New Hampshire Real Estate Transfer Tax Calculator

Everything buyers and sellers need to know about New Hampshire’s transfer tax — the rate, the math, the exemptions, and when you owe nothing at all.

Updated for 2026  ·  Based on RSA Chapter 78-B & NH DRA Guidance

If you’re buying or selling a home in New Hampshire, one cost that surprises many people is the real estate transfer tax. It’s not optional, it’s not buried in fine print — it’s a line item that both the buyer and the seller each owe at closing. This article walks through every step of how the tax is calculated, using real numbers so you know exactly what to expect.

All of the logic in this calculator is drawn directly from New Hampshire RSA Chapter 78-B and official guidance from the NH Department of Revenue Administration (DRA). There are no estimates here — just the actual statutory rules.

What Is the NH Real Estate Transfer Tax?

New Hampshire imposes a state-level tax on the transfer of real property — meaning any time a deed, easement, or other interest in land changes hands. The tax is authorized under RSA Chapter 78-B, and it applies to virtually every sale in the state. There is no county or municipal transfer tax on top of it; the state rate is the only rate.

The key numbers to know are simple: 0.75% per party, for a combined total of 1.5% of the sale price. Both the buyer and the seller each pay their own share. A $300,000 home sale, for example, costs each party $2,250 — totaling $4,500 in combined transfer tax.

The tax is collected at the time the deed is recorded at the county Registry of Deeds, and both parties must also file a Declaration of Consideration form (CD-57-P for the buyer; CD-57-S for the seller) with the DRA within 30 days of recording.

Step 1 — Calculate Total Consideration

Before any math happens, the calculator needs to know the correct “consideration” — the full value being exchanged in the transaction. Under RSA 78-B, consideration isn’t just the cash purchase price. It also includes:

• Any mortgage the buyer is assuming from the seller
• Any forgiveness of debt or other obligations
• The value of property or services exchanged

This means if you’re buying a home for $100,000 cash and also taking over the seller’s existing $50,000 mortgage, the total consideration is $150,000, not $100,000.

Example A — No Assumption Purchase price: $250,000 cash. No mortgage assumed. Total Consideration = $250,000→ Total Consideration: $250,000

Example B — With Mortgage Assumption Purchase price: $100,000 cash, plus buyer assumes seller’s $60,000 mortgage. Total Consideration = $100,000 + $60,000 = $160,000→ Total Consideration: $160,000

Step 2 — Check for Exemptions

Before the calculator does any arithmetic, it checks whether the transfer qualifies for an exemption under RSA 78-B:2. If it does, the tax is $0 (though you may still need to file the CD-57 forms and note the exemption on the deed). Common exemptions include transfers incident to divorce, transfers by inheritance, gifts with no consideration, government-entity transfers, and deeds by a tax collector.

Example A — Divorce Transfer A couple divorces and one spouse transfers a $300,000 home to the other per a final divorce decree. Exempt under RSA 78-B:2 — transfer incident to divorce→ Tax: $0 for both parties

Example B — Tax Collector’s Deed A town seizes a property for unpaid taxes and a tax collector issues a deed at a $75,000 sale. Exempt under RSA 78-B:2 — tax collector's deed→ Tax: $0

If no exemption applies, the calculator moves on to Step 3.

Step 3 — Apply the 0.75% Rate

For taxable transfers, the calculation is direct. Each party — buyer and seller independently — owes 0.75% of the total consideration. This rate is fixed by RSA 78-B:1 at $0.75 per $100 of value. Both parties pay the same rate on the same total.

