New Hampshire’s Tax Amnesty Program allows individuals and businesses to settle outstanding taxes at reduced amounts, potentially saving taxpayers millions while generating over USD 5 million in one-time revenue for the state’s General and Education Trust Funds.
New Hampshire’s Department of Revenue (DRA) announced that its one-time tax amnesty program, enacted under H.B. 2 in June, began on 1 December 2025 and will continue until 15 February 2026.
Amnesty is available to any taxpayer who has a delinquent tax return or has not paid a tax that was due on or before 30 June 2025. This applies to anyone with an outstanding tax notice, including those who are currently in the appeal process.
To take advantage of the Tax Amnesty Program, taxpayers must file any required outstanding tax returns and pay all unpaid taxes and 50% of applicable interest by 15 February 2026.
This initiative is expected to raise more than USD 5 million in critical revenue for the New Hampshire General and Education Trust Funds and the one-time Tax Amnesty Program, providing taxpayers the opportunity to pay any outstanding taxes without penalty and with 50% of accrued interest.
“This Tax Amnesty Program provides the public and businesses with an opportunity to address outstanding taxes, while paying significantly less than they might otherwise pay,” said Lindsey Stepp, Commissioner, New Hampshire Department of Revenue Administration. “Along with potentially saving taxpayers millions of dollars, this program provides the state with the chance to generate much-needed, one-time revenue, as we expect our Tax Amnesty Program to deliver more than USD 5 million to the New Hampshire General and Education Trust Funds, which supports a range of essential programs and services.”
An online interest calculator is available on the DRA website at https://www.revenue.nh.gov/tax-amnesty-program.
As an example of the benefits of this program, if a taxpayer failed to pay a USD 1,000 Interest and Dividends Tax due in April 2023, that taxpayer currently owes DRA a total of USD 1,585.95, between the original bill, penalties, and interest. Utilising the Tax Amnesty Program, that taxpayer would pay USD 1,117.97, saving a total of USD 467.98.
In another scenario, if a taxpayer owes USD 1,600 in business taxes due on 15 April 2024, that taxpayer currently owes DRA a total of USD 2,537.07, after penalties and interest. Under the Tax Amnesty Program, the taxpayer would pay USD 1,788.54, saving a total of USD 748.53.
The Tax Amnesty Program comes on the heels of the repeal of New Hampshire’s Interest and Dividends Tax. While the repeal took effect 1 January 2025, taxable periods beginning on or before 31 December 2024, remain subject to audit and collection by DRA per applicable law and rules.
As of 30 June 2025, 7,406 accounts are in collection status, totalling USD 83.2 million in outstanding taxes. The average outstanding tax notice amounts to USD 11,234. Business taxes account for the largest portion, with 5,292 accounts totalling USD 61.7 million in overdue taxes. That is followed by Meals and Rooms taxes with 924 accounts totalling more than USD 14.6 million outstanding.
About 80% of New Hampshire’s General and Education Trust Funds taxes are collected by DRA and are used to fund critical programs and services, including education, health and social services, administration of justice and public protection, and resource protection and development.
This program is open to all individuals and businesses, including those who have not previously filed a return or paid taxes.
