Business Tax Deadlines

State filing information

New Hampshire

Business tax filing in New Hampshire: state returns, sales tax, other business taxes, and the federal dates that apply everywhere.

checked 2026-09-01Verified against New Hampshire Department of Revenue Administration (NHDRA). 12 sources.

Corporate income tax return

April 15
Business Profits Tax (BPT): corporate, proprietorship, fiduciary and combined returns are due the 15th day of the 4th month following the end of the...

Partnership / S corporation returns

March 15
Partnerships March 15; S corporations April 15

Sales tax return

None
No statewide sales tax.

Other business taxes

1 tax
Business Enterprise Tax (BET)

New Hampshire Department of Revenue Administration

Other business taxes

TaxWho owes itDue
Business Enterprise Tax (BET)Every business enterprise (any entity type) with gross business receipts over $298,000 OR an enterprise value tax base (compensation + interest + dividends paid) over...Same as BPT: 15th day of the 3rd month after year end for partnerships (Mar 15), 15th day of the 4th month...

Rules in full

Corporate income tax

Business Profits Tax (BPT): corporate, proprietorship, fiduciary and combined returns are due the 15th day of the 4th month following the end of the taxable period (RSA 77-A:6). Rate 7.5% for taxable periods ending on or after 12/31/2023. Filing required only if gross business income exceeds $109,000 (taxable periods beginning on/after 1/1/2025; $103,000 for 2023-2024; threshold indexed biennially).

Extension. RSA 77-A:9: commissioner may extend for good cause; interest still accrues

Partnerships and S corporations

NH has no personal income tax on wages and no PTE election regime; instead BPT (7.5%) and BET (0.55%) are imposed at the entity level on ALL business organizations above the filing thresholds, including partnerships, LLCs, S corporations and sole proprietorships. Sub-S corporations are treated the same as C corporations for BPT. Interest & Dividends Tax repealed for periods beginning after 12/31/2024.

Notes

NH has no general sales tax and no broad personal income tax; business taxation is BPT + BET at entity level for all entity types. Thresholds are indexed every two years (next adjustment for periods beginning 1/1/2027). Change effective 2024+: BPT/BET filing thresholds rose to $109,000/$298,000 for taxable periods beginning on/after 1/1/2025; I&D tax repealed for periods beginning after 12/31/2024; NH decoupled from IRC 163(j) for BPT effective 1/1/2024.

What we could not confirm. revenue.nh.gov returns HTTP 403 to automated fetchers; the homepage and the two FAQ pages were read via a headless browser (Playwright) instead of WebFetch. The automatic 7-month extension rule (100% paid) comes only from a secondary source (Drake KB citing Form BT-EXT); the official BT-EXT/BT-Summary instructions PDF could not be retrieved. No secondary source was fetched that states the specific 3rd-month/4th-month due-date split, though two official sources (DRA FAQ + RSA statutes) agree.

Minimum wage in New Hampshire

State minimum wage

$7.25
Since July 24, 2009

Next change

No scheduled increase
Set by statute

Tipped and local

Tipped cash wage $3.27
No local ordinances found

Checked 2026-09-02 against New Hampshire Department of Labor (N.H). All scheduled minimum wage increases.

Federal dates that apply in New Hampshire

  1. NOV2Mon
    Employers (Payroll)
    FUTA deposit, Q3 2026 (if liability exceeds $500)
  2. NOV2Mon
    Employers (Payroll)
    Form 941, Q3 2026 (employer's quarterly return)
  3. NOV16Mon
    Tax-Exempt Organizations
    Form 990 extended return (Form 8868), tax year 2025
  4. DEC15Tue
    C-Corporations
    Q4 2026 corporate estimated tax (Form 1120-W)
  5. JAN15Fri
    Individuals & Sole Proprietors
    Q4 2026 estimated tax payment (Form 1040-ES)
  6. FEB1Mon
    Employers (Payroll)
    FUTA deposit, Q4 2026 (if liability exceeds $500)

All 2026 federal deadlines

Sources

  1. https://www.revenue.nh.gov/ official
  2. https://www.revenue.nh.gov/resource-center/frequently-asked-questions/business-profits-tax official
  3. https://gc.nh.gov/rsa/html/V/77-A/77-A-6.htm official
  4. https://gc.nh.gov/rsa/html/V/77-A/77-A-2.htm official
  5. https://gc.nh.gov/rsa/html/V/77-A/77-A-9.htm official
  6. https://www.revenue.nh.gov/resource-center/frequently-asked-questions/business-enterprise-tax official
  7. https://gc.nh.gov/rsa/html/V/77-E/77-E-5.htm official
  8. https://gc.nh.gov/rsa/html/V/77-E/77-E-2.htm official
  9. https://kb.drakesoftware.com/kb/Drake-Tax/20031.htm
  10. https://greentradertax.com/new-hampshire-business-taxes-for-traders-bpt-and-bet-exposure-in-2025/
  11. https://rsmus.com/insights/tax-alerts/2024/new-hampshire-year-end-business-tax-update.html
  12. https://www.citizenscount.org/issues/business-taxes

Checked 2026-09-01; researcher confidence 0.85. Corrections with a link to the state's own page: contact@businesstaxdeadlines.com.