New Hampshire is offering a tax amnesty program from Dec. 1, 2025, through Feb. 15, 2026.[1] During this limited window, taxpayers have a one-time opportunity to resolve outstanding tax liabilities in a way that provides significant benefits. To participate, taxpayers need to file any overdue tax returns and pay all unpaid taxes, along with 50% of the accrued interest. If these requirements are met within the amnesty period, the state will waive all penalties and half of the interest due.
The program applies to any tax administered by the New Hampshire Department of Revenue Administration (DRA) that was due but unpaid as of June 30, 2025. This includes a wide range of taxes, such as the Business Enterprise Tax, Business Profits Tax, Interest & Dividends Tax, Meals & Rooms Tax, Communications Services Tax, Real Estate Transfer Tax, various tobacco taxes, Utility Property Tax, and others.
Eligibility, Requirements, and How to Participate
The amnesty program provides taxpayers the opportunity to clear past tax obligations and save substantially on penalties and interest. No special application is required to take advantage of the program, and taxpayers are responsible for calculating the correct amounts owed, submitting the necessary returns, and making payments during the amnesty window.
For taxpayers under audit or who are disputing taxes administratively, previously paid penalties and interest will not be refunded. However, participating in the program does not affect a taxpayer’s right to appeal or to continue an existing appeal. However, failure to resolve liabilities during the amnesty period may negatively impact future requests for penalty or interest abatement.
It is worth noting that while the Interest & Dividends Tax was repealed as of 2025, the DRA is auditing earlier years. The repeal of this tax prospectively does not close earlier tax years, and amnesty is one way to address any such liability.
Taxpayers are expected to submit amnesty returns with correctly calculated interest, and to facilitate this, the DRA has posted an online interest calculator on the home page of the Granite Tax Connect web portal. Taxpayers can access this by setting up an account. New Hampshire has also issued a Technical Information Release[2] detailing the program.
If you have unpaid tax liabilities in New Hampshire, reach out to your CBIZ tax advisor to discuss whether the amnesty program or a traditional voluntary disclosure may be more beneficial as it relates to your facts.
[1] HB 2 (§ 358 of Chapter 141), effective June 27, 2025.
[2] TIR 2025-006 (Nov. 21, 2025)
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