New Hampshire · Geographic / Jobs / Investment · NH-ERZ-001
Economic Revitalization Zone Tax Credit
Publication revised September 24, 2026. Sourcebook page 183.
Credit amount / calculation
Credit based on qualifying salary and capital investment, subject to certification and statewide cap.
Business fit and eligible activity
Qualifying investment and jobs in an ERZ can generate a certified credit. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Illustrative business benefit
Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. If sufficient eligible tax is due, a $1,000 credit available for current use reduces that tax by $1,000. If annual limits allow only $600, that is this year's saving; the other $400 survives only if the carryforward or transfer rules permit. Obtain the actual program calculation before estimating a project benefit. Page
Timing / first action
Seek approval before signing a purchase order, contract, lease or other binding commitment. Confirm the exact point at which a purchase order, contract, lease, or other binding commitment would make the project ineligible.
Official sources
- New Hampshire Department of Business and Economic Affairs - (nheconomy.com)
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