States / New Hampshire

New Hampshire

Last checked Oct 22, 2026

New Hampshire practitioners work in a handful of state logins: Granite Tax Connect at the Department of Revenue Administration for the business profits and business enterprise taxes, NHES WebTax for unemployment wage reports and new hire reports, NH QuickStart at the Secretary of State for business filings, and the voluntary paid family and medical leave plan insured by MetLife. The tax system (FAST Enterprises GenTax) went live in three rollouts from 2019 to 2021 and its contract has grown from $29.55M to $51.24M through four amendments, two of them sole source. The unemployment system has been maintained by one Concord vendor, SymbioSys Solutions, since 2011; its 2024 sole-source contract was cut from $38.2M to $29.5M in September 2026 after the federal government withdrew modernization grant money.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Kelly A. Ayotte
    • Commissioner of Revenue Administration: Lindsey M. Stepp New Hampshire Department of Revenue Administration
    • Commissioner, Department of Employment Security: Richard J. Lavers New Hampshire Employment Security
    • Commissioner of Administrative Services: Charles M. Arlinghaus New Hampshire Department of Administrative Services

Employer account numbers

Checked Oct 29, 2026. No state income tax on wages, so no withholding account.

New Hampshire has no state tax on wages, so there is no state withholding account. Both income tax chapters in the statutes are repealed: RSA 77, Taxation of Incomes (the interest and dividends tax), was repealed by 2021, 91:99, II, effective January 1, 2025, and RSA 77-B, the Commuters Income Tax, was repealed by 2017, 54:1, effective August 1, 2017. The one state employer payroll number is the New Hampshire Employment Security (NHES) employer account number for unemployment insurance; the administrative contribution under RSA 282-A:87, IV is paid with UI contributions. The Granite State Paid Family Leave Plan (RSA 21-I:99 and following) is voluntary insurance offered through the state's commercial insurance contract, with no state payroll contribution account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. New Hampshire Employment Security (NHES)

The taxable wage base is $14,000, fixed in statute. DOL's July 2026 summary gives a new employer base rate of 2.7% and experienced rates of 0.10% to 7.00%, on a rate year from July 1; the statute adjusts rates each quarter with the trust fund balance (reductions of up to 1.5 points), and every employer also pays an administrative contribution of 2/5 of one percent carved out of its rate. NHES's own pages refused automated reads.

Taxable wage base

2027: $14,000
2026: $14,000
Not indexed. RSA 282-A:69, I applies contributions to wages not to exceed $14,000 paid to an individual in a calendar year. The 2027 figure is the statute as it stands on 2026-11-03. source Public record

New employer rate

2026: 2.7% Base rate from U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026 ("New employer rate shown is the base rate"); NHES's own page was not readable. RSA 282-A:81 sets 2.7% as the floor until one calendar year of experience, but the quarterly fund-balance reductions of RSA 282-A:82 (0.5, 1.0 or 1.5 points when the fund stayed at or above $250 million, $350 million or $400 million through the previous quarter, floor 0.10%) and the administrative contribution can change the rate an employer actually pays in a quarter. source Public record

Rate range

2026: 0.1% to 7% Range from U.S. Department of Labor, Significant Provisions of State UI Laws, effective July 2026, which marks New Hampshire's rate year as July 1 through June 30 and notes that the rate shown is reduced in some circumstances because of UI administration or non-UI taxes paid; DOL's rates leave out surcharges. NHES's own page was not readable. The statute (RSA 282-A:87) has three tables by the employer's reserve: Schedule I (positive balance) 0.05% to 2.6%; Schedule II (deficit for 3 or fewer computation dates) 2.8% to 6.5%; Schedule III (deficit for 4 or more) 3.3% to 7.0%, before the quarterly reductions of RSA 282-A:82 and, for deficit employers, the quarterly add-ons of RSA 282-A:82-a (1.5, 1.0 or 0.5 points when the fund falls below $250 million, $350 million or $400 million). The computation date is January 31. source Public record

Other assessments

• Administrative contribution: 2/5 of one percent: each employer's contribution rate is reduced by that amount and an equal administrative contribution is paid (RSA 282-A:87, IV(a)(1), from the fourth quarter of 2019). After collection costs, 1/3 (up to $6,000,000 a year) goes to the fund established by RSA 282-A:182; of the rest, the share from the increase over 2/10 of one percent goes to the unemployment compensation fund and the remainder to the fund established by RSA 282-A:140. (2026) source Public record

