What is the real estate transfer tax in New Hampshire?

In New Hampshire, a tax of $0.75 per $100, or fractional part, of the price or consideration is imposed on the sale, grant and transfer of real estate, with a minimum tax of $20 where the price is $4,000 or less, and the rate applies to both the purchaser and the seller. The statute presumes every sale, grant and transfer of real estate taxable unless it is specifically exempt, and the tax is computed to the nearest whole dollar. Transfers by devise or intestate succession, or on the death of a joint tenant, are exempt, as is a transfer between spouses under a final decree of divorce. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is RSA 78-B:1, 78-B:2, 78-B:4.

WhatNew Hampshire
State transfer tax$0.75 per $100 of price, paid by buyer and seller each

What the statute says

“The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20.”

Quoted word for word from the section’s text.

Source

RSA 78-B:1, 78-B:2, 78-B:4

Read the statute in the New Hampshire Revised Statutes (General Court of New Hampshire): gencourt.state.nh.us.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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