New Hampshire (NH)
None required
None required
✓ No State Income Tax
NH — New HampshireNew Hampshire Has No Personal Income Tax — Here’s What That Means
New Hampshire has never taxed wages or salaries, and as of tax year 2025, its only individual-level tax — the Interest & Dividends Tax — has been fully repealed. If you live in New Hampshire, you have no state income tax return to file, no state extension to request, and no state payment to make on your 2025 income. Your only filing obligation is federal — and if you need more time on your federal return, you can file IRS Form 4868.
New Hampshire Extension Checklist — 2026
No state paperwork on individual income for 2025. Just handle your federal return.
No state return
No New Hampshire Return Required
New Hampshire’s Interest & Dividends Tax — its only individual-level income tax — is repealed for tax periods beginning January 1, 2025. There is no 2025 state return to file, no extension form, and no state agency to contact for individual income. (Sole proprietors should note this doesn’t exempt business-level taxes like the Business Profits Tax or Business Enterprise Tax.)
April 15, 2026
Extend Your Federal Return (If Needed)
Need more time on your federal return? File IRS Form 4868 by April 15, 2026 for an automatic extension to October 15, 2026. Pay any federal balance due by April 15 to avoid IRS interest and penalties.
irs.gov/directpay
If you owe federal tax, pay by April 15, 2026 via IRS Direct Pay (free) or card. There is no New Hampshire state payment to make on 2025 income.
October 15, 2026
File Your Federal Return
File your federal return with the IRS. There is no New Hampshire individual return to add. Filing sooner means a faster refund — and if you extended, your federal deadline is October 15, 2026.
Secure eFile · Step-by-step guidance · 24/7 support
New Hampshire State Penalties — None Apply to 2025 Individual Income
With the Interest & Dividends Tax repealed, there are no New Hampshire failure-to-file or failure-to-pay penalties on 2025 individual income. All penalty risk sits at the federal level.
| Penalty Type | Rate | Cap | Trigger |
|---|---|---|---|
| NH Failure to File (individual) | None — Interest & Dividends Tax repealed for 2025 | ||
| NH Failure to Pay (individual) | None — no individual income tax to pay | ||
| NH Interest (individual) | None — no individual balance can accrue interest | ||
New Hampshire Personal Income Tax — Quick Facts
| State Personal Income Tax | None for 2025 — Interest & Dividends Tax fully repealed effective tax periods beginning January 1, 2025; wages/salaries were never taxed |
| State Return Required | No (for 2025 individual income) |
| State Extension Required | No |
| State Extension Form | None |
| State Return Form | None (Form DP-10 only applies to pre-2025 Interest & Dividends Tax years) |
| State Payment Required | No |
| Federal Return | Still required — file with the IRS |
| Federal Extension | File IRS Form 4868 by April 15, 2026 (extends to October 15, 2026) |
| State Payment Portal | N/A — no individual income tax for 2025 |
| State Agency | NH Department of Revenue Administration (handles Business Profits Tax, Business Enterprise Tax, and property tax equalization — not individual income) |
| State Failure-to-File Penalty | None for 2025 individual income |
| State Failure-to-Pay Penalty | None for 2025 individual income |
New Hampshire Tax — Frequently Asked Questions
Do I need to file a New Hampshire state tax return?
No, not for 2025 individual income. New Hampshire’s Interest & Dividends Tax — its only tax on individuals — was repealed for tax periods beginning January 1, 2025. There is no state return, no extension, and no state payment on 2025 income.
Wasn’t there a tax on interest and dividends?
Yes — New Hampshire’s Interest & Dividends Tax phased down from 5% and was fully repealed effective January 1, 2025. If you owe on a 2024-or-earlier I&D return, that older filing obligation is unaffected; the repeal only applies going forward.
What about my federal return?
Federal income tax still applies to New Hampshire residents. If you need more time to file your federal return, file IRS Form 4868 by April 15, 2026 for an automatic extension to October 15, 2026.
Are there any New Hampshire penalties for filing late?
Not on individual income for 2025 — with no individual income tax in effect, there’s nothing to file late or pay late at the state level. Any penalty risk applies only to your federal return.
I’m self-employed in New Hampshire — am I really off the hook?
Only for individual income tax. Sole proprietors and businesses above statutory thresholds may still owe New Hampshire’s Business Profits Tax or Business Enterprise Tax — separate business-level taxes unaffected by the Interest & Dividends Tax repeal.
Do I owe any New Hampshire state payment on 2025 income?
No. New Hampshire residents owe no individual income tax for 2025 and have no state payment portal or voucher for it. If you owe federal tax, pay the IRS directly by April 15, 2026 using IRS Direct Pay or a card.
Ready to File Your Federal Return?
File your federal return online — no New Hampshire individual state return required. October 15 federal extension deadline — secure, fast, with live support.