The New Hampshire Department of Revenue Administration (DRA) is holding a tax amnesty program from December 1, 2025, through February 15, 2026. During the amnesty program, taxpayers have a one-time opportunity to receive amnesty from all penalties and 50% of interest due on outstanding taxes by paying the tax due plus 50% of the applicable per annum interest that has accrued since the tax was due.
The amnesty program is available regardless of whether the DRA has assessed tax or the taxpayer has filed a return and if the taxpayer has appealed or intends to appeal. The right to appeal or to continue an existing appeal is not forfeited by participating in the amnesty program.
The tax returns and payments must be received by the DRA during the tax amnesty period dates outlined above. If a taxpayer has previously paid penalties and interest, they will not be refunded. After the amnesty period, the Commissioner may consider failure to pay during the amnesty program as a factor when considering abatement requests.
The amnesty program applies to all taxes administered by the DRA that are due but unpaid on or before June 30, 2025. Applicable taxes include Business Enterprise Tax, Business Profits Tax, Interest & Dividends Tax, Meals & Rooms Tax, Communications Services 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.
To participate in the amnesty program, no special form or application is required. Taxpayers should simply file any required outstanding tax returns and pay all unpaid tax and 50% of the applicable per annum interest during the tax amnesty period. Taxpayers are responsible for calculating the correct amount due and payable. An online interest calculator and additional helpful information can be found at the DRA Tax Amnesty Program webpage.
While New Hampshire does not impose a sales tax, this information is useful for taxpayers with other tax obligations in the state. (Technical Information Release TIR 2025-006, New Hampshire Department of Revenue Administration, November 21, 2025)