What is the real estate transfer tax rate in New Hampshire?

New Hampshire imposes a Real Estate Transfer Tax of $0.75 per $100 of the sale price or value, charged to both the buyer and the seller. Each party pays $0.75 per $100, so the combined tax on the transaction is $1.50 per $100, or 1.5% of the price.

Who pays the transfer tax in New Hampshire — buyer or seller?

Both. Unlike many states where only the seller pays, New Hampshire splits the Real Estate Transfer Tax between the buyer and the seller, with each owing $0.75 per $100. The contract can shift who economically bears it, but statutorily both parties are liable.

Is there a minimum transfer tax in New Hampshire?

Yes. There is a statutory minimum tax of $20 per party on any taxable transfer, even when $0.75 per $100 would calculate to less. So a low-value transfer still triggers at least $20 from each side, or $40 combined.

How is the tax rounded?

The consideration is rounded up to the next whole $100 before the rate is applied. So a $400,250 sale is treated as 4,003 increments of $100, and each party pays 4,003 times $0.75. The tool applies this rounding automatically.

Are any transfers exempt from the New Hampshire transfer tax?

Yes. Transfers between spouses, gifts for no consideration, transfers to or from a wholly-owned entity, and certain government or estate transfers can be exempt. Confirm exemptions with the New Hampshire Department of Revenue Administration before relying on them.

New Hampshire Real Estate Transfer Tax Calculator

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New Hampshire’s Real Estate Transfer Tax (RETT) is $0.75 per $100 of the sale price — and unusually, it is charged to both the buyer and the seller. Each side pays $0.75 per $100, so the combined tax is $1.50 per $100 (1.5%). A $20 minimum per party applies. This tool computes all of it.

How it works

The price is rounded up to the next whole $100, then taxed per increment for each party, with the statutory minimum enforced:

units      = ceil(price / 100)
per party  = max($20, units × $0.75)
combined   = per party × 2          (buyer + seller)

So the headline 1.5% combined rate is really two separate $0.75-per-$100 charges that the buyer and seller each owe at closing.

Example and notes

On a $400,000 sale, there are 4,000 increments of $100. Each party owes 4,000 × $0.75 = $3,000, and the combined transfer tax is $3,000 × 2 = $6,000 (1.5% of $400,000). For a very small transfer where $0.75 per $100 would compute to under $20, the $20 minimum per party kicks in instead. Some transfers — between spouses, gifts, or to a wholly-owned entity — may be exempt; confirm with the New Hampshire Department of Revenue Administration. This is an estimate of the transfer tax only and excludes recording fees and closing costs.