If you are buying or selling a home in New Hampshire, one cost you will almost certainly encounter is the New Hampshire Real Estate Transfer Tax. It applies to nearly every deed that changes hands in the state, and the rules — while logical — have enough moving parts that mistakes are common. This guide explains exactly how our free calculator works, step by step, so you know where every number comes from.
The short version: New Hampshire charges a transfer tax of $0.75 per $100 of the sale price, paid by both the buyer and the seller separately. On a $300,000 home, each party owes $2,250 — a combined total of $4,500. All authority for this tax comes from RSA Chapter 78-B, administered by the NH Department of Revenue Administration (DRA).
Step 1 — Add Up the Total Consideration
The first thing the calculator does is figure out the total consideration — the full economic value being exchanged for the property. Under RSA 78-B:1-a, “consideration” is not just the cash price. It also includes any mortgage the buyer is taking over (called a mortgage assumption), forgiven debts, and the value of other property traded in exchange.
In plain terms: if you agree to pay $200,000 for a house and you take over the seller’s existing $50,000 mortgage, the total consideration the calculator uses is $250,000 — not $200,000.
Example A
Cash-only purchase
Sale price: $350,000. No mortgage assumption. No other obligations.
Total consideration = $350,000
→ The calculator uses $350,000 as its starting number.
Example B
Purchase with mortgage assumption
Sale price: $180,000. Buyer also assumes a $45,000 existing mortgage.
Total consideration = $180,000 + $45,000 = $225,000
→ The calculator uses $225,000 as its starting number — the full economic exchange.
Step 2 — Check for Exemptions First
Before any math happens, the calculator checks whether the transfer qualifies for a full exemption under RSA 78-B:2. If it does, the answer is simply $0 — no tax is due at all (though filing the DRA Declaration of Consideration forms is still usually required).
The most common exemptions are:
- Divorce transfers — deeds transferred between spouses under a final divorce decree are fully exempt.
- Inheritance and death — property passing by will, intestacy, or joint-tenant survivorship is exempt.
- Government transfers — any transfer to or from the U.S. government, the State of NH, counties, cities, towns, or school districts is exempt.
- Tax-collector deeds — deeds issued by a tax collector following a tax lien sale are exempt.
- Mortgage and corrective deeds — instruments that merely secure a loan or correct a recording error carry no tax.
- Noncontractual gifts — a pure gift with absolutely no consideration attached is nominally exempt, though DRA instructions still require each party to attach a minimum $20 stamp (total $40).
Example A
Divorce transfer — fully exempt
A couple divorces. Under their final decree, one spouse transfers the $275,000 marital home to the other.
→ Exempt under RSA 78-B:2, paragraph XIII. Tax = $0 for both parties.
Example B
Tax-collector deed — fully exempt
A municipality issues a deed after a tax lien sale on a $90,000 property.
→ Exempt under RSA 78-B:2, paragraph VI. Tax = $0.
Step 3 — Apply the 0.75% Rate to Each Party
If the transfer is not exempt, the calculator multiplies the total consideration by 0.0075 (that is, three-quarters of one percent) to find each party’s share of the tax. This rate is set by RSA 78-B:1 and has not changed. The buyer pays 0.75%, and the seller independently pays 0.75% — they are separate obligations, not a split of a single bill.
The formula the calculator runs is straightforward:
Each party’s tax = Total Consideration × 0.0075, rounded to the nearest dollar.
Rounding follows standard rules: anything below 50 cents drops down, 50 cents and above rounds up.
Example A
Standard home sale at $300,000
$300,000 × 0.0075 = $2,250.00. No rounding needed.
→ Seller owes $2,250. Buyer owes $2,250. Combined total: $4,500.
Example B
Sale at $133,400
$133,400 × 0.0075 = $1,000.50. Rounds up to $1,001.
→ Seller owes $1,001. Buyer owes $1,001. Combined total: $2,002.
Step 4 — Apply the Minimum Tax Rule
RSA 78-B:1 sets a floor: if the total consideration is $4,000 or less, each party pays a minimum tax of $20 — regardless of what the percentage calculation would otherwise produce. This means the minimum combined tax for any non-exempt transfer in New Hampshire is always $40.
The calculator checks the consideration amount before doing the percentage math. If the total is $4,000 or below, it sets each party’s tax to $20 automatically. No further calculation is needed.
Example A
Small lot sale at $4,000
$4,000 × 0.0075 = $30 each. But since the price is exactly at the $4,000 threshold, the minimum rule kicks in.
→ Each party pays $20 minimum. Combined total: $40.
Example B
Nominal transfer at $1
A parent transfers a small parcel to a child for $1. Consideration = $1, which is well under $4,000.
→ Each party pays $20 minimum. Combined total: $40. (The “noncontractual gift” flag would also apply here.)
Step 5 — Calculate the Combined Total
Once each party’s individual tax is known, the calculator simply doubles it to show the combined total. There is no situation in a standard sale where one party pays more than the other — both owe the same amount independently.
The one notable exception involves manufactured homes being relocated from another state into New Hampshire. Under RSA 78-B:4(IV), only the buyer pays the tax in that situation, to the registry in the destination county. The calculator asks about this scenario and adjusts the output accordingly.
Example A
Sale with mortgage assumption — combined total
From Step 1’s Example B: total consideration = $225,000.
