Disclaimer: Estimates based on current New Hampshire Real Estate Transfer Tax statutes. Not legal, tax, or financial advice — confirm with a licensed New Hampshire escrow officer or closing attorney. Full Disclaimer →
New Hampshire · Buyer + Seller Transfer Tax

New Hampshire Closing Costs: A Tax on Both Sides of the Table

New Hampshire's Real Estate Transfer Tax is unusual — it's charged to BOTH the buyer and the seller separately, $0.75 per $100 each, for a combined 1.5% of the sale price. This calculator shows both portions.

Jurisdiction Data Card — New Hampshire (Statewide) Researched Aug 21, 2026
What changes here:Tax is imposed on BOTH parties, not just one
Governing authority:NH Department of Revenue Administration
Statutory basis:RSA 78-B:1
Calculator fields affected:Buyer's RETT, Seller's RETT, Recording fee
Both the buyer's and seller's portions scale with price — each at $0.75 per $100.

Transfer tax and deed-recording fee only — excludes title insurance, escrow, lender fees, and mortgage-recording fees.

Total New Hampshire Transfer Tax & Recording Fee

Combined buyer + seller RETT plus recording fee. Excludes title, escrow, and standard lender fees.

Real Estate Transfer Tax

Recording Fee

⚠️ This reflects the statutory buyer/seller allocation, not a local custom — both parties owe their own portion by law, independent of who they agree to have actually pay it. Local-overlay confidence: NOT AFFIRMATIVELY PROVEN NEGATIVE — no source expressly rules out every possible additional local charge, though none is currently known.

Worked Example: $400,000 New Hampshire Purchase

Buyer's RETT ($400,000 × 0.75%)$3,000.00
Seller's RETT ($400,000 × 0.75%)$3,000.00
Recording fee ($10 first page + $25 LCHIP)$35.00
Total included amount$6,035.00

This is a tax-module example, not a complete settlement statement — title, escrow, lender, and mortgage-recording charges are not included. A county equipment surcharge of up to $2 requires county adoption and is excluded.

Why New Hampshire's Tax Is Different

New Hampshire imposes RETT on both the buyer and the seller under RSA 78-B, each at $0.75 per $100 of the price or consideration. This is not a shared or split rate — each party independently owes the full $0.75-per-$100 amount, for a combined tax burden of 1.5% of the sale price. Most other states impose a single tax, usually on the seller; New Hampshire's dual structure is genuinely unusual nationally.

Local Overlay Confidence

No authoritative source was found expressly negating every possible local overlay, so this is flagged as "not affirmatively proven negative" rather than a guaranteed absence — treat it as the best available finding, not a certainty.

Understanding Closing Costs in New Hampshire

Closing costs are the fees and charges required to finalize a real estate purchase, separate from your down payment and the home's purchase price. Beyond the New Hampshire transfer tax and recording fee calculated above, a typical closing includes a handful of other charges: a loan origination fee charged by your lender, an appraisal fee to confirm the home's value, a home inspection fee, a title search and title insurance premium (a lender's policy is required by most lenders, and an owner's policy is optional but recommended), an escrow or settlement agent fee, and prepaid items such as homeowners insurance and the property tax and mortgage interest your lender collects upfront into escrow. Which of these apply, and how much each one costs, depends on your lender, your loan program, and the title or escrow company handling your closing — this calculator covers only the government-charged transfer tax and recording fee shown above, not the full closing cost picture.

What Affects Your Total Closing Costs

Several factors shape how much you'll actually pay at closing on a New Hampshire property, beyond the transfer tax and recording fee shown above. Loan type matters: FHA loans add an upfront mortgage insurance premium, VA loans add a funding fee (waived for some veterans and service members), and USDA loans add a guarantee fee, while conventional loans typically don't carry a comparable upfront charge. Property type matters too — condos and homes in planned communities often require an extra fee for HOA document review or a resale certificate, and multi-unit or investment properties can carry higher title insurance premiums than a standard single-family purchase. County and municipality matter as well: recording fees, and in some states local transfer taxes, can vary from county to county, so the figures on this page reflect the New Hampshire statutory default — always confirm with the specific county recorder's or clerk's office where you're closing. Finally, purchase price and loan amount drive costs that scale with value, including title insurance premiums, percentage-based origination fees, and the transfer tax calculated above.

Frequently Asked Questions

Does New Hampshire charge a real estate transfer tax?
Yes. New Hampshire's Real Estate Transfer Tax (RETT) is imposed on BOTH the buyer and the seller under RSA 78-B, each at $0.75 per $100 of the price or consideration — a combined 1.5% of the sale price.
Is this the same as most states' single transfer tax?
No. Most states impose one tax, usually on the seller. New Hampshire is unusual in imposing the full $0.75-per-$100 rate on the buyer AND a separate full $0.75-per-$100 rate on the seller — not a shared or split rate.
How much is New Hampshire's RETT on a $400,000 sale?
Buyer's portion: $3,000.00. Seller's portion: $3,000.00. Combined: $6,000.00.
Does the local overlay confidence label apply here?
This is flagged as "not affirmatively proven negative" — no authoritative source was found expressly negating every possible local overlay, though none is currently known.
What does New Hampshire charge to record the deed?
$10.00 for the first page plus a mandatory $25.00 LCHIP charge per deed, for $35.00 total. A separate county equipment surcharge of up to $2 requires county adoption and is excluded from this standard example.
Who typically pays closing costs in New Hampshire?
Closing cost responsibility is set mainly by the purchase agreement rather than a fixed state formula in most cases. Buyers typically pay their own loan-related fees — origination, appraisal, and the lender's title insurance policy — while sellers commonly pay the real estate commission and, in many markets, the owner's title insurance policy. Local custom varies, so ask your real estate agent how closing costs are typically split where you're buying in New Hampshire.
Can closing costs be negotiated?
Yes. Many closing cost line items are negotiable between buyer and seller as part of the purchase offer, and lender fees can often be shopped and negotiated between lenders. It's common for buyers to request a seller credit toward closing costs, particularly when a market favors buyers.
Are closing costs tax-deductible?
Some are, some aren't, and the rules differ for a primary residence versus a rental or investment property. Loan origination points paid to reduce your interest rate are often deductible in the year you pay them; costs like title insurance, appraisal fees, and recording fees typically aren't deductible but can usually be added to your home's cost basis. This is general information, not tax advice — a CPA can confirm what applies to your specific purchase.
Does this calculator include lender fees or title insurance?
No. This calculator isolates the government-charged transfer tax and deed-recording fee for New Hampshire shown in the sources above — it does not include lender origination fees, appraisal costs, title insurance premiums, escrow fees, or prepaid items. Those vary by lender and title company and should be confirmed on your Loan Estimate and Closing Disclosure.
Methodology & sources: Researched via Manus AI primary-source research (task m2PUrFvMvM8h5nyPmjSJzS) and independently re-verified directly against revenue.nh.gov. Statutory basis: RSA 78-B:1. Last verified August 21, 2026. Tax law changes — always confirm current rates with your escrow officer, closing attorney, or the NH Department of Revenue Administration before relying on this estimate for a real transaction. Spotted an error? Contact us.