Example A — Standard Home Sale Sale price: $300,000 (no assumption, no exemption). $300,000 × 0.0075 = $2,250.00 per party→ Seller owes: $2,250  |  Buyer owes: $2,250  |  Total: $4,500

Example B — Mortgage Assumption Sale Total consideration from Step 1: $160,000. $160,000 × 0.0075 = $1,200.00 per party→ Seller owes: $1,200  |  Buyer owes: $1,200  |  Total: $2,400

Step 4 — Apply the Minimum Tax Rule

New Hampshire has a floor on the transfer tax. If the total consideration is $4,000 or less, the calculated 0.75% amount is ignored and each party instead pays a flat minimum of $20 — making the total minimum tax $40. This rule comes directly from RSA 78-B:1.

Note that this applies even if the raw calculation would produce a number lower than $20. For example, 0.75% of $1,000 is $7.50 — but the minimum rule overrides that and each party still pays $20.

Example A — Sale at Exactly $4,000 A small parcel sells for $4,000. $4,000 × 0.0075 = $30.00 (raw) → minimum rule triggered → $20 per party→ Each party pays: $20  |  Total: $40

Example B — Sale Below $4,000 A land strip sells for $2,500. $2,500 × 0.0075 = $18.75 (raw) → minimum rule triggered → $20 per party→ Each party pays: $20  |  Total: $40

Step 5 — Round to the Nearest Dollar

Once the raw tax is calculated (and the minimum rule doesn’t apply), the result is rounded to the nearest whole dollar. The standard rounding rule applies: amounts of 50 cents or more round up; anything less rounds down. This rounding applies independently to each party’s share. The rule is specified in RSA 78-B:1 and confirmed by county registry guidance.

Example A — Rounds Down Sale price: $133,000. $133,000 × 0.0075 = $997.50 → rounds to $998 per party→ Each party pays: $998  |  Total: $1,996

Example B — Clean Number, No Rounding Needed Sale price: $200,000. $200,000 × 0.0075 = $1,500.00 → no rounding needed→ Each party pays: $1,500  |  Total: $3,000

Step 6 — Add Recording Fees (Not Part of the Tax)

The transfer tax itself is a state charge, but recording a deed also involves fees set by each county’s Registry of Deeds. These vary slightly by county but follow a consistent structure across New Hampshire. They are separate from the transfer tax and should be budgeted for alongside it.

Every deed recording in NH also carries a mandatory $25 LCHIP fee (Land and Community Heritage Investment Program), authorized by RSA 478:17-g. This fee applies to deeds and mortgages and goes toward land conservation funding statewide.

Example A — Total Closing Costs for a $300,000 Rockingham Sale (3-page deed) Transfer tax (each party): $2,250  |  Recording fee: $12 + (2 × $4) = $20  |  LCHIP: $25 Buyer total: $2,250 + $20 + $25 = $2,295 in government fees→ Plus seller’s $2,250 transfer tax share

Example B — Small Hillsborough Sale, 2-page deed Transfer tax (each): $20 minimum  |  Recording: $10 + $4 = $14  |  LCHIP: $25 Buyer total: $20 + $14 + $25 = $59 in government fees

Filing the Forms: What You Must Do After Closing

Paying the tax at recording is only part of the obligation. Both the buyer and the seller must separately file a Declaration of Consideration form with the NH Department of Revenue Administration:

• Form CD-57-P — filed by the Purchaser (buyer / grantee)
• Form CD-57-S — filed by the Seller (grantor)

Both forms are due within 30 days of the deed being recorded, as required by NH Administrative Rules Rev 809.04. They can be filed online through the DRA’s Granite Tax Connect portal or mailed to the NH Department of Revenue Administration, Taxpayer Services Division, PO Box 3308, Concord, NH 03302-3308.

Even if a transfer is exempt from tax, the forms are typically still required. Failing to file, or filing late, can result in penalties and interest under RSA 78-B:9-a.

Important: The deed itself will not be recorded without evidence of tax payment (or a noted exemption). County registries are required to verify stamps or indicia before accepting a deed for recording.

Full List of Common Exemptions (RSA 78-B:2)

When a transfer is exempt, the deed should include a notation citing the specific exemption, such as “Exempt per RSA 78-B:2(XIII) — transfer incident to divorce.” This allows the registry to accept the deed without tax stamps.

