State · LIHTC 2026
LIHTC in New Hampshire: 2026 allocations, QAP and data
New Hampshire Housing Finance Authority (NH Housing) allocates New Hampshire's housing tax credits. The population-based part of New Hampshire's 2026 9% credit ceiling, before carryforwards and returned credits, is $4,834,808. That is $3.416 times 1,415,342 residents. Its 2026 private activity bond cap is the $397,625,000 minimum, and every 4% deal in the state needs a share of it.
Agency and qualified allocation plan
| Allocating agency | New Hampshire Housing Finance Authority (NH Housing) |
|---|---|
| Tax credit program page | NH Housing LIHTC page |
| Current QAP | New Hampshire Qualified Allocation Plan (HFA 109), 2027-2028 (2027-2028) |
| QAP status | 2027-2028 QAP effective March 16, 2026 governs the 2026 application round for 2027 credits: nhhousing.org link . 2026 credits were awarded under the 2025-2026 QAP (amended June 2025). |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 1,415,342 | 42nd of 52 |
| 9% ceiling, population amount | $4,834,808 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $397,625,000 | $280.94 |
| Formula | greater of $135 × pop or $397,625,000 | minimum applies |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
Only the population amount is shown. The full 2026 ceiling adds credits unused from 2025, credits returned by projects and any share of the national pool, which the agency reports in its allocation materials. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, put 32 New Hampshire census tracts in qualified census tracts, spread across 9 counties. 6 nonmetropolitan counties are difficult development areas. In metro areas, 14 ZIP code areas (ZCTAs) are Small Area DDAs. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
| County | 2027 QCT tracts |
|---|---|
| Hillsborough County | 14 |
| Coos County | 5 |
| Strafford County | 4 |
| Sullivan County | 3 |
| Belknap County | 2 |
Nonmetro DDA counties: Belknap County, Carroll County, Cheshire County, Grafton County, Merrimack County, Sullivan County.
Metro areas with Small Area DDAs: Hillsborough County, NH (part) HUD Metro FMR Area; Lawrence, MA-NH HUD Metro FMR Area; Manchester, NH HUD Metro FMR Area; Nashua, NH HUD Metro FMR Area; Portsmouth-Rochester, NH HUD Metro FMR Area.
Every New Hampshire qualified census tract, with its population, poverty rate and median income, is on the New Hampshire QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Tax credit properties in New Hampshire
HUD's database lists 243 New Hampshire properties financed with housing tax credits that the allocating agency still monitors, with 9,878 income-restricted units. The largest city totals are below; see all cities on the New Hampshire apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Manchester | 30 | 1,418 |
| Nashua | 15 | 830 |
| Dover | 11 | 684 |
| Portsmouth | 10 | 479 |
| Rochester | 10 | 460 |
| Concord | 13 | 424 |
| Keene | 10 | 358 |
| Laconia | 9 | 261 |
| Londonderry | 5 | 223 |
| Lebanon | 6 | 166 |
| County | Properties | Restricted units |
|---|---|---|
| Hillsborough County | 59 | 2,849 |
| Rockingham County | 36 | 1,835 |
| Strafford County | 30 | 1,573 |
| Grafton County | 31 | 853 |
| Merrimack County | 26 | 844 |
| Cheshire County | 27 | 736 |
| Belknap County | 18 | 471 |
| Sullivan County | 4 | 275 |
| Coos County | 5 | 266 |
| Carroll County | 7 | 176 |
For buyers and lenders: the New Hampshire Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.
Financing a LIHTC deal in New Hampshire
A 9% deal in New Hampshire competes for NH Housing's 2026 ceiling of $4,834,808 (population amount) under the New Hampshire Qualified Allocation Plan (HFA 109), 2027-2028. A 4% deal needs an award from the state's $397,625,000 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Sites in New Hampshire's 32 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 130 New Hampshire properties on this site's city pages, 23% of those reporting the field were financed with tax-exempt bonds and 75% took 9% (70% present value) credits; 27 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a New Hampshire deal: get a financing quote.
State housing tax credit
Not confirmed. No New Hampshire state LIHTC found on NH Housing pages; not confirmed either way.
More New Hampshire data
- New Hampshire 2026 income and rent limitsby town
- New Hampshire tax credit apartmentsby city
- New Hampshire QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Nevadaprevious
- LIHTC in New Jerseynext
- All statescompare
Questions people ask
How much 9% LIHTC does New Hampshire get in 2026?
The population part of New Hampshire's 2026 housing credit ceiling is $4,834,808: the greater of $3.416 per resident or $3,953,600, applied to the 1,415,342 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in New Hampshire?
New Hampshire Housing Finance Authority (NH Housing). It awards 9% credits under its qualified allocation plan (New Hampshire Qualified Allocation Plan (HFA 109), 2027-2028, 2027-2028) and sets the rules 4% bond deals must meet to receive credits.
Does New Hampshire have a state low-income housing tax credit?
We could not confirm one from the agency or the statutes as of October 2026. No New Hampshire state LIHTC found on NH Housing pages; not confirmed either way.
Financing a New Hampshire tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for New Hampshire 4% and 9% deals.