$225,000 × 0.0075 = $1,687.50 → rounds to $1,688 per party.
→ Seller owes $1,688. Buyer owes $1,688. Combined total: $3,376.
Example B
Foreclosure (Sheriff’s deed) sale at $215,000
Foreclosure deeds are not exempt — they are treated as a regular taxable sale.
$215,000 × 0.0075 = $1,612.50 → rounds to $1,613 per party.
→ Seller (bank) owes $1,613. Buyer owes $1,613. Combined total: $3,226.
County Recording Fees — Separate From the Tax
The calculator also shows an estimate of county recording fees, which are separate from — and in addition to — the transfer tax. Every deed in New Hampshire must be recorded at the county Registry of Deeds, and each county sets its own fee schedule. Across all ten counties, the fee structure follows the same general pattern: a charge for the first page, a smaller charge for each additional page, a $2 state document surcharge, and a mandatory $25 LCHIP fee on every deed and mortgage.
The LCHIP fee (Land and Community Heritage Investment Program, authorized by RSA 478:17-g) supports land conservation in New Hampshire. It applies to virtually every deed recording and is not waivable. First-page recording fees generally run $10–$12 depending on the county, with $4 per additional page being standard.
Quick tip: The $25 LCHIP fee and recording charges are paid to the county registry at the time of recording, while transfer tax is remitted separately. Many counties require separate checks or payments for each — for example, Coös County specifically requires three separate checks: one for the recording fee, one for LCHIP, and one for the transfer tax stamps.
Filing Requirements — What Happens After the Calculator
Calculating the tax is only part of the process. Both the buyer and the seller are each required by NH Administrative Rule Rev 809.04 to file a Declaration of Consideration form with the NH Department of Revenue Administration within 30 days of recording the deed. The buyer files Form CD-57-P; the seller files Form CD-57-S.
These forms can be submitted electronically through the DRA’s Granite Tax Connect portal (the preferred method) or mailed to the DRA’s Taxpayer Services Division in Concord. Filing late can result in penalties and interest, and registries of deeds will generally not record an unstamped deed that is subject to the tax at all.
Even for exempt transfers — divorce, inheritance, and others — most situations still require the CD-57 forms to be filed, noting the relevant exemption clause (for example, “Exempt per RSA 78-B:2(XIII) — transfer incident to divorce”).
Why This Calculator Is Reliable
Every rule, rate, threshold, and exemption in this calculator is drawn directly from primary legal sources: the New Hampshire Revised Statutes, the DRA’s own administrative rules and forms, and the published fee schedules of county registries. No rate has been estimated or assumed — the $0.75 per $100 rate, the $4,000 minimum threshold, and the $20-per-party floor are all explicitly stated in RSA 78-B:1 and confirmed in DRA guidance. The county recording fees come directly from each registry’s published schedule as found on NHDeeds.org.
If you are closing on a New Hampshire property and want to double-check your closing disclosure, this calculator gives you the numbers your title company and attorney should be using. When in doubt, consult a licensed NH real estate attorney — but the math here will match.
Sources & Legal References
- RSA 78-B:1 — Sets the 0.75% rate per party and the $20 minimum per party for consideration of $4,000 or less. New Hampshire Revised Statutes, Chapter 78-B (Real Estate Transfer Tax).
- RSA 78-B:1-a — Defines “consideration” to include assumed mortgages, forgiven debts, cash, and other exchanges of value.
- RSA 78-B:2 — Full list of exempt transfers, including government entities (¶I), mortgage/corrective deeds (¶III–IV), tax-collector deeds (¶VI), inheritance (¶XI), divorce transfers (¶XIII), and noncontractual gifts (¶XIV).
- RSA 78-B:4 — Requires both buyer and seller to pay separate 0.75% taxes; sets special rules for manufactured homes.
- NH Administrative Rule Rev 809.04 — Mandates that every buyer file Form CD-57-P and every seller file Form CD-57-S within 30 days of recording.
- NH DRA Forms CD-57-P and CD-57-S — Official Declaration of Consideration forms, including the tax computation worksheet, filing instructions, and 30-day deadline language. Available via the DRA’s Granite Tax Connect portal.
- RSA 478:17-g — Authorizes the $25 LCHIP (Land and Community Heritage Investment Program) surcharge on deed and mortgage recordings at all NH county registries.
- Rockingham County Registry of Deeds — Published recording fee schedule confirming $0.75 per $100 rate and $40 minimum combined tax. Available at NHDeeds.org.
- Merrimack County Registry of Deeds — Published fee schedule confirming $15 per $1,000 (= $0.75 per $100) and $40 minimum. Available at NHDeeds.org.
- Coös County Registry of Deeds — Published recording procedures noting that transfer tax stamps require a separate check from recording fees and LCHIP. Available at NHDeeds.org.
- Strafford County Registry of Deeds — Fee schedule confirming $2 document surcharge and $25 LCHIP fee per document. Available at NHDeeds.org.
- NH DRA Real Estate Transfer Tax Overview — Confirms combined 1.5% total rate (0.75% × 2), $300,000 example yielding $4,500 total ($2,250 each). Published by the NH Department of Revenue Administration.
This article is for informational purposes only and does not constitute legal or tax advice. Tax laws are subject to change; always confirm current rates with the NH Department of Revenue Administration or a licensed NH real estate attorney.