NH lacks a general sales tax and individual income tax on wages but imposes a Business Profits Tax and Business Enterprise Tax under RSA 77-A and 77-E. Manchester businesses file at state level, not city.
New Hampshire applies the Business Profits Tax (BPT) at roughly 7.5% on net business income over a filing threshold (NH RSA 77-A) and the Business Enterprise Tax (BET) at roughly 0.55% on the enterprise value tax base — payroll, interest, and dividends paid (NH RSA 77-E). Manchester does not impose a separate municipal business income tax; revenue comes through property tax (NH RSA 76) and state revenue sharing. Manchester businesses register with NH Secretary of State and file BPT/BET annually. NH has no general sales tax and no wage income tax — only the 5% interest/dividends tax (RSA 77, phasing out 2027).
Failing to file BPT or BET when over thresholds, missing payments, or operating without NH Secretary of State registration triggers state penalties.
See how Manchester's business tax classification rules stack up against other locations.
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