New Hampshire · RSA 78-BNew Hampshire transfer tax: 75 cents per $100 for the buyer and for the seller
New Hampshire taxes each sale, grant and transfer of real estate at $0.75 per $100, or part of $100, of the price, with a $20 minimum when the price is $4,000 or less (RSA 78-B:1). The rate applies to both the buyer and the seller, and each attaches the state's indicia of tax paid to the deed (RSA 78-B:4). On a $400,000 sale that is $3,000 from the buyer and $3,000 from the seller – $6,000 in all. Every transfer is presumed taxable unless RSA 78-B:2 exempts it.
Rate, who pays and an example
Rate
$0.75 per $100 or fraction of the price; $20 minimum when the price is $4,000 or less (RSA 78-B:1(I)(b)).
Who pays
The rate applies to both the purchaser and the seller (RSA 78-B:4(III)).
Rounding
Computed to the nearest whole dollar.
Example
$400,000 → $3,000 buyer + $3,000 seller = $6,000.
Good to know
- Each sale, grant and transfer is presumed taxable unless specifically exempt under RSA 78-B:2.
What the TC checks
- The tax line on the closing statement against the statutory rate.
- Who pays it – the statute, the contract or local custom.
- The value or consideration stated on the deed or declaration.
Questions about this tax
Who pays the New Hampshire transfer tax?
Both: the rate of $0.75 per $100 applies to the buyer and to the seller (RSA 78-B:4(III)).
How much is the New Hampshire transfer tax on a $400,000 home?
$3,000 from the buyer and $3,000 from the seller, $6,000 in total.
Is there a minimum New Hampshire transfer tax?
Yes, $20 when the price is $4,000 or less (RSA 78-B:1).
Related guides
Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.
Start free trialSource: New Hampshire RSA 78-B:1 and 78-B:4 (gc.nh.gov, read October 25, 2026).
General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.