The Medicaid Enhancement Tax ("MET") was enacted in 1991. The tax is assessed on the net patient services revenue of every hospital at a rate of 5.5% for the taxable period ending June 30, 2015. For the taxable period ending June 30, 2016, the tax rate is reduced to 5.45% and for the taxable period ending June 30, 2017 and forward, the tax rate is reduced to 5.4%. The taxable period is the 12-month period beginning July 1 and ending June 30. Taxpayers make a nonbinding estimate of the projected tax payment on or before January 15th and a return accompanied by final payment of the tax due on or before April 15th.
MET General Information
MET Laws
MET Rules
MET Forms and Instructions
Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.
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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