How Much Is the NH Real Estate Transfer Tax? (2026)

Quick answer: New Hampshire charges a real estate transfer tax of $0.75 per $100 of the sale price — and both the buyer and the seller owe it separately, for a combined 1.5%. On a $500,000 sale, that's $3,750 from the seller and $3,750 from the buyer at the closing table, under RSA 78-B.

If you're selling a home in New Hampshire, the real estate transfer tax is one of the biggest closing-cost line items you'll see on your settlement statement — and one of the most misunderstood. Sellers often assume it's a small recording fee; on a typical Manchester or Bedford sale it's actually thousands of dollars. Here's exactly how it's calculated, who pays it, and where it can be reduced or avoided.

What Is the New Hampshire Real Estate Transfer Tax?

New Hampshire doesn't have a general sales tax or income tax, but it does tax the transfer of real property under RSA Chapter 78-B. Every time a deed conveying New Hampshire real estate is recorded, the state collects a tax based on the "consideration" — generally the purchase price, or fair market value if no money changes hands. Proof of payment (a tax stamp or receipt) has to be attached to the deed before the county Registry of Deeds will record it, so it's not optional and it can't be skipped at closing.

How Much Is the NH Transfer Tax Rate in 2026?

The rate is $0.75 per $100 of consideration ($7.50 per $1,000), charged to both the buyer and the seller independently. That means the combined tax on a sale is effectively 1.5% of the price, split evenly between the two parties by statute (though the purchase and sale contract can shift who actually funds it — more on that below).

Those numbers are why the transfer tax deserves its own line on your seller net sheet, not a rounding-error guess. Right now our sell-side pipeline is full of homes moving through this exact math every week, and the sellers who are surprised at the closing table are almost always the ones who priced their net proceeds off the sale price alone and forgot the tax line entirely.

Who Pays the NH Transfer Tax — Buyer or Seller?

By statute, both parties pay their own half. The seller files a Statement of Consideration on Form CD-57-S and the buyer files Form CD-57-P, each reporting the same purchase price and each remitting their own $0.75-per-$100 share. Nothing stops the two sides from negotiating a different split in the purchase and sale contract — for example, a buyer covering the seller's share as a concession in a slow-moving listing, or a seller offering to absorb part of the buyer's share to help with cash-to-close. Whatever the contract says the parties agreed to, the state still collects its full 1.5% at recording; the negotiation only decides whose pocket it comes from.

Is There a Minimum Transfer Tax in New Hampshire?

Yes. When the consideration is $4,000 or less, the per-$100 formula gives way to a flat minimum of $20 per party ($40 combined). This mostly matters for nominal transfers — adding a family member to a deed for no real payment, for instance — rather than an arm's-length home sale.

What NH Property Transfers Are Exempt From the Transfer Tax?

RSA 78-B:2 exempts several categories of transfer from the tax entirely, including:

• Transfers by will, intestate succession, or survivorship between joint owners
• Transfers ordered by a final divorce decree
• True gifts made with no consideration
• Transfers to or from a revocable trust for the same beneficial owner
• Transfers to government agencies or certain tax-exempt entities
• Some transfers between a business entity and its owners as part of a reorganization

An ordinary arm's-length home sale — the kind most Bedford, Manchester, or Nashua sellers are working through — does not qualify for any of these; the exemptions exist for the exceptions, not the rule.

How and When Is the Transfer Tax Paid at Closing?

The transfer tax is collected as part of closing, typically by the closing attorney or title company, and it shows up as a line item on both the buyer's and seller's closing statements. It has to be paid — via tax stamps affixed to the deed or an equivalent receipt from the Registry of Deeds — before the deed can be recorded, which is what actually transfers legal title. Even transfers that qualify for an exemption above still generally require a Form PA-34 property-transfer questionnaire filed with the town within 30 days of recording, so don't assume "exempt from tax" means "no paperwork."

If You're Selling, Where Does the Transfer Tax Fit In?

The transfer tax is one piece of a longer list of seller-side closing costs in New Hampshire — alongside real estate commission, attorney fees, and your existing mortgage payoff. Buyers researching the other side of the table can see the full breakdown in our NH closing costs guide for buyers. If you want the real number for your specific home — not a rate-times-price estimate — that's exactly what a current market analysis is for.

Related reading

• What It Costs to Sell a House in New Hampshire in 2026
• What Happens at a NH Real Estate Closing?
• Real Estate Commission in New Hampshire: 2026 Guide

Frequently Asked Questions

What is the New Hampshire real estate transfer tax?

The New Hampshire real estate transfer tax is a state tax under RSA 78-B on the transfer of NH real property, charged when a deed is recorded. It applies to most home sales and is based on the sale price (consideration).

How much is the NH transfer tax rate in 2026?

$0.75 per $100 of sale price, charged separately to both the buyer and the seller — a combined 1.5% of the price split between the two parties.

Who pays the transfer tax, the buyer or the seller?

Both do, by statute — each party owes their own 0.75% share. The purchase contract can shift who actually funds a share as a negotiated concession, but the state still collects the full 1.5% at recording.

Is there a minimum transfer tax in New Hampshire?

Yes — $20 per party ($40 combined) on transfers where the consideration is $4,000 or less, instead of the per-$100 calculation.

Are any property transfers exempt from the NH transfer tax?

Yes. Divorce-decree transfers, inheritances, true gifts, transfers to a revocable trust for the same owner, and government transfers are exempt under RSA 78-B:2. A standard arm's-length home sale is not.

When is the transfer tax paid at closing?

At the closing table, before the deed is recorded — the closing attorney or title company collects it and applies the tax stamps, since the county won't record a deed without proof of payment.

Wondering what your net proceeds would actually look like after the transfer tax, commission, and payoff are subtracted from your NH home's value? Get a free, no-obligation home valuation from The Phinney Team and we'll walk you through the real numbers before you list — the same way we do it for sellers every day at teamphinney.com.