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Medicaid Enhancement Tax

The Medicaid Enhancement Tax ("MET") was enacted in 1991. The tax is assessed on the net patient services revenue of every hospital at a rate of 5.5% for the taxable period ending June 30, 2015. For the taxable period ending June 30, 2016, the tax rate is reduced to 5.45% and for the taxable period ending June 30, 2017 and forward, the tax rate is reduced to 5.4%. The taxable period is the 12-month period beginning July 1 and ending June 30. Taxpayers make a nonbinding estimate of the projected tax payment on or before January 15th and a return accompanied by final payment of the tax due on or before April 15th.


Related Links

MET General Information
MET Laws
MET Rules
MET Forms and Instructions

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
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