The mission of the Department of Revenue Administration is to fairly and efficiently administer the tax laws of the State of New Hampshire, collecting the proper amount of taxes due, incurring the least cost to the taxpayers, in a manner that merits the highest degree of public confidence in our integrity. Further, we will provide prompt and constructive assistance to the municipal units of government in matters of budget, finance, and the appraisal of real estate.
Announcements and Notices
September 3, 2020
The purpose of this Technical Information Release is to advise taxpayers and tax practitioners of the annual underpayment and overpayment interest rates for calendar year 2021, as determined under RSA 21-J:28. Effective January 1, 2021 through December 31, 2021, the State of New Hampshire interest rates applicable on taxes administered by the N.H. Department of Revenue Administration will be 5% for underpayments and 2% for overpayments.
August 8, 2020
Information for taxpayers to assist with tax filing
August 13, 2020
The DRA has issued TIR 2020-003 to provide taxpayers and tax practitioners with a convenient reference guide of relevant statutory changes made during the 2020 Legislative Session by the New Hampshire General Court impacting various taxes administered by the DRA.
July 27, 2020
The New Hampshire Department of Revenue Administration (NHDRA) recently received the 2020 Federation of Tax Administrators (FTA) Award for its strategic approach to public outreach.
July 1, 2020
Recent legislation, HB 700 (Chapter 117, Laws of 2019) established a uniform methodology for the valuation for local property tax purposes of utility company distribution assets.
Join Scott Bartlett, Assessor in the Town of Goffstown, and Catherine Capron, NHDRA’s Utility Tax Appraiser, who will review this new methodology being utilized in the determination of local utility values.
May 26, 2020
In response to conditions caused by the COVID-19 pandemic, the New Hampshire Department of Revenue Administration (NHDRA) granted automatic relief to qualifying Business Profits Tax (BPT), Business Enterprise Tax (BET) and Interest & Dividends Tax (I&D) taxpayers in March, extending the deadline to remit payment by two months, from April 15 to June 15, 2020. Ahead of the upcoming deadline, NHDRA is sharing a comprehensive list of tips for taxpayers to help reduce the likelihood of processing delays during a particularly busy filing period.
May 19, 2020
Thursday, June 18, 2020, 10:00 am
May 5, 2020
Applications for the Low and Moderate Income Homeowners Property Tax Relief program due June 30; provision allows for additional time to provide federal tax return
April 22, 2020
The New Hampshire Department of Revenue Administration ("Department") issues this Technical Information Release to provide the adjusted allowable average value of Education Tax Credit scholarships for the 2020-2021 program year beginning July 1, 2020 and ending June 30, 2021.
March 30, 2020
In response to conditions caused by the COVID-19 pandemic, NHDRA will grant automatic relief to Business Tax and Interest & Dividends Tax taxpayers in the form of payment relief and expansion of automatic filing extensions and penalty safe harbors. Details of the relief are outlined in a
Technical Information Release 2020-001.
March 3, 2020
DRA providing Tax Filing Tips based on data from prior tax season.
February 11, 2020
The training on 2/18/20 will include a review of the responsibilities of operators, taxable vs nontaxable sales, exemptions from tax, and an introduction to the new Granite Tax Connect portal. Registration is necessary.
January 22, 2020
Low Income Housing Tax Credit (LIHTC) Capitalization Rates
December 9, 2019
This TIR summarizes the changes made to the Tobacco Tax, RSA 78, in HB 4 (Laws of 2019, Chapter 346:92-94), making electronic cigarettes taxable as “other tobacco products” (or “OTP”), effective January 1, 2020. Every manufacturer, wholesaler, retailer, and sampler in the business of selling or distributing electronic cigarettes in this state must register with the New Hampshire Secretary of State, obtain a license issued by the New Hampshire Department of Revenue Administration or the New Hampshire Liquor Commission under RSA 178, as applicable, and otherwise comply with the Tobacco Tax law.
November 25, 2019
This TIR summarizes the clarifications made to theCST in HB 4 (Laws of 2019, Chapter 346:252-258), on the subject of prepaid wireless and voice over internet protocol communications services. Retailers of such communications services must be registered with the NHDRA, and must collect and remit the tax, effective January 1, 2020.
November 19, 2019
Provides a brief summary of tax law changes included in the biennial state budget enacted on September 26, 2019.
November 4, 2019
NHDRA launches new online taxpayer portal & revenue management system
Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.