How to compute nh-interest-dividends-note for New Hampshire, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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General reference only
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I&D Tax rate — before Dec 31, 2023
5%RSA 77 (Interest and Dividends Tax statute)
I&D Tax rate — tax year ending on or after Dec 31, 2023
4%RSA 77 (Interest and Dividends Tax statute)
I&D Tax rate — tax year ending on or after Dec 31, 2024
3%RSA 77 (Interest and Dividends Tax statute)
I&D Tax rate — on or after Jan 1, 2025 (repealed)
0% — repealedNH House Bill 2 (2023 legislative session); RSA 77
I&D Tax return required for tax year 2025 and beyond
No return requiredNH House Bill 2 (2023 legislative session); NH DRA — Repeal of NH Interest and Dividends Tax Now in Effect
I&D Tax — prior-year obligations (tax year 2024 and earlier)
Must still file and pay; repeal provides no amnesty for prior tax yearsRSA 77 (Interest and Dividends Tax statute); NH DRA — Interest & Dividends Tax overview
Statewide income tax on wages, salaries, or self-employment income
0% (no statewide income tax — never levied)NH Constitution, Part II, Article 6-a; RSA 77-A et seq.
Statewide sales tax
0% (no statewide sales tax)NH RSA Title V (Taxation) — no general sales tax statute enacted
Business Profits Tax (BPT) rate
8.5%RSA 77-A (Business Profits Tax)
Business Enterprise Tax (BET) rate
0.55%RSA 77-E (Business Enterprise Tax)
I&D Tax enactment year
1923RSA 77 (Interest and Dividends Tax statute)
Effective date of I&D Tax full repeal
January 1, 2025NH House Bill 2 (2023 legislative session); NH DRA — Repeal of NH Interest and Dividends Tax Now in Effect
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
Last updated: May 22, 2026
New Hampshire's Interest & Dividends (I&D) Tax has been fully repealed effective January 1, 2025. No income tax return is required for tax year 2025 and beyond.
Phase-out schedule
| Tax year ending | Rate |
|---|---|
| Before Dec 31, 2023 | 5% |
| On or after Dec 31, 2023 | 4% |
| On or after Dec 31, 2024 | 3% |
| On or after Jan 1, 2025 | 0% — repealed |
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