Tax Overview: New Hampshire
New Hampshire does not levy a state individual income tax or a state sales tax. The Interest & Dividends Tax was fully repealed in 2025, making New Hampshire one of the few states with no broad-based income or sales tax. State tax issues are primarily tied to business taxes (Business Profits Tax and Business Enterprise Tax). Individual residents primarily face federal tax obligations.
Key Tax Facts
- No state individual income tax
- No state sales tax
- Interest & Dividends Tax fully repealed in 2025
- Business Profits Tax (7.5%) and Business Enterprise Tax (0.55%) still apply to businesses
- Federal tax obligations apply fully — IRS maintains collection authority
Common Tax Issues
Businesses still face state-level tax obligations through BPT and BET
Federal tax debts remain the primary concern for individual residents
The 2025 I&D Tax repeal eliminates the last form of individual income taxation
Recent Tax Changes
- 2025: Interest & Dividends Tax fully repealed — zero individual income tax
Official Resources
How Tax Advocate Group Helps New Hampshire Taxpayers
Whether you're dealing with the IRS, the New Hampshire Department of Revenue Administration, or both — we provide comprehensive tax resolution services to New Hampshire residents and businesses.