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

Critical eligibility rule: If a New Hampshire tax was due on or before June 30, 2025 and you pay between December 1, 2025 and February 15, 2026, you can qualify for amnesty.

What the program provides

New Hampshire’s Department of Revenue Administration (NHDRA) is offering a one-time tax amnesty window for taxpayers with unresolved state tax liabilities. Eligible taxpayers may receive:

• 100% waiver of penalties, and
• 50% reduction of accrued interest.

To qualify, taxpayers must pay all tax due plus 50% of the applicable per-annum interest accrued since the original due date. Amnesty applies even if the state has already assessed the tax, outstanding returns have not yet been filed, or an appeal is pending or planned.

How to claim amnesty

1. Confirm eligibility for liabilities due on/before June 30, 2025.
2. File any missing returns or reconcile your notice of assessment.
3. Pay tax + 50% interest during Dec. 1, 2025 – Feb. 15, 2026.
4. Retain confirmation of filings and payments for your records.

Taxes covered

Amnesty applies to a wide range of New Hampshire taxes, including: Business Profits Tax, Business Enterprise Tax, Interest & Dividends Tax, Meals & Rooms Tax, Communications Services Tax, Electricity Consumption Tax, Real Estate Transfer Tax, Tobacco and Smokeless Tobacco Taxes, Utility Property Tax, Railroad Tax, Private Car Tax, and certain healthcare-related quality assessment and Medicaid enhancement taxes.

Penalties and exclusions

Eligible penalties waived under the program include failure-to-file, failure-to-pay, underpayment of estimated tax, payment reversal, substantial understatement, false statement, and administrative penalties.
Fees are not included in amnesty (such as lien fees, bank fees, and application fees), and remain due if applicable.

Who should pay attention

This program is particularly relevant for taxpayers with:

• Unfiled New Hampshire returns for older periods
• Open assessments or audit balances tied to eligible dates
• Exposure to BPT, BET, Meals & Rooms, or other covered taxes
• Multi-state operations that may have historical New Hampshire filing gaps

Why act now

Penalty and interest amounts accrue from the original due date and can become significant over time. Amnesty provides an automatic and meaningful reduction. Just as important, after February 15, 2026, the NHDRA has indicated it will be far less willing to abate penalties and interest on balances that would have qualified under this program, making this a narrow window to resolve older liabilities on the best available terms.

FAQ (short answers)

Do I need a special application? No: qualifying is automatic if you file/pay or pay an assessment during the window.

What if the balance is from an audit? You can still qualify if the tax was due on/before June 30, 2025 and you pay during amnesty.

Does paying under amnesty affect an appeal? Amnesty is available even with an appeal pending or planned, but consult your advisor before paying to understand any procedural impacts.

What if prior payments were applied to penalties? Relief may still be available, but treatment depends on account application, a review is recommended.

Next steps

If you have potential New Hampshire exposure from periods due on or before June 30, 2025, consider acting early to allow time for filing, reconciliation, and payment processing before the February 15, 2026 deadline. Your UHY advisor can help confirm eligibility, prepare the necessary filings, and ensure that payments are applied correctly to secure full amnesty benefits. Fill out the form on this page to reach a member of the Tax Practice.