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Interest Rates for Underpayment and Overpayment of Tax

The New Hampshire statutes governing interest rates were amended in 1995 (Chp. 268, Laws of 1995) to require that, starting on January 1, 1998 and determined annually thereafter, the New Hampshire interest rates would be based upon the rates set by the federal government under Internal Revenue Code § 6621(a)(2). RSA 21-J:28, II provides that the “annual underpayment rate” (the interest rate on tax due) is tied to the underpayment rate specified in the Internal Revenue Code of 1986, as in effect on the September 1 immediately preceding such calendar year, plus 2 percentage points.

 

Period Interest for Underpayment of Tax Interest Rate for Overpayment of Tax
1/1/2019 - 12/31/2019 7% 4%
1/1/2017 - 12/31/2018 6% 3%
1/1/2016 - 12/31/2016 5% 2%
1/1/2015 - 12/31/2015 5% 2%
1/1/2013 - 12/31/2014 5% 2%
1/1/2010 - 12/31/2012 6% 3%
1/1/2009 - 12/31/2009 7% 4%
1/1/2007 - 12/31/2008 10% 7%
1/1/2006 - 12/31/2006 8% 5%
1/1/2005 - 12/31/2005 6% 3%
1/1/2004 - 12/31/2004 7% 4%
1/1/2003 - 12/31/2003 8% 5%
1/1/2002 - 12/31/2002 9% 6%
1/1/2001 - 12/31/2001 11% 8%
1/1/1999 - 12/31/2000 10% 7%
1/1/1998 - 12/31/1998 11% 8%
Prior to 1/1/1998 15% 10%



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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