Filing

Employer Tax and Wage Report: Part 1, Employer Quarterly Tax Report (C2-1), and Part 2, Employer Quarterly Wage Report (C2-2)
Due: Contributions are due on or before the last day of the month following the calendar quarter (Emp 304.01); the report is due on or before the date contributions are due (Emp 303.02).
Electronic filing: By number of employees reported (Emp 303.02(d)): 1 to 50, paper, online or Part 2 by electronic media; 51 to 10,500, online or Part 2 by electronic media; 10,501 or more, Part 2 by electronic media. Waivers for lack of automation or economic hardship.
New Hampshire Unemployment Insurance System (NHUIS) employer account; reports filed through the NHES Web Tax System source Public record

FUTA credit reduction

None. No outstanding federal (Title XII) advance: New Hampshire is not on the U.S. Department of Labor's 2025 credit reduction table or its potential 2026 list, and has no Title XII record in Treasury data from January 2025 to November 2, 2026. source Public record

nhes.nh.gov returned 403 (Access Denied) to every automated request, so this file rests on RSA 282-A and the Emp administrative rules at gc.nh.gov.

Not confirmed: nhes.nh.gov blocked automated reads (HTTP 403, Akamai). Not confirmed on NHES's own pages: the new employer rate and rate range actually charged after the quarterly fund-balance adjustments (DOL's July 2026 summary used instead); rate notice timing and appeal deadline; whether voluntary contributions are allowed. Pages to read in a browser: https://www.nhes.nh.gov/services/employers/index.htm and the NHES tax rate page linked from it. Whether the administrative contribution counts toward the FUTA credit is not stated in the statute; left null.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

New Hampshire has no income tax on wages, so employers withhold no state income tax. The Commuters Income Tax (RSA 77-B) was repealed effective August 1, 2017, and the Taxation of Incomes chapter (RSA 77, the interest and dividends tax) was repealed effective January 1, 2025. No city or county income tax withheld by employers was found.

Recent and coming changes

• Jan 1, 2025 RSA 77, Taxation of Incomes (the interest and dividends tax), repealed by 2021, 91:99, II. source Public record

The only state employer payroll account is the New Hampshire Employment Security unemployment insurance account, and the Granite State Paid Family Leave Plan is voluntary (see the employer account numbers section).

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

New Hampshire has no individual income tax: RSA chapter 77, Taxation of Incomes (the interest and dividends tax), was repealed effective January 1, 2025, so there is no resident credit, part-year rule or reverse credit. It does tax business organizations, including partnerships, LLCs and sole proprietorships, at the entity level under the Business Profits Tax (7.5%) and the Business Enterprise Tax (0.55%), and whether a resident's home state credits those taxes is up to that state. New Hampshire is an associate member of the Multistate Tax Commission.

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Business Profits Tax: 7.5% of taxable business profits of every business organization (corporation, partnership, LLC, proprietorship and others) carrying on business in the state; pass-through entities are taxed at the entity level and the income is not included in the owners' gross business profits. A business active both in and outside the state apportions its profits (RSA 77-A:3). source Public record
• Business Enterprise Tax: 0.55% of the taxable enterprise value tax base of every business enterprise, for taxable periods ending on or after December 31, 2022 (RSA 77-E:2). source Public record

Recent and coming changes

• Jan 1, 2025 RSA chapter 77 (Taxation of Incomes, the interest and dividends tax) repealed in full by 2021, 91:99, II. source Public record

revenue.nh.gov returned Access Denied to automated reads, so the facts here come from the RSA on the General Court's site.

Not confirmed: Department of Revenue Administration pages on the repeal and on the Business Profits Tax not read (Access Denied to automated reads). How other states treat New Hampshire's Business Profits Tax in their resident credits is not covered here; see each state's file (Maine's 5217-A covers other jurisdictions' substantially similar pass-through entity taxes).

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Business organizations above the filing thresholds file the business profits tax and business enterprise tax returns: corporations, including S corporations, on Form NH-1120 by the 15th day of the 4th month (April 15, 2026 for 2025), and partnerships on Form NH-1065 by the 15th day of the 3rd month (March 16, 2026), with an automatic 7-month extension if 100% of the tax is paid by the original date. New Hampshire has no individual income tax return. Corporations and LLCs file an annual report with the Secretary of State between January 1 and April 1 ($100, plus $50 if late), registered LLPs pay a $100 annual fee by April 1, and nonprofit corporations file a report every 5 years ($25).

