New Hampshire: corporate income tax, franchise tax unconfirmed and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
No corporate income tax as such; Business Profits Tax 7.5% of taxable business profits for taxable periods ending on or after December 31, 2023, plus Business Enterprise Tax 0.55% of the enterprise value tax base for taxable periods ending…
Franchise or privilege
Not verified
Not verifiedEntity annual report
Yes
annual · April 1 each year following the year of registration; a $50 late fee applies to reports and fees received after April 1
Return due date
Published rule
15th day of the 4th month following the end of the taxable period (April 15 for calendar-year filers)
Extension
7 months
The seven-month extension is automatic only if 100% of the BET and BPT determined to be due is paid by the original due date; otherwise Form BT-EXT with payment must be filed by the due date. An extension is not granted if 100% of the tax is not paid timely.
Zero activity / minimum tax
No return is required below the filing thresholds: for taxable periods beginning on or after January 1, 2025, a BET return is required only where gross receipts from all activities or the enterprise…
No minimum tax amount was stated on the retrieved pages; the thresholds function as the small-business filing floor and are adjusted biennially.
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
15th day of the 4th month following the end of the taxable period (April 15 for calendar-year filers)
15th day of the 4th month following the end of the fiscal taxable period; partnership returns are due the 15th day of the 3rd month
- Payment
Tax payment
Separate dateEstimated payments are required quarterly at 25% each on the 15th day of the 4th, 6th, 9th and 12th months of the taxable period when liability exceeds $200.
The payment date is separate from the filing date
- Extension
Extension
Does not extend paymentThe seven-month extension is automatic only if 100% of the BET and BPT determined to be due is paid by the original due date; otherwise Form BT-EXT with payment must be filed by the due date. An extension is not granted if 100% of the tax is not paid timely.
Automatic · 7 months
- Entity report
Entity report
annualApril 1 each year following the year of registration; a $50 late fee applies to reports and fees received after April 1
Applies to corporations, professional corporations, benefit corporations, LLCs, consumer cooperatives and business trusts. Nonprofit corporations file a nonprofit report and $25 fee by December 31 every five years. The corporation annual…
Email me the New Hampshire guide
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Frequently asked questions
Does New Hampshire impose a corporate income tax?
Yes. No corporate income tax as such; Business Profits Tax 7.5% of taxable business profits for taxable periods ending on or after December 31, 2023, plus Business Enterprise Tax 0.55% of the enterprise value tax base for taxable periods ending… Form: Business Profits Tax return (Form NH-1120) and BET/BPT summary return (BT-Summary).
When is the New Hampshire corporate return due?
15th day of the 4th month following the end of the taxable period (April 15 for calendar-year filers)
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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