# New Hampshire — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

For New Hampshire, tax name is Transfer Tax; state rate is The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer; minimum or exemption floor is where the price or consideration is $4,000 or less there shall be a minimum tax of $20; citation is Section 78-B:1, verified against its source on 2026-08-31.

- **State:** New Hampshire _(our reading, not quoted from the source)_
- **Tax name:** Transfer Tax _(verified: appears in the quote below)_
- **State rate:** The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer _(verified: appears in the quote below)_
- **Minimum or exemption floor:** where the price or consideration is $4,000 or less there shall be a minimum tax of $20 _(verified: appears in the quote below)_
- **Citation:** Section 78-B:1 _(verified: appears in the quote below)_
- **Who pays:** The rate of tax established in RSA 78-B:1 shall apply to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor. _(per gencourt.state.nh.us, not stated by the source above)_

## What the source says

> TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:1 78-B:1 Transfer Tax. – I. (a) A tax is imposed upon the sale, granting and transfer of real estate and any interest therein including transfers by operation of law. Each sale, grant and transfer of real estate, and each sale, grant and transfer of an interest in real estate shall be presumed taxable unless it is specifically exempt from taxation under RSA 78-B:2. (b) The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20. The tax imposed shall be computed to the nearest whole dollar.

## The source states this two ways

The same publisher states this differently in more than one place. Each version is reproduced with the page it came from.

### Citation

gencourt.state.nh.us says citation is **Section 78-B:1**, as of 2026-08-31.

> TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:1 78-B:1 Transfer Tax. – I. (a) A tax is imposed upon the sale, granting and transfer of real estate and any interest therein including transfers by operation of law. Each sale, grant and transfer of real estate, and each sale, grant and transfer of an interest in real estate shall be presumed taxable unless it is specifically exempt from taxation under RSA 78-B:2. (b) The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant, or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20. The tax imposed shall be computed to the nearest whole dollar.

Source: https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-1.htm

gencourt.state.nh.us says citation is **Section 78-B:4**, as of 2026-08-31.

> TITLE V TAXATION CHAPTER 78-B TAX ON TRANSFER OF REAL PROPERTY Section 78-B:4 78-B:4 Payment of Tax. – I. The purchaser, grantee, assignee or transferee of any real estate or any interest in real estate shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, assigned or transferred. The indicia of tax paid shall indicate the full consideration paid for the real estate or interest in real estate. The amount of tax shall be computed to the nearest whole dollar. II. The seller, grantor, assignor or transferor of any real estate or any interest shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, granted, assigned or transferred. The indicia of tax paid shall indicate the full consideration paid for the real estate or interest in real estate. The amount of tax shall be computed to the nearest whole dollar. III. The rate of tax established in RSA 78-B:1 shall apply to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor.

Source: https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-4.htm


## Source

- https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-1.htm
- https://www.gencourt.state.nh.us/rsa/html/V/78-B/78-B-4.htm

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).