New Hampshire PTET 2026: deadline, rate, who can elect
New Hampshire (NH), tax year 2026, from the same rules the connector returns. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
New Hampshire does not tax an individual's reported W-2 wages. The interest and dividends tax is repealed for taxable periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
Who can elect
Not applicable.
New Hampshire does not tax an individual's reported W-2 wages. The interest and dividends tax is repealed for taxable periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
How the election is made
Not applicable.
New Hampshire does not tax an individual's reported W-2 wages. The interest and dividends tax is repealed for taxable periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
Election deadline
Not applicable.
New Hampshire does not tax an individual's reported W-2 wages. The interest and dividends tax is repealed for taxable periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
Rate
Not applicable.
New Hampshire does not tax an individual's reported W-2 wages. The interest and dividends tax is repealed for taxable periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
Owner relief
Not applicable.
New Hampshire does not tax an individual's reported W-2 wages. The interest and dividends tax is repealed for taxable periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
Estimates
Not applicable.
New Hampshire does not tax an individual's reported W-2 wages. The interest and dividends tax is repealed for taxable periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
Sunset or repeal
Not applicable.
New Hampshire does not tax an individual's reported W-2 wages. The interest and dividends tax is repealed for taxable periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
Still open in the source review
- New Hampshire has no tax on W-2 wages. The interest and dividends tax is repealed for periods beginning after December 31, 2024. The page does not describe an elective pass-through entity tax.
Sources for this year
Bonus-depreciation conformity is on its own page.