Interest & Dividends Tax
The Interest and Dividends (I&D) Tax is a tax assessed on interest and dividend income.
The State of New Hampshire does not have an income tax on an individual's reported W-2 wages.
The tax is assessed at 5% for tax periods ending prior to December 31, 2023, 4% for taxable periods ending on or after December 31, 2023, and 3% for taxable periods ending on or after December 31, 2024. The I&D Tax is repealed for taxable periods beginning after December 31, 2024.

Tax Repealed
Tax Repealed
Effective for taxable periods beginning after December 31, 2024, the Interest and Dividends tax is repealed. To learn more, please see Technical Information Release, TIR 2025-001.
You can find all the required forms for filing the I&D tax by selecting the below link.
We strive to answer all your questions regarding the I&D tax. You can select the below link or call our Call Center at (603) 230-5920.
File and pay your I&D taxes using our online portal Granite Tax Connect (GTC).