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
February 22, 2024

Commissioner Stepp filed the final rules Notice 2023-233 for adoption.

February 16, 2024
Notice of Rulemaking Proceedings
January 5, 2024
Notice of rulemaking proceedings. The Initial Proposal text and Rulemaking Notice Form for the readoption of Rev 600 have been updated, and available by clicking on the title of this announcement.
December 28, 2023

Notice of Rulemaking Proceedings

December 27/2023

Notice of Rulemaking Proceedings

December 14, 2023

Final Proposal for Rev 1800 submitted to the Office of Legislative Services, Division of Administrative Rules.

December 7, 2023

A public forum for the Assessment of Regulated Public Utilities will be held on December 13, 2023 at 9:00am.

Please note, a picture ID is required upon entering the building.

 

Training Opportunity for Tobacco Wholesalers
December 4, 2023

The Department of Revenue Administration is offering an optional online training opportunity for Tobacco Wholesalers on Tuesday, December 19, 2023 @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.

Training Opportunity for Tobacco Retailers
December 4, 2023

The Department of Revenue Administration is offering an optional online training opportunity for Tobacco Retailers on Tuesday, December 19, 2023 @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.

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.

Online Training Opportunity for Tobacco Retailers
August 29, 2023

The Department of Revenue Administration is offering an optional online training opportunity for Tobacco Retailers on Wednesday, September 27, 2023 @10am. 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.

March 23, 2023

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 2023-2024 program year beginning July 1, 2023 and ending June 30, 2024.

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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