New Hampshire Real Estate Transfer Tax Calculator

New Hampshire's Real Estate Transfer Tax under RSA 78-B:1 is structured as two mirror-image halves rather than one blended rate: the buyer pays $0.75 per $100, and the seller separately pays another $0.75 per $100, for a combined 1.5% of the sale price. That statutory split-by-design makes New Hampshire's payer question far less ambiguous than in most flat-rate states, where the purchase contract alone decides the allocation.

At 1.5% combined, New Hampshire's rate is notably high for a state with no income tax and no sales tax, well above flat-rate neighbors elsewhere in New England like Massachusetts at 0.456%, though still below Pennsylvania's typical 2% combined rate outside Philadelphia. A $380,000 New Hampshire sale generates $5,700 in total tax, split into two $2,850 halves paid independently by each side of the transaction.

Because both halves are levied under the same statute rather than one combined bill assigned to a single party, a New Hampshire closing statement should show the buyer's and seller's transfer tax obligations as two distinct line items rather than one negotiated total.

1. Take the sale price, the full consideration stated on the deed.
2. Apply the buyer's rate of 0.75% ($0.75 per $100) to the full sale price.
3. Apply the seller's rate of 0.75% ($0.75 per $100) to the full sale price, calculated identically and independently of the buyer's share.
4. Add the two together for the combined total of 1.5%, which is the figure this calculator reports as the transfer tax due.

Both halves are flat rates with no brackets, so the combined effective rate stays at exactly 1.5% regardless of sale price.

Baseline scenario, $380,000 sale price:

• Buyer's share: $380,000 × 0.75% = $2,850.00
• Seller's share: $380,000 × 0.75% = $2,850.00
• Combined transfer tax due: $5,700.00
• Net proceeds figure shown by the calculator (sale price minus the full combined tax): $380,000 − $5,700.00 = $374,300.00. In practice the seller's own out-of-pocket cost is just their $2,850 half; the buyer separately owes their own $2,850 at closing.

Luxury scenario, $1,500,000 sale price:

• Buyer's share: $1,500,000 × 0.75% = $11,250.00
• Seller's share: $1,500,000 × 0.75% = $11,250.00
• Combined transfer tax due: $22,500.00

At both price points, the combined 1.5% effective rate holds steady, and it splits evenly 50/50 between buyer and seller at every price level since neither half uses graduated brackets.

• The $20 minimum tax. Very low-value transfers still owe at least $20 in combined tax even if 1.5% of the consideration would otherwise compute to less; this only matters well below this calculator's minimum input range.
• Statutory exemptions. RSA 78-B:2 exempts certain transfers, including some between spouses, transfers to correct a title defect, and specific transfers to or from government entities; this calculator assumes a standard taxable arm's-length sale.
• Transfers of certain timeshare and easement interests, which New Hampshire taxes under separate valuation rules not modeled here.
• Recording fees, which the county register of deeds charges separately from the transfer tax itself.

• Assuming only one party pays. Unlike most states, where custom (not statute) assigns the tax to the seller, New Hampshire law explicitly makes both buyer and seller independently liable for their own 0.75% share.
• Quoting only "1.5%" without explaining the split. While 1.5% is the correct combined figure, describing it as a single tax obscures that it is really two coexisting taxes, which matters for anyone trying to reconcile a New Hampshire closing statement line by line.
• Forgetting the $20 statutory minimum on unusually low-value transfers.
• Assuming the tax is negotiable away entirely. The purchase agreement can shift who ultimately bears the economic cost between the parties, but neither party can be released from the legal filing and payment obligation itself.

• New Hampshire Department of Revenue Administration, Real Estate Transfer Tax (RSA 78-B:1)
• engine/tables/2026/state-real-estate-transfer-tax.json, verified 2026-08-21