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New Hampshire Closing Cost Calculator
New Hampshire transfer tax is $0.75 per $100 from the buyer and again from the seller, $1.50 per $100 in total. Estimate both parties' transfer tax, including whole-dollar rounding, then build your own side of the closing statement.
New Hampshire transfer tax and settlement worksheet
Ordinary taxable sale: each party owes $0.75 per $100 or fraction, with each party rounded to the nearest whole dollar. The low-consideration charge is $20 per party when consideration is $4,000 or less. Combined tax is displayed before the default equal allocation. Exemptions, noncontractual valuation and special manufactured-housing transfers require separate review.
The rate applies separately to each party
RSA 78-B:1 sets $0.75 for every $100 or fraction of consideration. RSA 78-B:4 applies that rate to both purchaser and seller. On a $400,000 ordinary sale, each owes $3,000 and the transaction total is $6,000.
The worksheet displays the combined amount first. The default 50 percent seller allocation then places the correct share into your chosen side. This prevents a common budgeting error: treating one party's 0.75 percent rate as a combined rate and dividing it again.
Round each party's tax to a whole dollar
The payment statute also requires nearest-whole-dollar rounding for each party. At $535,000, 5,350 units × $0.75 gives $4,012.50. Rounding produces $4,013 each, or $8,026 combined. Calculating 1.5 percent of the price and stopping at $8,025 would miss that step.
Fractional $100 units count before the tax is rounded. At $535,100.01, use 5,352 units. Each side reaches $4,014, for $8,028 combined. The examples and interactive output apply the same sequence.
Low-consideration transfers use the minimum charge
The statute identifies $20 per party for consideration of $4,000 or less. The City of Berlin's transfer-stamp guidance describes $40 total for transfers from $1 through $4,000, split between the parties. The model applies that low-value amount to an otherwise taxable sale.
That minimum does not decide whether a gift, exempt transfer or noncontractual transaction is taxable, or whether its stated price is the correct basis. Obtain the required classification and valuation before using the worksheet for those deeds.
New Hampshire worked transfer-tax examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| Low-consideration minimum for both parties | $4,000.00 | $40.00 | $0.00 | $40.00 |
| First $100 unit above the threshold | $4,000.01 | $62.00 | $0.00 | $62.00 |
| Ordinary sale with exact-dollar party amounts | $400,000.00 | $6,000.00 | $0.00 | $6,000.00 |
| Round each party before combining | $535,000.00 | $8,026.00 | $0.00 | $8,026.00 |
| Next fractional unit | $535,100.01 | $8,028.00 | $0.00 | $8,028.00 |
Use the current transfer amount for your documents
The Rockingham Registry's rate history distinguishes the current rate from older schedules. This worksheet estimates a current ordinary taxable sale. It does not recompute historical tax or model special manufactured-housing moves, for which the statute provides different payer rules.
If your settlement provider supplies a confirmed transfer-tax amount, enter the amount for your side. The quote replaces that side's estimate. A full transaction quote should not be entered as one party's bill unless that party is actually paying the whole amount under the agreement.
Add the other closing lines once
Recording, title, legal work, lender charges and prorations require transaction-specific amounts. Enter those alongside the down payment, deposit and credits for buyer cash to close. Seller proceeds subtract the listed costs, commission, credits and payoff. Verify which items a combined quote already includes before entering another line for them.
| Parameter | Amount or rule | In effect | Primary source |
|---|---|---|---|
| Real estate transfer tax | $0.75 per $100 or fraction, charged to the buyer and again to the seller | Current statute | RSA 78-B:1; 78-B:4 |
| Recording fee | $10 for the first page, $4 for each additional page | Current statute (last amended 2018) | RSA 478:17-g, I |
| LCHIP surcharge | $25 for each deed, mortgage, mortgage discharge or plan; paid by the deed's grantee and the mortgage's grantor | Current statute | RSA 478:17-g, II |
| Registry equipment surcharge | Up to $2 per document, where the county has adopted it | Since 1993 | RSA 478:17-j |
Registry charges land on the buyer
Recording in New Hampshire is set by RSA 478:17-g: $10 for the first page and $4 for each page after it. Each deed and each mortgage also carries the $25 Land and Community Heritage Investment Program surcharge, which the statute assigns to the deed's grantee and to the mortgage's grantor, both usually the buyer. A county may add up to $2 per document for registry equipment under RSA 478:17-j; the Rockingham registry builds that $2 into its $12 first-page fee.
A buyer recording a three-page deed and a fifteen-page mortgage pays $10 + 2 × $4 + $25 = $43 for the deed and $10 + 14 × $4 + $25 = $91 for the mortgage: $134, or $138 where the $2 surcharge applies. Set that beside the buyer's own $3,000 of transfer tax on a $400,000 sale, and enter it once in the buyer's recording line.
Last reviewed 2026-10-09. Calculation methodology.
Questions about New Hampshire
- Do New Hampshire buyers and sellers each owe transfer tax?
- Yes. For an ordinary taxable sale, each party owes $0.75 per $100 or fraction, with each amount rounded to a whole dollar. The calculator first shows the combined tax and then allocates half to each side by default.
- Why does a $535,000 sale produce $4,013 per side?
- The 5,350 units of $100 multiplied by $0.75 give $4,012.50 for each party. RSA 78-B:4 requires nearest-whole-dollar rounding, producing $4,013 each and $8,026 combined.