Corporate return

Business profits tax and business enterprise tax. Form NH-1120 (business profits tax); Form NH-1120-WE for water's edge combined groups. The business enterprise tax return is due on the same dates. Due: On or before the 15th day of the 4th month following the end of the taxable period for business organizations other than partnerships and exempt organizations (RSA 77-A:6, I; RSA 77-E:5, I). Filing applies above $92,000 of gross business income (BPT, adjusted biennially) or $250,000 of gross business receipts or enterprise value tax base (BET). For tax year 2025: Apr 15, 2026. Fiscal years: Same rule for any taxable period: the 15th day of the 4th month after it ends. Organizations that file a federal exempt organization return: the 15th day of the 5th month. source Public record

Corporate extension

Automatic. 7 months. Form BT-EXT (Payment Form and Application for 7-Month Extension of Time to File Business Tax Return), used to pay any balance not covered by estimates. The automatic extension applies only if 100% of the tax determined to be due is paid by the original due date; otherwise the extension is denied, and late payments carry interest and penalty under RSA 21-J (Rev 307.09; Rev 2407.07).

S corporations

Form NH-1120 (same return as C corporations). Due: 15th day of the 4th month, the rule for all business organizations other than federal partnership and exempt organization filers (RSA 77-A:6, I). For tax year 2025: Apr 15, 2026. Same automatic 7-month extension with 100% of the tax paid by the original due date. source Public record

Partnerships

Form NH-1065. Due: On or before the 15th day of the 3rd month following the end of the taxable period for organizations required to file a federal partnership return (RSA 77-A:6, I; RSA 77-E:5, I). For tax year 2025: Mar 16, 2026. Automatic 7-month extension if 100% of the tax is paid by the original due date (Rev 307.09). source Public record

Annual report

Filed with the New Hampshire Department of State, Corporation Division through NH QuickStart (Secretary of State online filing).

No annual report provision was found in the limited partnership act (RSA 304-B). Registered charitable trusts also file Form NHCT-12 with the Charitable Trusts Unit, a separate filing.

Recent and coming changes

• Jan 1, 2027 Business enterprise tax filing threshold rises from $250,000 to $400,000 of gross business receipts or enterprise value tax base (RSA 77-E:5, I, as amended by 2026, 280:1). source Public record

The business profits tax and business enterprise tax have the same due dates and the same automatic 7-month extension rule. New Hampshire has no individual income tax return (the interest and dividends tax was repealed effective January 1, 2025; see the PTET page). The Department of Revenue Administration site refused automated reads; dates come from the statutes and the department's rules.

Not confirmed: Department of Revenue Administration due date and form pages (revenue.nh.gov returned Access Denied). Current inflation-adjusted BPT and BET filing thresholds for 2025 not read. Whether the business enterprise tax return is a separate form (Form BET) or part of NH-1120 for single filers not confirmed.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

New Hampshire has no broad personal income tax; its Department of Revenue Administration may require electronic funds transfer from any taxpayer (including combined filers) with a prior-year tax liability of $100,000 or more, with a penalty of 5% of the tax, up to $5,000, for not complying. A late return costs 5% of the tax due (or $10) a month, up to 25% (or $50), and late payment costs a flat 10% of the unpaid tax (50% for fraud). Interest is the IRS underpayment rate in effect on September 1 of the prior year plus 2 points, simple interest; the Department's published 2026 rate could not be read because revenue.nh.gov refused automated reads.

Interest on unpaid tax

The annual underpayment rate is determined by the commissioner as the underpayment rate under IRC sec. 6621(a)(2) in effect on the September 1 immediately preceding the calendar year, plus 2 percentage points. The overpayment rate is the underpayment rate less 3 percentage points; no interest on overpayments refunded within 3 months, or on amounts under $10 unless requested in writing. Compounding: No; simple interest computed for each calendar year, pro rata by days. RSA 21-J:28. source Public record

When tax must be paid electronically

• All taxes: The commissioner may require a taxpayer, including combined return filers, to remit taxes by electronic funds transfer when the taxpayer had a tax liability in the prior tax year of $100,000 or more (except as provided in RSA 78-A:8 and RSA 84-C:5). Penalty for paying another way: 5% of the tax not paid electronically, not to exceed $5,000, in addition to any other penalty; not applied for reasonable cause and not willful neglect (RSA 21-J:33, III). source Public record

Penalties

Late filing

Covers: All taxes administered by the Department, unless otherwise provided (RSA 21-J:30); not applied to a return filed within the extended period under RSA 77-A:9, 77-E:8, 83-C:6, 84-A:7 or 84-C:7. 5% of the tax due or $10, whichever is greater, for each month or part of a month the return is unfiled, figured on the net tax after timely payments. Maximum: 25% of the tax due or $50, whichever is greater. Minimum: $10 a month. RSA 21-J:31. source Public record

