NH · #41 by population

Buying a home in New Hampshire

Costs and rules that are specific to New Hampshire. Main city: Manchester.

In short

New Hampshire taxes property sales through its real estate transfer tax, does not require an attorney at closing and imposes only limited seller disclosures. It allows both court and out-of-court foreclosure and is not a community property state. Deadline to appeal a property tax assessment: abatement application received or postmarked by March 1 after the notice of tax; board decides by July 1; appeal by September 1.

Calculate for New Hampshire

If you buy

New Hampshire state transfer tax

Real estate transfer tax (RSA 78-B): $0.75 per $100 of price or consideration, or fractional part of $100, owed by each of buyer and seller (combined $1.50 per $100). Change the price: the amount is recalculated instantly.

Price$458,800
State transfer tax, for each of buyer and seller$3,441
Share of the price0.75% of the price
Who paysShared by buyer and seller

Default price: the New Hampshire median value of owner-occupied homes, $458,800 (Census ACS 2024). Rule: Per party: divide the price by $100, round up to the next whole unit, multiply by $0.75, rounded to the nearest whole dollar. Buyer and seller each owe this amount, so the combined tax is double. Minimum tax of $20 where the price is $4,000 or less. Who pays: The statute makes both purchaser and seller buy the tax stamps and applies the rate to both (RSA 78-B:4), so each pays $0.75 per $100. Not included: county and city transfer taxes, recording fees, title insurance and lender charges. New Hampshire transfer tax guide · all 50 states.

If you sell

Capital gain and the federal tax on it

Same federal rule in every state: Section 121 of the Internal Revenue Code excludes up to $250,000 of gain on a main home ($500,000 for a married couple filing jointly).

Capital gain$350,000
Section 121 exclusion$250,000 (limit $250,000)
Taxable gain$100,000
Type of gainLong-term (owned over 1 year), 15% chosen
Federal tax on the gain$15,000

Section 121 excludes $250,000; the rest is taxable.

Gain = sale price minus your adjusted basis (purchase price, buying costs and improvements); selling expenses reduce it (IRS Publication 523). Long-term rates for sales in 2026, by taxable income including the gain (IRS Rev. Proc. 2025-32, section 4.03): 0% up to $49,450 single or $98,900 married filing jointly, 15% up to $545,500 single or $613,700 jointly, 20% above. Not included: New Hampshire state income tax on the gain (not computed), the net investment income tax, depreciation recapture on a rental or home office, and the reduced exclusion for an early sale. Agent commissions are negotiated and never set by law. Capital gains on a home sale.

New Hampshire in short

Is there a real estate transfer tax in New Hampshire?

New Hampshire taxes the sale of real estate at $0.75 per $100 of the price, or part of $100, and the rate applies to both the buyer and the seller, so the combined tax is $1.50 per $100. On a $400,000 sale each side pays $3,000.

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How much is the state transfer tax on a $458,800 home in New Hampshire?

On $458,800, the median value of owner-occupied homes in New Hampshire (Census ACS 2024), the state real estate transfer tax comes to $3,441 for each of buyer and seller ($0.75 per $100 of price or consideration, or fractional part of $100, owed by each of buyer and seller (combined $1.50 per $100)). County and city taxes are not included.

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What closing costs does New Hampshire law set?

New Hampshire has no official typical closing-cost total.

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How is property tax calculated in New Hampshire?

New Hampshire property tax is set locally and property is taxed at market value as of April 1. In Manchester the 2025 rate is $20.24 per $1,000 of assessed value.

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What is the deadline to appeal a property tax assessment in New Hampshire?

In New Hampshire, apply to your Board of Assessors for an abatement by March 1 after the notice of tax (RSA 76:16). If it is denied or not answered by July 1, appeal by September 1 to the State Board of Tax and Land Appeals or to Superior Court.

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Do you need a real estate attorney to close in New Hampshire?

None of the New Hampshire statutes read says a buyer or seller must hire a real estate attorney to close. The law regulates the closing itself, for example the approved forms of loan funds at closing (RSA 477:52).

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What must a home seller disclose in New Hampshire?

New Hampshire has no single condition-disclosure statute. RSA chapter 477 requires specific written notices instead.

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How does foreclosure work in New Hampshire?

A New Hampshire lender with a power of sale in the mortgage can foreclose by auction without going to court first.

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What first-time home buyer programs does New Hampshire offer?

In New Hampshire, New Hampshire Housing offers cash help of $5,000, $10,000 or $15,000 toward the down payment and closing costs, secured by a 0% second mortgage due on sale or refinance.

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How much tax when you sell a home in New Hampshire?

The federal rule is the same in New Hampshire as in every state: if you owned and lived in the home as your main home for at least 2 of the last 5 years, the first $250,000 of gain is excluded, $500,000 for a married couple filing jointly (Section 121, IRS Publication 523). Bought $400,000, sold $750,000: a single owner has $100,000 of taxable gain, $15,000 of federal tax at the 15% long-term rate; a couple filing jointly owes nothing. New Hampshire income tax on the gain is not computed here.

Capital gains on a home sale

New Hampshire guides

Manchester

Buying a home in Manchester, New Hampshire

Professionals in New Hampshire

All states · Federal guides