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NH Announces Individual and Business Tax Amnesty Program

NH Announces Individual and Business Tax Amnesty Program

December 4, 2025

Amnesty program will run from 12/1/2025 to 2/15/2026

The New Hampshire Department of Revenue Administration (DRA) recently announced a temporary Tax Amnesty program for individuals and businesses with delinquent payments.

The program will run from December 1 to February 15, and offers the opportunity to save hundreds or thousands in penalties and interest.

What Relief Is Available? From DRA:

“… taxpayers have a one-time opportunity to receive amnesty from all penalties and one-half interest on outstanding taxes by paying the tax due and one-half of the applicable per annum interest that has accrued since the tax was due.”

What Taxes Are Covered? Applicable taxes include the following: Business Enterprise Tax, Business Profits Tax, Interest & Dividends Tax, Meals & Rooms Tax, Communications Services Tax, Electricity Consumption Tax, Real Estate Transfer Tax, Tobacco Tax, Smokeless Tobacco Tax, Utility Property Tax, Railroad Tax, Private Car Tax, Nursing Facility Quality Assessment and Medicaid Enhancement Tax.

What Time Period Is Covered? Taxes due on or before June 30, 2025.

Read more here: Tax Amnesty Program | NH Department of Revenue Administration

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