How does the NH transfer tax work?
New Hampshire taxes the sale or transfer of real estate at $0.75 per $100 of the price, and the tax is imposed on both the buyer and the seller. In practice, each side pays $0.75 per $100, or $1.50 per $100 combined.
The tax is figured on each $100 or fractional part of $100, so a price that isn't an even hundred is rounded up to the next $100. The buyer's share is part of your Cash to close The total you bring to closing: your down payment plus closing costs, minus any deposits, credits or gifts. See the full glossary, not your monthly payment.
Run your own numbers with the transfer tax calculator.
A worked example
| Step | Example |
|---|---|
| Purchase price | $450,000 |
| Number of $100 units | $450,000 ÷ 100 = 4,500 |
| Buyer's share | 4,500 × $0.75 = $3,375 |
| Seller's share | 4,500 × $0.75 = $3,375 |
| Combined | $6,750 |
If the price were $450,050, the extra $50 would count as a full $100, so each share would be figured on 4,501 units, or $3,375.75. This example is for illustration only; your closing agent calculates the actual tax.
What closing costs do buyers usually pay?
Buyers in New Hampshire usually pay lender charges, third-party services, title and settlement costs, government fees including their share of the transfer tax, and prepaid items.
- Lender charges: origination or underwriting fees, plus any Discount points Optional fees paid at closing to lower your interest rate. One point equals 1% of the loan amount. See the full glossary you choose to pay.
- Third-party services: the appraisal, credit report and flood certification, and a survey if one is required.
- Title and settlement: the title search, the lender's Title insurance Insurance that protects you and the lender against problems with the property's ownership history. See the full glossary policy, an optional owner's policy and the closing agent's fee.
- Government fees: recording fees at the county registry of deeds and your share of the transfer tax.
- Prepaid items: interest from closing to the end of the month, your first year of homeowners insurance, and deposits to start your Escrow account An account your loan servicer uses to collect and pay your property taxes and homeowners insurance as part of your monthly payment. See the full glossary for property taxes and insurance.
What do sellers usually pay at closing?
Sellers usually pay their share of the transfer tax, the real estate commission and the payoff of any mortgage on the home.
- Their share of the transfer tax.
- Real estate commissions, which are negotiable and set by written agreement.
- The payoff of any mortgage or lien on the home, including interest to the payoff date.
- Any credits agreed in the purchase contract, such as help toward the buyer's closing costs.
- Deed preparation or attorney fees in many sales.
How are property taxes split at closing?
New Hampshire towns set their own tax billing schedules, and the current bill is usually split between buyer and seller at closing based on the days each one owns the home. Depending on whether the seller has already paid, you may see a credit to the seller or to you on your Closing Disclosure A five-page form you receive at least three business days before closing that shows your final loan terms and costs. See the full glossary. The property tax guide explains how NH tax rates work.
How can I lower my cash to close?
You can lower your cash to close by negotiating a seller credit, comparing Loan Estimates, weighing a lender credit or using gift funds.
- Ask for a seller credit toward closing costs when you negotiate, within your loan program's limits (see seller credits and rate buydowns).
- Compare Loan Estimates, since lender fees and credits differ from one lender to the next.
- Ask about a lender credit in exchange for a slightly higher rate, and compare the long-term cost.
- Gift funds from a relative are allowed on many programs, with a gift letter.
- Eligible buyers may get help with upfront costs through NH Housing programs.
When will I see my closing costs?
Your Loan Estimate arrives within three business days of applying and lists estimated closing costs line by line. The Closing Disclosure arrives at least three business days before closing with the final figures. Compare the two, and ask Tom about anything that changed. Here's every step after you apply.
Tools for this topic: Transfer tax calculator · Payment calculator
Sources
Checked October 2026. Limits and program rules change, so confirm current figures before you rely on them.
General information only, not tax or legal advice. Program availability, eligibility and terms vary by lender and are subject to change and to underwriting approval. Not a commitment to lend.