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RSA 78-B:1 · checked October 25, 2026
New Hampshire real estate transfer tax calculator
New Hampshire taxes a sale of real estate at $0.75 per $100 of the price from the buyer and the same from the seller, $1.50 per $100 in all. On a $400,000 sale each side pays $3,000 and the deed carries $6,000 of tax. Where the price is $4,000 or less, each side pays at least $20.
- 1Rate, each party $0.75 per $100
- 2Buyer on $400,000 $3,000
- 3Seller on $400,000 $3,000
- 4Minimum, each party $20 (price $4,000 or less)
Work out the transfer tax
Arithmetic from RSA 78-B:1 only. Exemptions in RSA 78-B:2 and the value used for transfers that are not arm's-length sales are not modelled; the Department of Revenue Administration decides those.
How the tax is worked out
A tax on the sale, grant and transfer of real estate and interests in it, at "$.75 per $100, or fractional part thereof, of the price or consideration", computed to the nearest whole dollar; where the price is $4,000 or less there is a minimum tax of $20. (RSA 78-B:1). The tax is "imposed on both the buyer and the seller": each pays $.75 per $100, a combined $1.50 per $100. So the price is first counted in whole hundreds, with any part of a hundred counted as a full one, and each party's share is that count times $0.75, rounded to the dollar.
Two worked cases. A price of $350,001 is 3,501 hundreds once the extra dollar is counted, so each share is 3,501 × $0.75 = $2,625.75, rounded to $2,626, and the total is $5,252. A price of $2,600 is 26 hundreds, $19.50 at the rate; because the price is under $4,000 the $20 minimum applies, so each side pays $20.
What counts as the price: "For most arm's length transactions, the tax is based on the actual price or consideration agreed to by the parties." The tax is not part of the town property tax bill and is not set by the town; the rate is the same in every New Hampshire municipality.
Transfer tax at common sale prices
| Sale price | Buyer | Seller | Total |
|---|---|---|---|
| $200,000 | $1,500 | $1,500 | $3,000 |
| $300,000 | $2,250 | $2,250 | $4,500 |
| $400,000 | $3,000 | $3,000 | $6,000 |
| $500,000 | $3,750 | $3,750 | $7,500 |
| $750,000 | $5,625 | $5,625 | $11,250 |
| $1,000,000 | $7,500 | $7,500 | $15,000 |
The tax grows in a straight line with the price: every extra $100 adds $0.75 to each share. These prices are examples, not market data.
How and where it is paid
"The buyer and seller buy stamps from the register of deeds in the county where the property is located"; "The register affixes the stamps to the deed and the deed is recorded." The Department of Revenue Administration also takes filing and payment through its Granite Tax Connect portal. The tax is therefore paid at the county registry as part of recording the deed. Questions about a particular transfer go to the DRA, the agency that administers the tax.
After the sale the new owner pays the town's property tax. Each town's rate, with the bill on any assessed value, is on the New Hampshire rates page, and the July and December bills are explained in the billing guide.
Transfer tax questions
What is the NH real estate transfer tax rate?
$0.75 per $100 of the price or consideration, charged to the buyer and again to the seller: $1.50 per $100 combined (RSA 78-B:1).
Who pays the transfer tax in New Hampshire, buyer or seller?
Both. The DRA says the tax is imposed on both the buyer and the seller, each at the full rate. On a $400,000 sale each pays $3,000.
Is there a minimum transfer tax?
Yes. Where the price is $4,000 or less, the minimum is $20 from the buyer and $20 from the seller.
Where is the transfer tax paid?
The buyer and seller buy stamps from the register of deeds in the county where the property is, and the register affixes the stamps to the deed and the deed is recorded.
Sources: RSA 78-B:1, Tax Imposed; Rate; NH Department of Revenue Administration, Real Estate Transfer Tax; NH Department of Revenue Administration, Real Estate Transfer Tax FAQ; TransparentNH glossary, Real Estate Transfer Tax (RSA Chapter 78-B). Last checked October 25, 2026. This page explains the published rule; it is not tax or legal advice.