New Hampshire guide

NH Real Estate Transfer Tax: $0.75 Per $100 Split Between Buyer and Seller

In New Hampshire, the buyer pays half of the state real estate transfer tax — $0.375 per $100 of the purchase price, which is 0.375%.

Reading as buyer.

TL;DR

In New Hampshire, the buyer pays half of the state real estate transfer tax — $0.375 per $100 of the purchase price, which is 0.375%. On a $400,000 home, the buyer's share comes to $1,500. The tax is collected at closing and must be paid before the Registry of Deeds will record the deed.

Before you start — 7 things to know

New Hampshire splits its real estate transfer tax between buyer and seller, so as the buyer you pay $0.375 per $100 of the purchase price (0.375%) under RSA 78-B.
On a $400,000 New Hampshire home, the buyer's transfer tax share is $1,500, and on a $500,000 home it would be $1,875.
The New Hampshire Registry of Deeds will not accept the deed for recording until the transfer tax has been paid, so paying it is part of getting the home officially in your name.
Your transfer tax must appear on the Loan Estimate and Closing Disclosure as a closing cost, so you can see the exact dollar amount before closing day.
RSA 78-B lists narrow exemptions, including transfers between spouses, transfers to lineal descendants, and certain charitable transfers, so a normal arms-length purchase will almost always owe the tax.
The closing or escrow agent usually calculates the transfer tax and sends it to the Registry of Deeds on your behalf, but you should still check the math on your Closing Disclosure.
The transfer tax is in addition to other closing costs like the recording fee, title insurance, and lender charges, so budget for all of them when planning your cash to close.

The timeline — step by step

When you are deciding how much to offer on a New Hampshire home, add roughly 0.375% of the purchase price to your closing-cost estimate for your share of the transfer tax.
Within three business days after you apply for a mortgage, your lender sends a Loan Estimate that should include the New Hampshire transfer tax under closing costs.
At least three business days before closing, you receive a Closing Disclosure showing the exact transfer tax amount you owe — compare it to your Loan Estimate to catch surprises.
At the closing table, your funds for the transfer tax are collected along with the rest of your closing costs.
After closing, the closing agent remits your transfer tax to the New Hampshire Registry of Deeds with the deed.
Once the Registry of Deeds confirms the transfer tax is paid, the deed gets recorded and ownership is officially in your name.

Common questions

How much will I owe in New Hampshire transfer tax as a buyer?

You pay $0.375 per $100 of the purchase price, which is 0.375% — for example, $1,500 on a $400,000 home or $1,875 on a $500,000 home.

Can I ask the seller to cover my half of the transfer tax?

The buyer's half of the New Hampshire transfer tax is technically the buyer's obligation under RSA 78-B, but who pays what at closing is negotiable — you can ask for a seller credit to offset it as part of your offer.

Are there any exemptions that would let me skip the transfer tax?

RSA 78-B has narrow exemptions like transfers between spouses, transfers to lineal descendants, and certain charitable transfers, so a normal arms-length purchase from an unrelated seller almost always owes the tax.

When do I actually pay the New Hampshire transfer tax?

You pay it at closing as part of your closing costs, and the closing agent forwards the payment to the Registry of Deeds before the deed gets recorded.

Will the transfer tax show up on my Closing Disclosure?

Yes — federal closing-disclosure rules require the New Hampshire transfer tax to be itemized on both your Loan Estimate and your Closing Disclosure under closing costs.

What happens if the transfer tax is not paid at closing?

The New Hampshire Registry of Deeds will not record the deed without evidence of transfer tax payment, so closing cannot truly complete until the tax is paid.

Sources

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