At a glance
- Corporate tax
- BPT 7.5% + BET 0.55%
- Tax on wages
- None on wages
- Sales tax
- None
- Economic nexus
- No sales tax
- Minimum wage
- Federal minimum ($7.25)
- UI wage base
- Published by NHES
- New-employer UI rate
- Set quarterly by NHES
- Paid leave program
- None
- Annual report
- $100, Jan 1 – Apr 1
2026 figures, each explained with its source on the area’s page. On top of the federal baseline.
Setup, in order
Register the corporation
Before doing business in New HampshireApply to the Secretary of State for a certificate of authority ($100).
Register for unemployment insurance
Before the first payrollRegister with New Hampshire Employment Security for unemployment insurance; there is no state withholding account.
Report new hires
Promptly after hireReport each new employee to the state’s new-hire registry.
Insurance and paydays
Before the first hireCarry workers’ compensation insurance and set weekly or biweekly paydays.
Decide on business tax filings
Each yearCheck gross business income and BET base against the DRA’s indexed thresholds to see whether BPT and BET returns are required.
The six areas
- AccountingAccounting and state tax in New HampshireNew Hampshire has no sales tax and no wage tax, but taxes business profits at 7.5% and an enterprise base of payroll, interest and dividends at 0.55%. It follows the Code as of 2018.Business profits tax (BPT)7.5%
- ReceivablesReceivables and sales tax in New HampshireNew Hampshire has no general sales tax, so SaaS sold to New Hampshire customers isn’t taxed and there’s no sales tax nexus to track. Customer revenue still drives BPT apportionment.Sales taxNone
- PayablesPayables and contractors in New HampshireNew Hampshire has no sales or use tax and doesn’t tax wages or contractor income, so there is no state 1099 copy and no use tax on software. Classification still matters for unemployment.Sales and use taxNone
- PayrollPayroll taxes and employer rules in New HampshireNew Hampshire doesn’t tax wages, so payroll is unemployment insurance with NHES, the federal minimum wage, weekly or biweekly paydays and final pay within 72 hours of a discharge.State income tax withholdingNone
- ComplianceCompliance and filings in New HampshireNew Hampshire charges $100 to register and $100 for an annual report due between January 1 and April 1. BPT and BET returns are due April 15; there are no state W-2 or 1099 filings.Certificate of authority$100
- AdvisoryAdvisory: credits and decisions in New HampshireNew Hampshire’s R&D credit is 10% of incremental in-state research wages, capped at $50,000 per company and drawn from a $7 million pool. The bigger planning item is the BET.R&D credit10%
Who you register with
- NH Department of Revenue Administration (DRA)Business profits tax and business enterprise tax
- New Hampshire Employment Security (NHES)Unemployment insurance registration and rates
- NH Department of LaborWage-and-hour, workers’ compensation
- NH Secretary of State, Corporation DivisionCertificate of authority and annual reports (QuickStart)
Hiring across the border
An employee who lives in one state and works in another is the most common way a startup ends up registered in two. These are New Hampshire’s neighbors.
Common questions
What taxes does a corporation pay in New Hampshire?
Two. The business profits tax is 7.5% of profits apportioned to New Hampshire. The business enterprise tax is 0.55% of the enterprise value tax base, which is essentially wages paid, plus interest and dividends paid, apportioned. BET paid is generally creditable against BPT, so a profitable company largely pays the higher of the two, while a loss-making company with payroll still pays BET.
Do we collect sales tax on SaaS sold to New Hampshire customers?
No. New Hampshire has no general sales tax. A SaaS company selling to New Hampshire customers doesn’t register or collect, and New Hampshire customers don’t owe use tax on it.
Do we owe use tax on SaaS used in New Hampshire?
No. New Hampshire has no general sales or use tax, so software and equipment bought for a New Hampshire office carry no state sales or use tax.
Do we withhold New Hampshire income tax?
No. New Hampshire doesn’t tax wages, so there is no state withholding account, no W-4 equivalent and no state W-2 filing. Employees who live in New Hampshire but work in Massachusetts are taxed by Massachusetts on those wages.
When is the New Hampshire annual report due?
Between January 1 and April 1 every year, $100, with information current as of January 1. A corporation authorized between December 1 and April 1 skips the first year. Filing after April 1 adds a $50 fee.
Can a software startup claim New Hampshire’s R&D credit?
Possibly, if it qualifies. The credit is 10% of the excess of qualified manufacturing research and development wages paid for work in New Hampshire over the federal § 41 base amount, capped at $50,000 per taxpayer ($100,000 from 2027) and drawn from a statewide pool of $7 million a year. You apply by June 30 after the research year, and the DRA sets final awards by September 30.
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
- RSA 77-A:2 — Business profits tax rate
- RSA 77-A:3 — Apportionment
- RSA 77-A:4 — Deductions, including NOL carryover
- RSA 77-A:5 — Credits, including research and development
- RSA 77-A:6 — Returns and combined reporting
- RSA 77-A:1 — Definitions, Internal Revenue Code conformity
- RSA 77-E:2 — Business enterprise tax rate
- RSA 77-E:5 — Business enterprise tax returns
- NH Department of Revenue Administration — Business taxes
- RSA 293-A — Business Corporation Act, fees and annual reports
- RSA 279:21 — Minimum hourly rate
- RSA 275:43 — Weekly or biweekly pay
- RSA 275:44 — Employees separated before paydays
- RSA 282-A:82 — Unemployment contribution rate reductions
- New Hampshire Employment Security — Employer services
- IRS Publication 1220 — Combined Federal/State Filing participating states
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.