Late payment

Covers: All taxes administered by the Department. 10% of the amount of the nonpayment or underpayment (a flat penalty, not monthly); 50% if due to fraud. Maximum: 10% (50% for fraud). The late payment penalty is in addition to the late filing penalty. If the fraud penalty applies, no other addition is imposed for the same nonpayment. A taxpayer penalized under RSA 21-J:33 for failure to pay is not also charged the estimated tax underpayment penalty for that failure (RSA 21-J:32, VI). RSA 21-J:33. source Public record

Estimated tax, corporations

Charged as interest. An addition to tax at the RSA 21-J:28, II underpayment rate on the underpaid installment for the period of underpayment (business profits and business enterprise tax estimates). Safe harbor: Underpayment is measured against 90% of the tax for the period; no penalty if payments equal the lesser of last year's tax (12-month year with a return showing tax), this year's rates applied to last year's facts and law, or 90% of annualized tax; none in the first tax period a return is required. A business profits tax declaration is not required if estimated tax is less than $200. source Public record

Penalty relief

The late filing and late payment penalties do not apply when the failure was due to reasonable cause and not willful neglect; the commissioner must abate any penalty caused by erroneous written advice from the Department given in response to a specific written request (RSA 21-J:42). An assessment can be challenged by petition for redetermination. Time limit: A petition for redetermination of an assessment is due within 60 days after notice of the assessment (RSA 21-J:28-b). source Public record

Other penalties

• Failure to comply with the electronic payment requirement. 5% of the tax, not to exceed $5,000. source Public record
• Substantial understatement (more than 10% of the tax or $5,000, whichever is greater) of a tax under RSA 77-A, 77-E, 78-A, 78-C, 82-A, 83-C or 84-A. 25% of the underpayment attributable to the understatement. source Public record
• Fraudulent failure to pay. 50% of the nonpayment or underpayment. source Public record

By the RSA 21-J:28, II formula, the IRS underpayment rate in effect on September 1, 2025 was 7% and on September 1, 2026 was 7% (IRS quarterly interest rate table), which would give 9% for both 2026 and 2027; the Department's own published rate could not be read, so no rate is entered.

Not confirmed: The administrative rules or Department guidance that apply the $100,000 electronic funds transfer authority (which taxes, methods, enrollment). Whether any individual estimated payment requirement remains after the interest and dividends tax ended; not researched here. Penalty waiver request form or online method, and whether the Department has a first-time abatement policy. The forms used to figure the business tax estimated underpayment (DP-2210 and DP-2220 by name) were not confirmed. A dishonored check penalty; none found in RSA 21-J.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

RSA chapter 21-J, which governs the Department of Revenue Administration (DRA) and the taxes it administers (including the business profits, business enterprise and meals and rooms taxes), has no disaster postponement or IRS conformity provision; late filing and late payment penalties do not apply where the failure was due to reasonable cause and not willful neglect, but interest runs from the original due date. DRA's own disaster notices refused automated reads, so its practice is not confirmed.

When the IRS postpones deadlines

No standing rule found No disaster rule found in RSA chapter 21-J (read in full). RSA 21-J:31 refers only to returns filed late "unless an extension has been granted by the department" or within the extended filing periods set in the tax chapters. RSA chapter 21-J. source Public record

How to get relief

Penalties: RSA 21-J:31: the failure-to-file penalty does not apply if "the failure to file was due to reasonable cause and not willful neglect of the taxpayer." RSA 21-J:33, I: the failure-to-pay penalty "shall not be applied in any case in which the failure to pay was due to reasonable cause and not willful neglect of the taxpayer." RSA 21-J:28, I: interest runs "from the prescribed payment date or original statutory due date to the date payment is actually made.". source Public record

revenue.nh.gov returned 403 (Access Denied) to every automated read, including old technical information releases and press releases found by search.

Not confirmed: DRA TIR 2017-007 (search results say it covered taxpayers who qualified for IRS Hurricane Harvey and Irma relief): blocked, https://www.revenue.nh.gov/tirs/documents/2017-007.pdf DRA press releases on storm extensions (April 2007 storm, December 2008 ice storm): blocked, https://www.revenue.nh.gov/publications/press/documents/20070417.pdf and https://www.revenue.nh.gov/publications/press/documents/20081217.pdf DRA Disaster Relief Request form A-105 (December 2008): blocked, https://www.revenue.nh.gov/publications/press/documents/20081217-a-105.pdf Whether DRA has a standing policy of following IRS postponements, and for which taxes, is not confirmed. Whether DRA administrative rules (Rev) address disaster extensions was not checked.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $10.9B; Individual income tax payments and SECA tax $5.3B; Estate and trust income tax $707M; Business income taxes $467M; Excise taxes $419M; Estate tax $51M; Unemployment insurance tax $23M; Gift tax $15M; Railroad retirement tax $0.0M. source Public record

