NH Department of Revenue Administration
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Welcome

New Hampshire Department of Revenue Administration

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
Online Training Opportunity for Tobacco Retailers
June 10, 2024

The Department of Revenue Administration is offering an optional online training opportunity for Tobacco Retailers on Tuesday, June 18, 2024 @1pm. The training will focus on retailer’s responsibilities regarding the sale of taxable tobacco products to consumers in the state of New Hampshire. This virtual training will be conducted through Microsoft TEAMS. Please email the Tobacco Group at Tobacco@dra.nh.gov to reserve your spot and the Microsoft TEAMS link will be sent a couple days before the training with a reminder.

If you have any questions, please contact the Tobacco Group at (603) 230-4359.

Online Training Opportunity for Tobacco Wholesalers
June 10, 2024

The Department of Revenue Administration is offering an optional online training opportunity for Tobacco Wholesalers on Tuesday, June 18, 2024 @10am. The training will focus on wholesaler’s responsibilities regarding the sale of taxable tobacco products to retailers and other wholesalers in the state of New Hampshire. We will also review the filing requirements, recent law changes and our online filing system. This virtual training will be conducted through Microsoft TEAMS. Please email the Tobacco Group at Tobacco@dra.nh.gov to reserve your spot and the Microsoft TEAMS link will be sent a couple days before the training with a reminder.

If you have any questions, please contact the Tobacco Group at (603) 230-4359.

June 6, 2024

Conditional Approval Request for Rev 2200 was submitted to the Office of Legislative Services, Division of Administrative Rules.

June 4, 2024

Please take notice that the Department has changed the date of the public hearing for the readoption of Rev 2000. The public hearing will be held on Monday July 1, at 9:00 a.m. at 109 Pleasant Street, 2nd Floor, Room #254, Concord, New Hampshire on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

June 4, 2024

Conditional Approval Request for Rev 3400 was submitted to the Office of Legislative Services, Division of Administrative Rules.

Rev 1500 Railroad and Private Rail Car Company Taxation rules are now readopted and filed
May 23, 2024

Commissioner Stepp filed the final rules Notice 2024-37 for adoption.

May 23, 2024

Notice of Rulemaking Proceedings

May 6, 2024
Eligible NH homeowners now have the opportunity to receive property tax relief through the NHDRA Low and Moderate Income Homeowners Property Tax Relief Program
April 29, 2024

Commissioner Stepp filed the final rules Notice 2024-19 for adoption.

April 2, 2024

On March 28, 2024 Commissioner Stepp filed the final rules Notice 2023-301 for adoption.

March 28, 2024
Commissioner Stepp filed the final rules Notice 2023-296 for adoption.
March 14, 2024

The New Hampshire Department of Revenue Administration issues this Technical Information Release to provide the adjusted allowable average value of Education Tax Credit scholarships for the 2024-2025 program year beginning July 1, 2024 and ending June 30, 2025.

March 4, 2024
The New Hampshire Department of Revenue Administration (NHDRA) highlights tips and resources to assist taxpayers with the tax filing process.
November 30, 2023
Commissioner Stepp filed the final rules Notice 2023-215 for adopted
October 10, 2023
The Department of Revenue Administration's Fiscal Year 2023 is now available.
September 26, 2023

The DRA has issued TIR 2023-003 to provide taxpayers and tax practitioners with a convenient reference guide of relevant statutory changes made during the 2023 Legislative Session by the New Hampshire General Court impacting various taxes administered by the DRA.

September 5, 2023

Effective January 1, 2024 through December 31, 2024, the State of New Hampshire interest rates applicable on taxes administered by the N.H. Department of Revenue Administration will be 9% for underpayments and 6% for overpayments.

March 13, 2023
The New Hampshire Department of Revenue Administration (NHDRA) highlights tips and resources to assist taxpayers with the tax filing process.
October 24, 2022
Statutory Change to Property Tax Credits for Veterans - Readoption Required
October 12, 2022
The Department of Revenue Administration's Fiscal Year 2022 is now available.
September 14, 2022
Effective January 1, 2023 through December 31, 2023, the State of New Hampshire interest rates applicable on taxes administered by the N.H. Department of Revenue Administration will be 7% for underpayments and 4% for overpayments. 
September 1, 2022
The DRA has issued TIR 2022-003 to provide taxpayers and tax practitioners with a convenient reference guide of relevant statutory changes made during the 2022 Legislative Session by the New Hampshire General Court impacting various taxes administered by the DRA.
August 3, 2022
Federation of Tax Administrators honored NHDRA for its Meals & Rooms Tax Monitor Forward Audit Program
April 4, 2022
  • The purpose of this updated TIR is to clarify that taxpayers should reference the IRC in effect on December 31, 2018 to determine the tax impact of those programs not more specifically addressed in this TIR or subsequent legislation. For more specific guidance relative to tax treatment of forgiven Paycheck Protection Program (PPP) loans, taxpayers should reference RSA 77-A:3-c and TIR 2021-003.
November 30, 2021
NHDRA explains how to calculate property taxes as it releases new town tax rates.
September, 27, 2021
Starting October 1, the tax rate for the Meals and Rooms (Rentals) Tax will decrease from 9% to 8.5
August 16, 2021

Granite Tax Connect now available for Tobacco/Smokeless Tobacco Tax, Real Estate Transfer Tax, Private Car/Railroad Tax, Utility Property Tax and Low to Moderate Income Credit

June 21, 2021

The Department of Revenue Administration has issued TIR 2021-003 to alert taxpayers to the passage of Senate Bill 3 (Chapter 74, Laws of 2021) effective June 10, 2021, which amends the RSA 77-A Business Profits Tax (BPT) to exclude the business income of a taxpayer received by reason of forgiveness of indebtedness under the Paycheck Protection Program (PPP).

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
Concord, NH 03301
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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