Department of Revenue Administration (DRA) sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by a New Hampshire practitioner
No tax amendment reached the ballot. No tax on wages or, since 2025, on interest and dividends. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
No statewide tax measure was on the November 3, 2026 ballot in New Hampshire. Nothing voted on that day changes what a New Hampshire household pays.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | There is no individual return; the interest and dividends tax was repealed for 2025 and after. |
| Starting with tax year 2027 | The Business Enterprise Tax filing threshold rises to $400,000 for tax years beginning in 2027. |
| The research and development credit cap doubles to $100,000 per business. | |
| Towns may vote to raise the optional veterans’ property tax credit from April 1, 2027. | |
| 2028 and later, or conditional | Local school budget caps adopted by town vote apply from fiscal 2028 budgets. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other New Hampshire articles.
What to watch
The 2027 session. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your most recent property tax bill or assessment notice
- Your 2026 federal return, once filed, to set 2027 withholding and estimated payments against it
- Any notice from the county or the state about a 2027 exemption or rate change
Questions people ask
Does anything here change the return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
New Hampshire, after the election
No tax amendment reached the ballot. No tax on wages or, since 2025, on interest and dividends.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
Questions about this article in New Hampshire are answered by [your practice name] · [your phone] · [your email address]. We’re looking for an EA or CPA in each New Hampshire city to hold that city’s seat and take this spot — is that you?
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Sources and where to check
- NH DRA, Interest & Dividends Tax at a glance (rates by year, repeal for periods beginning after December 31, 2024)
- NH DRA release, January 2025: Interest and Dividends Tax no longer exists; prior years remain subject to audit and collection (as reprinted by Nashua Ink Link)
- NH DRA, Business Taxes at a glance (BPT 7.5%, BET 0.55%, BET credit against BPT)
- NH DRA, Overview of NH DRA Taxes, January 2025 (BPT threshold $109,000 and BET threshold $298,000 for periods beginning on or after January 1, 2025; Meals and Rooms 8.5%; RETT $0.75 per $100; CST 7%; Statewide Education Property Tax $363 million)
- NH DRA release: Meals and Rooms Tax rate reduced to 8.5% effective October 1, 2021
- NH DRA, Real Estate Transfer Tax at a glance
- NH DRA, Statewide Education Property Tax (uniform rate, assessed and collected by municipalities)
- Withum, New Hampshire state tax updates (HB 155 BET threshold and rate trigger; tax amnesty December 1, 2025 to February 15, 2026; I&D repeal)