United States · NH
New Hampshire state taxes
Income, corporate and sales tax in New Hampshire for 2026, on top of US federal tax. Administered by the New Hampshire Department of Revenue Administration.

At a glance
- Revenue department
- New Hampshire Department of Revenue Administration
- Individual income tax
- None
- Corporate income / franchise tax
- 7.5% (Business Profits Tax)
- State sales tax
- 0% (avg. combined 0%)
- LLC annual report / fee
- Confirm with your accountant
- Individual return deadline
- No state return for wages
Corporate income or franchise tax
7.5% (Business Profits Tax)
Applies to C corporations in addition to the 21% federal rate. LLCs taxed as partnerships or disregarded entities usually pay through their owners, but some states charge entity-level taxes or fees.
Sales tax
State rate
0%
Avg. local rate
0%
Avg. combined
0%
Cities, counties and special districts add their own rates, so the rate at a given address can differ from the average. Remote sellers may need to register once sales into the state pass its economic nexus threshold.
LLC annual report and fee
Filing deadline
New Hampshire has no individual income tax return for wages. Business taxes and sales tax returns have their own schedules.
Notable rules
- No statewide sales tax.
- The tax on interest and dividends was repealed from 2025.
Frequently asked questions
Does New Hampshire have a state income tax?
New Hampshire does not tax wages. Federal income tax still applies.
What is the sales tax rate in New Hampshire?
There is no statewide sales tax.
How much is the New Hampshire LLC annual report fee?
We have not verified current LLC annual report or franchise fees for this state. Confirm with your accountant or the Secretary of State before you budget.
Income tax as of 2026-01-01; corporate tax as of 2026-01-01; sales tax as of 2026-07-01. Source: Tax Foundation tables compiled from New Hampshire statutes and New Hampshire Department of Revenue Administration publications. Checked 2026-11-01. General information only.
This tool is general guidance only and may contain mistakes or miss recent changes. It is not tax or accounting advice, and we accept no liability for decisions made on it. Always check with the relevant tax authority or a qualified accountant. See the disclaimer.