New Hampshire Business Tax Deadlines (2026)
Next: June 15 — Q2 federal estimated tax payment due
Next Deadline: June 15 — Q2 federal estimated tax payment due
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1-Q4) | All | Apr 15, Jun 15, Sep 15, Jan 15 2027 | — |
New Hampshire State Tax Deadlines (2026)
| Tax Type | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Business Profits Tax (BPT) | Businesses with gross income over $50,000 | April 15 (calendar year) | October 15 |
| Business Enterprise Tax (BET) | Businesses with gross receipts over $282,000 | April 15 (calendar year) | October 15 |
| BPT/BET Estimated Taxes (Q1-Q4) | Businesses owing $200+ | Apr 15, Jun 15, Sep 15, Dec 15 | — |
| Meals & Rooms Tax | Hotels, restaurants | Monthly (15th of following month) | — |
| Interest & Dividends Tax | Repealed effective January 1, 2025 | N/A | N/A |
| Annual Report | All business entities | April 1 | — |
Quarterly Estimated Tax Deadlines in New Hampshire
New Hampshire's quarterly estimated tax schedule for BPT and BET differs slightly from the federal schedule:
| Quarter | Federal Due Date | NH BPT/BET Due Date |
|---|---|---|
| Q1 | April 15 | April 15 |
| Q2 | June 15 | June 15 |
| Q3 | September 15 | September 15 |
| Q4 | January 15, 2027 | December 15 |
Businesses that expect to owe $200 or more in combined BPT/BET must make quarterly estimated payments.
New Hampshire-Specific Tax Requirements
New Hampshire is one of the most business-friendly states in New England — there is no personal earned income tax, no sales tax, and no use tax. The state's Interest & Dividends Tax was fully repealed effective January 1, 2025, making New Hampshire a true no-income-tax state for individuals.
However, businesses operating in New Hampshire are subject to two key taxes: the Business Profits Tax (BPT) at a rate of 7.5% on business income exceeding $50,000, and the Business Enterprise Tax (BET) at 0.55% on the enterprise value tax base (compensation, interest, and dividends paid) for businesses with gross receipts over $282,000. The BET paid can be credited against the BPT, so businesses don't pay both in full.
New Hampshire also imposes an 8.5% Meals & Rooms Tax on prepared food, hotel rooms, and motor vehicle rentals. There is no general sales tax, but businesses in hospitality must collect and remit this tax monthly. All business entities registered in the state must file an Annual Report by April 1 each year.
What Happens If You Miss a New Hampshire Tax Deadline?
Missing a BPT or BET deadline in New Hampshire triggers a penalty of 5% of the tax due for each month the return is late, up to a maximum of 25%. Interest accrues on unpaid tax at 10% per year from the original due date.
For estimated tax underpayments, the state charges interest at 10% annually on the underpaid amount. If you fail to file your Annual Report by April 1, your business may lose its good standing status and face administrative dissolution.
New Hampshire does allow extensions — you can request a 7-month extension for BPT/BET returns, but this only extends the filing deadline, not the payment deadline. You must still pay estimated taxes owed by the original due date to avoid penalties and interest.
New Hampshire Department of Revenue Administration
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