New Hampshire Announces Tax Amnesty Program (Dec. 1, 2025 – Feb. 15, 2026)

New Hampshire taxpayers with unresolved state tax liabilities will soon have a limited opportunity to reduce their outstanding tax exposure. The New Hampshire Department of Revenue Administration (NHDRA) has announced a one-time Tax Amnesty Program running from December 1, 2025 through February 15, 2026.

During this period, eligible taxpayers may receive amnesty from all penalties and one-half of accrued interest by paying the underlying tax due and 50% of the applicable annual interest. Amnesty applies to taxes due on or before June 30, 2025, and is available even if the NHDRA has already assessed the liability or the taxpayer has an appeal pending or planned. Our State and Local Tax Practice has outlined the critical details of the program.

Program overview

The amnesty program will be open from December 1, 2025, to February 15, 2026, and covers New Hampshire taxes due on or before June 30, 2025. Taxpayers who elect to enroll in the program will have 100% of their penalties tied to eligible tax periods waived, along with 50% of their accrued interest.

For amnesty, taxpayers must pay all tax due and one-half of the interest accrued since the original payment deadline.

Qualification criteria

Qualifying for the program is straightforward, and no special application is required. If the liability meets the date requirement (due on or before June 30, 2025), taxpayers can qualify in one of two ways during the amnesty window:

• File outstanding returns and pay:
  • all unpaid tax, and
  • 50% of applicable per-annum interest.

• Pay an outstanding notice of assessment by paying:
  • the assessed tax, and
  • 50% of applicable per-annum interest.

Amnesty is available regardless of whether the NHDRA has already assessed the tax, an outstanding return has been filed yet, or the taxpayer has appealed, or intends to appeal the liability.

Taxes included and penalties eligible for amnesty

The program applies to a broad list of New Hampshire taxes administered by the NHDRA, including:

• Business Enterprise Tax
• Business Profits Tax
• Interest & Dividends Tax
• Meals & Rooms Tax
• Communications Services Tax
• Electricity Consumption 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

If you are uncertain whether a liability falls under one of these categories, a quick account review can confirm eligibility.

Penalties eligible for amnesty include:

• Failure to File or Failure to Pay Penalty
• Underpayment of Estimated Tax Penalty
• Payment Reversal Penalty
• Substantial Understatement of Tax Penalty
• False Statement Penalty
• Administrative Penalty

Lien fees, bank fees, application fees, and similar charges remain due even if the underlying tax qualifies for amnesty.

Key considerations

Tax penalties and interest accrue from the original due date and can become significant over time. This program provides an automatic and substantial reduction in those added costs.

The NHDRA has also indicated that after the amnesty period ends, it will be less willing to grant abatements for penalties and interest on amounts that would have qualified under this program. In other words, this is a narrow window to resolve older liabilities on the most favorable terms the state is likely to offer.

Next steps

If you have outstanding New Hampshire tax returns or unpaid liabilities from periods due on or before June 30, 2025, we recommend acting early to avoid last-minute complications before the February 15, 2026 deadline.

To discuss your eligibility or get help preparing a submission under the program, please fill out the form on this page to speak with a leader of our State and Local Tax Practice.