State Tax Laws - New Hampshire

New Hampshire only levies a tax on dividend and interest income- a flat 5% on any amount over $2,400. Not good news for S-corp owners in the state as most S-corp income is distributed as a dividend. There is no estate tax in New Hampshire.

Corporate tax rates are a flat 8.5%. Annual report fees for an LLC or Corporation run $800. There is no across the board sales tax, but there is a 9% tax on restaurant meals. For more tax information please see: http://www.revenue.nh.gov/


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