Putting It All Together

The NH real estate transfer tax is one of the more predictable closing costs in a transaction — the rate is fixed, the math is straightforward, and the exemptions are clearly spelled out in state law. To summarize the six steps:

1. Add up all consideration, including any assumed mortgage
2. Check whether an exemption from RSA 78-B:2 applies
3. Multiply total consideration by 0.0075 for each party
4. Apply the $20 minimum if total consideration is $4,000 or less
5. Round each party’s share to the nearest whole dollar
6. Account for recording fees and the $25 LCHIP surcharge separately

Both buyer and seller should budget for their share early in the transaction — and remember that filing Forms CD-57-P and CD-57-S with the DRA within 30 days of recording is a legal obligation, not optional paperwork.

Sources & References

All figures and rules in this article are drawn from official New Hampshire statutes, administrative rules, DRA forms, and county registry fee schedules.

1. RSA Chapter 78-B, §78-B:1 — Imposes the transfer tax at $0.75 per $100; sets the $20 minimum per party for consideration ≤ $4,000; and requires rounding to the nearest whole dollar. NH General Court, nh.gov/rsa.
2. RSA Chapter 78-B, §78-B:2 — Lists all statutory exemptions from the transfer tax, including divorce transfers, inheritance, government transfers, tax collector’s deeds, mortgage deeds, and noncontractual gifts. NH General Court, nh.gov/rsa.
3. RSA Chapter 78-B, §78-B:4 — Governs payment obligations; confirms both buyer and seller must pay 0.75% each; includes special rules for manufactured homes. NH General Court, nh.gov/rsa.
4. RSA 78-B:9-a — Authorizes the DRA to assess additional tax, interest, and penalties for underpayment or failure to file. NH General Court, nh.gov/rsa.
5. RSA 478:17-g — Establishes the $25 LCHIP surcharge on deed and mortgage recordings. NH General Court, nh.gov/rsa.
6. NH Administrative Rules, Rev 809.04 — Requires both purchaser and seller to file Forms CD-57-P and CD-57-S within 30 days of deed recording; specifies filing methods (Granite Tax Connect portal or mail). NH DRA Administrative Rules, gencourt.state.nh.us.
7. NH DRA Form CD-57-P (Purchaser’s Declaration of Consideration) — Official form filed by the buyer; includes the tax computation worksheet. NH Department of Revenue Administration, revenue.nh.gov.
8. NH DRA Form CD-57-S (Seller’s Declaration of Consideration) — Official form filed by the seller; mirrors CD-57-P. NH Department of Revenue Administration, revenue.nh.gov.
9. Rockingham County Registry of Deeds — Recording Fee Schedule — Confirms the $0.75 per $100 transfer tax rate, $40 combined minimum, $12 first-page recording fee, $4 additional pages, $2 surcharge, and $25 LCHIP fee. NHDeeds.org / Rockingham County.
10. Merrimack County Registry of Deeds — Recording Fee Schedule — Confirms “$15 per $1,000, minimum $40 total” framing consistent with RSA 78-B:1; lists county recording fees. NHDeeds.org / Merrimack County.
11. Strafford County Registry of Deeds — Recording Fee Schedule — Confirms $10 first-page fee, $4 additional pages, $2 surcharge, $25 LCHIP. NHDeeds.org / Strafford County.
12. Coös County Registry of Deeds — Recording Procedures — Notes requirement for separate checks for recording fee, LCHIP, and transfer tax; prohibits personal checks for tax stamps. NHDeeds.org / Coös County.
13. RSA 21-J:21 — Sets the interest rate applicable to NH tax underpayments (referenced in RSA 78-B:9-a context). NH General Court, nh.gov/rsa.

This article is for informational purposes only and does not constitute legal or tax advice.
Consult a New Hampshire real estate attorney or CPA for guidance on your specific transaction.