closing
New Hampshire Real Estate Transfer Tax (RSA 78-B)
New Hampshire's transfer tax is $0.75 per $100 of price or consideration, or fractional part (RSA 78-B:1), charged separately to both the buyer and the seller, for a combined $1.50 per $100 (1.5%). Each party buys and attaches its own stamps, which the registry of deeds affixes. Transfers by will, intestacy or the death of a joint tenant are exempt.
- Exam tip
- Unlike most states, New Hampshire charges both buyer and seller; each pays $0.75 per $100, rounding partial $100 units up.
- Example
- On a $400,000 sale, the buyer pays $3,000 and the seller pays $3,000, a combined $6,000.
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Sources
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Last verified: 2026-10-23