New Hampshire research and development credit
Tax credit
Agency: New Hampshire Department of Revenue Administration. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Check program requirements [New Hampshire RSA 77-A:5]
- Who qualifies
- Businesses paying qualifying New Hampshire manufacturing research wages that meet the federal research-expense test. [New Hampshire RSA 77-A:5]
- What it’s worth
- 10% of qualifying wages above the base, limited by program allocation and $50,000 per taxpayer through 2026. The statutory taxpayer cap rises to $100,000 effective January 1, 2027. [New Hampshire RSA 77-A:5]
- How to claim
- Apply on Revenue Administration’s prescribed credit application with supporting records. The statute does not give its form number. [New Hampshire RSA 77-A:5]
- Deadlines and application windows
- Apply by June 30 following the research tax year. Awards are determined by September 30 and used within the subsequent five tax years. [New Hampshire RSA 77-A:5]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed