If you owed state taxes before June 30, you have a chance opportunity to pay them without any penalty and with just half the accrued interest, as long as you do it by Feb. 15, 2026.
This one-time Tax Amnesty Program applies only to state taxes, such as interest and dividends or business taxes, and not to property taxes that are applied by municipalities or to any federal tax.
The Department of Revenue Administration said that as of June 30 there were 7,406 accounts in arrears owing $83.2 million in outstanding taxes. Business taxes account for the largest portion, with 5,292 accounts totaling $61.7 million in overdue taxes. That is followed by Meals and Rooms taxes with 924 accounts totaling more than $14.6 million outstanding.
Amnesty is available to any taxpayer who has a delinquent tax return or has not paid a tax that was due on or before June 30, 2025. This applies to anyone with an outstanding tax notice, including those currently in the appeal process.
Taxpayers must file any required outstanding tax returns and pay all unpaid taxes and 50% of applicable interest by February 15, 2026. An online interest calculator is available on the DRA website at https://www.revenue.nh.gov/tax-amnesty-program.
It was put into effect by a state law signed last summer by Gov. Kelly Ayotte in conjunction with winding down the Interest and Dividends Tax.
The state estimates the one-time amnesty could bring in $5 million to state coffers. Ending the Interest and Dividends Tax is expected to cost New Hampshire at least $147 million each year.