Filers moving in and out, 2022 to 2023

26,576 returns (40,918 people) with $2.9B of income moved in from other states; 24,408 returns (36,723 people) with $2.1B moved out, a net gain of $0.8B in income. source Public record

Minimum wage

Checked Nov 3, 2026. New Hampshire Department of Labor (labor commissioner)

New Hampshire has no separate state rate: RSA 279:21 adopts the federal minimum wage, which is $7.25 an hour, and no change has been set for 2027. Tipped employees of restaurants, hotels, motels, inns or cabins, and ballrooms who receive more than $30 a month in tips must get a base wage of at least 45 percent of the minimum wage. Employees 16 or under, and employees with less than six months' experience in an occupation (after the employer applies to the labor commissioner), may be paid 75 percent of the minimum.

Rate

$7.25 (2026) RSA 279:21 sets the state minimum at the federal minimum wage, as amended; the federal rate is $7.25.
$7.25 (2027) No change scheduled; the state rate moves only if the federal minimum wage changes. source Public record

How it is set

Fixed in law RSA 279:21 (the federal minimum wage law, as amended) source Public record

Tipped employees

2026: cash wage $3.27, tip credit $3.98 RSA 279:21 sets the base rate at not less than 45 percent of the applicable minimum wage (45 percent of $7.25 is $3.2625); the version of the paragraph that takes effect when the federal minimum wage rises names a floor of $3.27. Applies to tipped employees of a restaurant, hotel, motel, inn or cabin, or ballroom who receive more than $30 a month in tips directly from customers. The Department of Labor's own figure was not read (site blocked).
2027: cash wage $3.27, tip credit $3.98 No change scheduled. source Public record

Youth and training wages

Not less than 75 percent of the applicable minimum wage for a person 16 years of age or under (employer keeps evidence on file), and for a person with less than 6 months' experience in an occupation after the employer applies to the labor commissioner within 10 days after hire (RSA 279:21, IV and V). source Public record

Recent and coming changes

• When the federal minimum wage is next increased, a revised RSA 279:21 introductory paragraph takes effect: the tipped base rate becomes the federal minimum direct wage but not less than $3.27, and cigar bars are added to the covered tipped workplaces. source Public record

Not confirmed: The New Hampshire Department of Labor's site (dol.nh.gov and nh.gov/labor) returned an Akamai Access Denied page, so the Department's minimum wage page, its stated tipped wage and its required poster were not read. Tipped cash wage: $3.27 is the floor named in the future version of RSA 279:21; confirm the Department's figure for the current 45 percent rule. Whether cities or towns may set their own minimum wage was not confirmed from a primary source; none is known. 2026 legislation on the minimum wage was not checked.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Voluntary state program only

New Hampshire has no mandatory paid family and medical leave or temporary disability insurance payroll contribution, so there is no state contribution rate or wage base for 2026 or 2027. The Granite State Paid Family Leave Plan (RSA 21-I:99 and following, 2021) is voluntary commercial family and medical leave insurance: the state buys it for state employees, other employers may choose to sponsor it, and employers that sponsor it get a business enterprise tax credit of 50% of the premium they pay. Workers whose large employers offer no coverage may buy individual coverage through a pool run by the Department of Employment Security.

Plan terms set by statute for state employees: 60% of the average weekly wage, up to 6 weeks a year, with wages capped at the Social Security taxable wage maximum (RSA 21-I:102, III, subject to the commissioner's adjustments under RSA 21-I:106). Non-state employers may sponsor coverage at no cost to employees or on a contributory or partially contributory basis (RSA 21-I:104). Employers with more than 50 employees contract with the carrier directly; individual pool coverage (available by January 1, 2023, premiums capped at $5 per subscriber per week) operates by payroll deduction, and a private employer with more than 50 employees whose employees opt into the pool must remit those premiums to the Department of Employment Security as the commissioner directs (RSA 282-B:3). Employers with fewer than 50 employees may buy coverage by paying premiums into the FMLI premium fund. The sponsoring employer tax credit is RSA 77-E:3-e, against the business enterprise tax.

