An extension to file is not an extension to pay tax.
New Hampshire does not tax wages or salaries. It formerly taxed interest and dividend income above a statutory exemption threshold under the Interest and Dividends Tax, but that tax was repealed effective for tax periods beginning on or after January 1, 2025 - 2024 was the last taxable year, and no 2025 I&D return is required (the repeal does not forgive tax owed for 2024 or earlier). New Hampshire individuals therefore have no income tax extension to file for 2025 forward. Businesses subject to the Business Profits Tax still get an automatic 7-month extension (Form BT-EXT) if 100% of the tax is paid by the original due date.
| Item | Detail |
|---|---|
| General individual income tax | None |
| Interest & Dividends Tax | Repealed for tax periods beginning on or after January 1, 2025; 2024 was the final taxable year (a 2024 return, if required, still had to be filed and paid - no amnesty for pre-repeal years) |
| Individual extension | Not applicable for 2025 forward - there is no individual income tax return to extend |
| Business Profits Tax extension | Automatic 7 months, Form BT-EXT, if 100% of the tax is paid by the original due date (N.H. Code Admin. R. Rev 307.09) |
| Authority | Repeal: 2025 N.H. Laws (per NH DRA guidance); BPT extension: N.H. Code Admin. R. Rev 307.09 |