New Hampshire tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
-
New Hampshire research and development credit
Tax credit
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]
Check program requirements [New Hampshire RSA 77-A:5]
Eligibility, claim steps and deadlines for New Hampshire research and development credit
- 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]
Sources reviewed
Full details and sources for New Hampshire research and development credit