Not confirmed: The plan's own site (paidfamilyleave.nh.gov, with and without www) did not resolve or answer curl, so the current carrier, premium rates for 2026 and 2027, and how employers remit pool payroll deductions were not read. No saved New Hampshire agency page says in so many words that there is no mandatory paid leave payroll contribution; 'voluntary only' rests on RSA 21-I:100 and RSA 21-I:104.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

New Hampshire does not require private employers to give paid sick leave or paid leave for any reason, and no local paid leave ordinance was found. There is no general state family and medical leave law beyond the federal FMLA; employers with 6 or more employees must give leave for the period of temporary disability from pregnancy and childbirth, and since January 1, 2026 employers with 20 or more employees must allow up to 25 unpaid hours for childbirth, postpartum and infant pediatric appointments. Vacation pay is wages when it is a matter of the employer's practice or policy, so the written policy controls whether it is paid out at separation.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No New Hampshire statute barring cities or towns from requiring paid leave was found, and no local paid sick leave ordinance was found.

Family and medical leave

No general state family and medical leave law; New Hampshire relies on the federal FMLA. RSA 275:37-d gives job restoration and continued health insurance only at employers with 50 or more employees that choose to sponsor family and medical leave insurance under the voluntary Granite State Paid Family Leave Plan (RSA 21-I:99), for employees who take leave and draw its wage replacement benefits. Pregnancy disability leave (RSA 354-A:7, VI) and childbirth and infant appointment leave (RSA 275:37-f) are listed under other leave.

Vacation and PTO at the end of employment

Employer policy controls Vacation pay, sick pay, holiday pay and personal days are wages when due if they are a matter of the employer's practice or policy. Employers must make their vacation, sick leave and other fringe benefit policies available in writing or by posted notice, and benefits earned, accrued or vested before a policy change do not lapse because of the change. Final wages are due within 72 hours of a discharge and by the next regular payday after a resignation. (RSA 275:43, V; RSA 275:44; RSA 275:49, III; N.H. Admin. Rules Lab 803.03(b) and (d)) source Public record

Other leave the law requires

Recent and coming changes

• Jan 1, 2026 RSA 275:37-f: employers with 20 or more employees must allow up to 25 hours of unpaid leave for childbirth, postpartum care and infant pediatric medical appointments in the child's first year (2025, 141:263). in effect source Public record
• Jan 1, 2026 RSA 110-C:1-a: employment protection and unpaid leave with reemployment rights for spouses of involuntarily mobilized service members, at employers with 50 or more employees at one New Hampshire location (2025, 172:1). in effect source Public record
• Aug 13, 2024 RSA 275:41-e: employers may not discharge or discipline a volunteer firefighter or EMT for being late to work after responding to an emergency met on the way (2024, 45:1). in effect source Public record

What was checked: Read RSA chapter 275 in full (the merged chapter on gc.nh.gov), RSA 110-C, RSA 354-A:2 and 354-A:7, RSA 500-A:14 and the labor department's Lab 800 rules. Not listed as leave: RSA 500-A:14 only bars an employer from depriving an employee of employment, or threatening or coercing the employee, because of jury service (no pay or leave rule); RSA 275:71 bars discrimination against victims of domestic violence, harassment, sexual assault or stalking but gives no leave. No voting, bereavement, school activity or donation leave law for private employers was found. The voluntary Granite State Paid Family Leave Plan is on the site's paid leave page.

Not confirmed: No New Hampshire Department of Labor page on vacation payout or use it or lose it policies was read; the answer rests on RSA 275:43, V, RSA 275:49 and Lab 803.03. Whether any 2026 session bill on paid sick or family leave passed a chamber was not checked. Preemption: no statute was found either way; a search of the full RSA for local benefit preemption was not done.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

New Hampshire has no general sales tax, so there is no remote seller registration or marketplace collection for sales of goods. Its meals and rooms (rentals) tax is 8.5 percent of hotel rent, of taxable meals over $1.00 and of motor vehicle rental receipts, collected by the operator and paid to the state (RSA 78-A:6).

Streamlined Sales Tax

Not a member source Public record

No sales tax, per the Department of Business and Economic Affairs page at https://www.nheconomy.com/why-new-hampshire/low-tax-burden; the meals and rooms tax rate is from RSA 78-A:6 at https://gc.nh.gov/rsa/html/V/78-A/78-A-6.htm (source note ends 2021, 91:103, eff. June 25, 2021). The Department of Revenue Administration's site refused automated reads (HTTP 403), as in earlier runs.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

New Hampshire has no state law that bars, caps or sets conditions on a business adding a credit card surcharge for customers. The only surcharge rule found is narrow: a travel service provider may not surcharge a travel agent, or cut the agent's commission, because the consumer paid by credit card. Card network rules and federal law still apply.

The rule

No state law on card surcharges by sellers was found.

Cash discounts

No state law on cash discounts was found.

Sales tax on the surcharge

No state sales tax New Hampshire has no general sales tax. Whether a card surcharge on a taxable meal or room rental is part of the amount subject to the meals and rooms (rentals) tax was not checked.

What was checked: Read the Title XXXI (Trade and Commerce) table of contents on the General Court site and the text of RSA 358-K (Regulation of Consumer Credit Transactions) and RSA 358-N (Prohibited Credit Card Practices in Travel Services). RSA 358-N:2 (1992, effective January 1, 1993) bars a provider of travel services from imposing a surcharge on, or reducing the commission of, a travel agent because the consumer used a credit card; a violation is an unfair or deceptive trade practice under RSA 358-A, and scheduled airlines are exempt. It does not govern surcharges charged to consumers. No 2025 or 2026 bill on card surcharges that passed a chamber was found.

Not confirmed: RSA 358-A (the Consumer Protection Act) and Department of Justice Consumer Protection guidance were not read for statements on card surcharges. Whether the Department of Revenue Administration treats a card surcharge on a taxable meal or room as part of the meals and rooms tax base was not checked.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

New Hampshire has no tax on wages, so no PTET is needed: RSA 77, Taxation of Incomes (the interest and dividends tax), was repealed effective January 1, 2025, and RSA 77-B, the commuters income tax, effective August 1, 2017, so there is no individual income tax for an entity-level election to shift to the entity.

Recent and coming changes

• Jan 1, 2025 RSA 77, Taxation of Incomes (the interest and dividends tax), repealed by 2021, 91:99, II. source Public record

Not confirmed: The Department of Revenue Administration site (revenue.nh.gov) returned 403 to automated reads; nothing there was needed for this file. The 2025 and 2026 New Hampshire legislative records were not searched for a PTET bill; with no individual income tax, none would be expected.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: business profits tax (with the business enterprise tax, which is not measured by income)

New Hampshire has no individual income tax (the interest and dividends tax, RSA 77, was repealed effective January 1, 2025). Its business profits tax follows the Internal Revenue Code in effect on December 31, 2018 (static conformity, RSA 77-A:1, XX), so the 2025 federal law does not apply unless the legislature adopts it, and no such law was found. The business profits tax also has its own rules: no bonus depreciation, section 179 capped at $500,000, and no section 163(j) interest limit since 2024.

Follows the Code

Fixed date, Code as of Dec 31, 2018. RSA 77-A:1, XX(o)
For taxable periods beginning on or after January 1, 2020, the Code in effect on December 31, 2018, subject to the adjustments in RSA 77-A:3-b. source Public record

Starting point

Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026
The business profits tax Code date remains December 31, 2018, before Public Law 119-21. Gross business profits for a corporation is federal taxable income as determinable under that Code; partnerships and proprietorships start from federal ordinary income or net profit under the same Code. source Public record

Provision by provision

The Department of Revenue Administration site (revenue.nh.gov) returned 403 to automated reads, so this file rests on the statutes.

Not confirmed: Department of Revenue Administration guidance on Public Law 119-21 could not be read (revenue.nh.gov returned 403); a search result points to revenue.nh.gov/announcements-notices/documents/impact-bpt.pdf. HB 1668 (2026), reported by a secondary tracker as a bill to move the business profits tax to rolling conformity, was listed there as dead; its bill status page on gc.nh.gov was not read. Whether the business profits tax requires five-year amortization of 2022 and later research costs under the 2018 Code version of section 174, or has its own rule, was not confirmed from a primary source.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

New Hampshire has no state law requiring pay or a pay range in job postings, or requiring pay to be disclosed to applicants or employees on request. State law does bar employers from stopping employees from disclosing their own wages, and requires employers to tell new hires their rate of pay at the time of hiring.

Salary history ban: No. No salary history provision appears in RSA chapter 275 (Protective Legislation), the chapter that holds the state's equal pay and pay disclosure sections. Other titles were not searched. source Public record

What was checked: Checked on the General Court's RSA site: the full table of contents of RSA chapter 275 (Protective Legislation), including the Discrimination in the Workplace sections (275:36 to 275:41-e) and Payment of Wages (275:42 to 275:55), and the text of RSA 275:37 (equal pay), 275:41-b (pay disclosure: an employer may not require an employee to refrain from disclosing the employee's wages or punish an employee for disclosing wages, salary or paid benefits; effective January 1, 2015), 275:41-c (pay equity information the Commissioner of Labor publishes) and 275:49 (an employer must notify employees at the time of hiring of the rate of pay and the day and place of payment). None requires pay in job postings or a pay range on request. RSA 275:49 is a wage payment notice at hire, not a pay range disclosure, so it is not listed as a disclosure law. New Hampshire Department of Labor pages were not read (state agency sites refused automated reads in earlier research).

