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Interest & Dividends Tax

The Interest & Dividends ("I&D") Tax was enacted in 1923. The tax is assessed on interest and dividend income at a rate of 5% for taxable periods ending before December 31, 2023, 4% for taxable periods ending on or after December 31, 2023, 3% for taxable periods ending on or after December 31, 2024. This tax will be repealed effective January 1, 2025.

Reports

Related Links

Interest & Dividends Tax "Frequently Asked Questions"
Interest & Dividends Tax Laws
Interest & Dividends Tax Rules
Interest & Dividends Tax Forms and Instructions

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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