Individuals and businesses who have recently moved to New Hampshire—or are planning a relocation—have a rare chance to wipe the slate clean on past-due state taxes. From December 1, 2025, through February 15, 2026, the New Hampshire Department of Revenue Administration (DRA) is offering a one-time Tax Amnesty Program that can eliminate all penalties and reduce interest owed by 50%on outstanding taxes.
For newcomers navigating state obligations for the first time, this program provides an important financial reset during their transition to the Granite State.
Who Qualifies?
One of the most notable features of the program is its broad eligibility. Amnesty is available regardless of where you are in the tax process. This includes:
- Unfiled or outstanding tax returns
- Taxes owed but not yet assessed by the DRA
- Existing appeals or planned appeals
- Previous oversight or misunderstanding of NH tax requirements
This makes the program especially beneficial for:
- New residents unfamiliar with New Hampshire’s tax structure
- Out-of-state homebuyers who are purchasing property before understanding their state tax responsibilities
- Self-employed individuals or small business owners relocating from higher-tax states
- Remote workers who recently established New Hampshire residency
Unlike some states, New Hampshire does not impose a broad-based income tax, but it does levy taxes such as the Interest & Dividends (I&D) Tax, Business Profits Tax (BPT), and Business Enterprise Tax (BET). These can easily be overlooked by new arrivals establishing accounts, investments, or businesses in the state.
What’s Being Forgiven?
Under the amnesty program, qualifying taxpayers who pay their outstanding tax liability receive:
- Full forgiveness of all penalties, including failure-to-file or failure-to-pay fees
- A 50% reduction in interest, with only half of the accrued interest since the original due date required
For many taxpayers, particularly those with older liabilities, this can mean significant savings.
How to Apply
Taxpayers must:
- Calculate the tax owed, plus half the accrued interest
- Submit required returns or forms
- Make full payment by February 15, 2026
The DRA will publish detailed guidance, forms, and frequently asked questions on its website as the amnesty window opens.
What Happens After the Deadline?
After February 15, 2026, all penalties and full interest will once again apply. The state has indicated that amnesty will not be offered again in the foreseeable future, making this a rare opportunity.
Takeaway for New Hampshire Newcomers
New residents purchasing homes and establishing roots in the Granite State can use this amnesty period to ensure they begin their life here with a clean tax record. Whether you’ve already moved, are closing on a home, or are making plans to relocate in early 2026, understanding your tax obligations now can protect your financial future—and help you take full advantage of New Hampshire’s tax-friendly environment.