SCorpDesk / 2026 S-Corp & QBI Guides / New Hampshire (NH) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
New Hampshire (NH) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in New Hampshire?
In New Hampshire (NH), the 2026 S-Corporation election rule is: TRAP: NH Taxes S-Corps at Entity Level (7.5% BPT + 0.55% BET!). For the Pass-Through Entity Tax (PTET) deduction: Entity-Level Business Profits Tax & Business Enterprise Tax. Entity-level franchise/minimum tax: $100 Annual Report Fee.
In New Hampshire (NH), the 2026 S-Corporation election rule is: TRAP: NH Taxes S-Corps at Entity Level (7.5% BPT + 0.55% BET!). For the Pass-Through Entity Tax (PTET) deduction: Entity-Level Business Profits Tax & Business Enterprise Tax. Entity-level franchise/minimum tax: $100 Annual Report Fee.
Open New Hampshire 2026 S-Corp & 20% Permanent QBI Calculator
2026 New Hampshire (NH) S-Corporation Statutory Tax Matrix
| New Hampshire S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | TRAP: NH Taxes S-Corps at Entity Level (7.5% BPT + 0.55% BET!) |
| Pass-Through Entity Tax (PTET) Election | Entity-Level Business Profits Tax & Business Enterprise Tax |
| Annual Minimum / Franchise Tax | $100 Annual Report Fee |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does New Hampshire require a separate state S-Corp election in 2026?
For New Hampshire (NH): TRAP: NH Taxes S-Corps at Entity Level (7.5% BPT + 0.55% BET!).
What is the New Hampshire S-Corp franchise or minimum tax for 2026?
In New Hampshire: $100 Annual Report Fee.