New Hampshire Closing Costs for Sellers in 2026: Transfer Tax, Fees and Real Numbers

New Hampshire’s real estate transfer tax is $0.75 per $100 of price, and the statute applies that rate to both the buyer and the seller. On a hypothetical $300,000 sale the seller’s share is $2,250 and the buyer’s share is another $2,250. Commission is negotiable and comes on top, along with your payoff.

Both sides are taxed in New Hampshire

Most states tax one side of the deal. New Hampshire taxes both. A seller here faces the transfer tax as a direct statutory obligation, not only as a negotiating point.

RSA 78-B:1 says a tax is imposed on the sale, granting and transfer of real estate and any interest in it. The rate is $.75 per $100, or fractional part of $100, of the price or consideration. Where the price or consideration is $4,000 or less, there is a minimum tax of $20. RSA 78-B:4 says that rate applies to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor, and that each must purchase and attach the tax payment indicia.

Rate table

Party	Rate	Minimum
Seller	$.75 per $100 of price	$20 where price is $4,000 or less
Buyer	$.75 per $100 of price	$20 where price is $4,000 or less
Combined on one sale	$1.50 per $100 of price

Worked example on a hypothetical $300,000 sale

The tax applies per $100 or fraction of $100, so $300,000 is 3,000 units.

Seller’s tax: 3,000 x $.75 = $2,250
Buyer’s tax: 3,000 x $.75 = $2,250
Total on the sale: $4,500

For a seller pricing a house, the $2,250 is a firm line item. For a buyer, the same amount is cash needed at closing on top of the down payment.

The same math at other prices

Hypothetical price	Units of $100	Seller’s tax	Buyer’s tax	Combined
$200,000	2,000	$1,500	$1,500	$3,000
$300,000	3,000	$2,250	$2,250	$4,500
$400,000	4,000	$3,000	$3,000	$6,000
$500,000	5,000	$3,750	$3,750	$7,500

A flipper who buys at a hypothetical $200,000 and resells at $300,000 would be assessed $1,500 as the purchaser and $2,250 as the seller, or $3,750 across the round trip, before any contract allocation shifts it.

Who pays

The statute assesses each party separately. Beyond that, your purchase contract can allocate costs, so read the cost clause and ask your title company or closing attorney what is customary locally.

The other seller costs

Agent commission. Negotiable.
Mortgage payoff. Your balance plus interest through the payoff date.
Property tax proration. Set by your contract and shown on the closing statement.
Title insurance and recording. We did not source whether New Hampshire promulgates title insurance rates, so ask your title company.

What this means for investors

The tax hits a flip twice, and in New Hampshire both visits are at the full rate on your side. When you buy, you are the purchaser and the statute taxes you at $.75 per $100. When you sell, you are the seller and it taxes you again. On the hypothetical $300,000 resale, that is $2,250 on the way out, plus whatever the purchase added on the way in.

A double close means two closings and two sets of costs. In the first closing you are the purchaser and the original seller is taxed. In the second you are the seller and your end buyer is taxed. Each conveyance has both parties, so the structure adds a full round of tax. An assignment uses a single closing. Ask your title company how the tax would apply to the consideration in your structure and where the wholesale fee shows up.

For your maximum allowable offer, include the purchaser’s tax on your acquisition and the seller’s tax on your resale. Together that is 1.5% of price at the same value, plus commission and holding costs. Round trips in New Hampshire eat more margin than the headline $.75 per $100 suggests.

Questions to ask your title company

What is the exact transfer figure for my price, county and deed type?
Does any exemption apply to my transfer, and what paperwork proves it?
What does my contract say about who bears the tax, and is that customary here?
If I am using a double close or an assignment, how is the tax computed on each document?
Are there local or recording charges that are not in the state schedule?

Get these answers in writing before you set a list price or submit an offer. A number that is off by a few hundred dollars can decide a thin deal.

Run your numbers

Automize CRM includes a closing cost calculator for modeling a sale before you list or make an offer.

This is general information, not legal or tax advice. Confirm your exact figures with your title company or closing attorney.

Sources

Rates checked October 24, 2026. General information, not tax or legal advice.

Common questions

What is the New Hampshire real estate transfer tax rate?

RSA 78-B:1 sets the rate at $.75 per $100, or fractional part of $100, of the price or consideration for the sale, grant or transfer. Where the price is $4,000 or less there is a minimum tax of $20. The tax applies to the sale and transfer of real estate and any interest in it.

Does the seller or the buyer pay transfer tax in New Hampshire?

Both. RSA 78-B:4 says the rate in RSA 78-B:1 applies to the purchaser and also to the seller, and each side must purchase and attach tax payment indicia to the instrument. That means two taxes on one sale, one assessed on each party. Your contract may address who ultimately bears each.

How much is the total transfer tax on a New Hampshire sale?

Because the rate applies to both parties, the combined tax is twice the $.75 per $100 rate, or $1.50 per $100 of price. On a hypothetical $300,000 sale that is $4,500 in total, split into $2,250 for the seller and $2,250 for the buyer. Confirm the figures with your title company.

Is there a minimum transfer tax in New Hampshire?

Yes. RSA 78-B:1 provides a minimum tax of $20 where the price or consideration is $4,000 or less. Above that, the tax is $.75 per $100 or fractional part of $100. The minimum rarely matters on a house sale, but it can apply to small parcels or low-value transfers.