Not confirmed: Web trackers report a 2026 bill, HB 1123, that would have required a starting salary range and benefits description in postings for employers with 50 or more New Hampshire employees, and report that it was killed in the House in February 2026. Not confirmed on the General Court's bill status site (gc.nh.gov bill pages did not load without a browser). If confirmed, it passed neither chamber. RSA chapter 354-A (Law Against Discrimination) and other titles were not searched for salary history or pay disclosure provisions. No municipal ordinance was found; city codes were not searched one by one.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. New Hampshire Department of Revenue Administration (DRA)

New Hampshire's power of attorney is Form DP-2848, Power of Attorney, under DRA rule Rev 2903.03, which also lets a POA be filed through Granite Tax Connect or by a letter with the same information; whether the federal Form 2848 counts as such a letter is not stated. No paid preparer registration program was found. No preparer e-file mandate was found in the statutes or DRA rules read; the DRA website refused automated reads, so its practitioner pages and forms were not checked.

Power of attorney

Form DP-2848, Power of Attorney. Any person the taxpayer names; the rule requires the name, mailing address and phone number of the person granted the power and does not limit it to attorneys, CPAs or enrolled agents. The subject matter and scope stated in the POA. It must say whether the person may receive confidential information and perform all acts related to the subject matter, or only receive or inspect confidential tax information, and to what extent existing POAs are not revoked. File Form DP-2848, file electronically through Granite Tax Connect, or send a letter with the same information. A DP-2848 or letter goes by mail or delivery to DRA Audit Division, PO Box 1388, Concord, NH 03302-1388, by fax to a current DRA employee, or by email to POA@dra.nh.gov. No expiration stated in the rule; the POA states which existing POAs it does not revoke. source Public record

Federal Form 2848

Not stated Rev 2903.03 accepts DP-2848, a Granite Tax Connect filing, or a letter that contains the information the rule lists; the federal Form 2848 is not named. source Public record

Information only

Form DP-2848 limited to receiving or inspecting confidential tax information only (Rev 2903.03(b)(4)(b)). The DRA may disclose or let a representative act only with a properly executed POA on file, with the taxpayer, a POA holder or an authorized employee present to authorize verbally, or when satisfied that the representative is authorized. On the return: Check-the-Box limited power of attorney (Rev 2903.04): checking the POA box on a tax form lets the DRA discuss that form with the preparer named on it; both taxpayer and preparer sign. It does not make the preparer an agent or revoke an earlier POA. source Public record

Preparer registration

No program found

Preparer ID on returns

Unless filed electronically or preprinted, every tax form must show the tax preparer's name and preparer tax identification number when someone other than the taxpayer prepares it (Rev 2904.08(b)(3)); the rules define the PTIN as the IRS number for enrolled agents and preparers. PTIN: required. source Public record

Transcripts and account records

RSA 21-J:14 lets the DRA deliver to a taxpayer or the taxpayer's duly authorized representative a copy of any return or other papers the taxpayer filed. The request form and procedure were not found because the DRA site refused automated reads. Who can ask: The taxpayer or a duly authorized representative. Copies of returns or other papers filed by the taxpayer. source Public record

Online access for professionals

Granite Tax Connect (GTC). Rev 2903.03 lets a power of attorney be filed electronically through Granite Tax Connect. source Public record

New Hampshire has no broad personal income tax. efile is null because no preparer e-file mandate was found: Rev 706.01 makes meals and rentals operators that do not file electronically forfeit their commission (unless under $25,000 of taxable revenue), and RSA 21-J:3, XXI lets the DRA require electronic payment from taxpayers with $100,000 or more of prior year liability, but neither is a preparer rule. RSA 21-J:33-b sets $1,000 and $2,000 preparer penalties for understatements due to willful neglect or willful attempts.

Not confirmed: revenue.nh.gov and www.revenue.nh.gov returned Access Denied (Akamai) to automated reads, so Form DP-2848 itself, its current revision, the Granite Tax Connect third party (practitioner) logon procedure, any copy request form, and any practitioner contact were not read. Whether a federal Form 2848 is accepted as a letter under Rev 2903.03(d)(3): not stated. Whether the DRA requires preparers to e-file Business Profits Tax or Business Enterprise Tax returns: no rule found in RSA 21-J, RSA 77-A, RSA 77-E or Rev 2900, but DRA guidance was not read. No preparer registration law was found; the negative rests on the statutes and rules read (the Taxpayer Advocate Service's 2018 list does not include New Hampshire).

Rules for tax professionals in every state

Federal tax data sharing

15 IRS data-sharing agreements with agencies in New Hampshire, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by New Hampshire Department of Employment Security source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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