New Hampshire 1.50% Real Estate Transfer Tax: Buyer vs Seller Split and NHHFA Exemptions — Lilac Saltbox
Updated October 2026
On a $500,000 taxable New Hampshire home purchase, the standard real estate transfer tax totals $7,500: $3,750 for the buyer and $3,750 for the seller. This closing expense is separate from annual property taxes, lender fees, and the cash needed for your down payment.
Calculate each side of the transfer
New Hampshire charges $0.75 per $100 of taxable consideration to each party, producing a combined rate of 1.50%. For a straightforward sale with no special treatment, multiply the taxable price by 0.0075 to estimate one party's share.
| Taxable purchase price | Buyer share | Seller share | Combined tax |
|---|---|---|---|
| $300,000 | $2,250 | $2,250 | $4,500 |
| $400,000 | $3,000 | $3,000 | $6,000 |
| $500,000 | $3,750 | $3,750 | $7,500 |
| $600,000 | $4,500 | $4,500 | $9,000 |
These examples use round purchase prices. Have the settlement provider calculate the final amount, including applicable rounding and treatment of any unusual transaction structure. The New Hampshire Department of Revenue Administration provides official transfer tax information.
A negotiated seller credit is not the same as an exemption. Credits must fit the financing rules and appear correctly in the closing figures; they do not erase the underlying tax.
Verify the NHHFA first-time buyer exemption
An eligible first-time buyer using qualifying New Hampshire Housing financing may receive an exemption from the buyer half. The seller half remains a separate obligation. Do not assume every first-time purchase, every conventional loan, or every assistance award qualifies automatically.
Ask your participating lender and settlement provider to confirm:
- Whether your financing and buyer status qualify.
- Which certification or closing documentation is required.
- Whether the exemption is reflected in your final cash-to-close calculation.
- How any jointly purchasing borrowers affect eligibility.
Review New Hampshire Housing and the state assistance guide before building the exemption into your budget.
Keep transfer tax separate from escrow
Transfer tax is associated with the property transfer. Property tax prorations allocate an ownership-period expense between the parties, while escrow deposits fund future bills through your mortgage servicer.
New Hampshire's April 1 assessment date and common July and December billing schedule can affect those closing adjustments, but they do not change the standard transfer tax percentage. Use the closing cost estimator to track these categories separately and avoid counting the same tax allowance twice.
Compare Current Mortgage Rates
Compare current APRs, points, fees, and estimated monthly payments from participating lenders below.
Loan Program Comparison: 2026 Benchmarks
New Hampshire 1.50% Real Estate Transfer Tax: Buyer vs Seller Split and NHHFA Exemptions — Choose a mortgage by comparing eligibility, upfront cash and total monthly costs, not the advertised rate alone. Conventional, FHA, VA and USDA serve different borrowers. Confirm county limits, taxes, insurance and lender requirements before comparing personalized Loan Estimates for your household.
Historical 2025 one-unit comparison: conforming $832,750; FHA floor $541,287. County and unit-count limits can differ.
| Loan program | Down payment / equity | 2026 one-unit baseline | Costs and page-specific comparison |
|---|---|---|---|
| Conventional | 3%–5% subject to eligibility | $832,750 | PMI generally below 20% down |
| FHA | 3.5% at 580+; 10% at 500–579 | $541,287 floor | 1.75% upfront MIP; 0.55% annual for >95% LTV, base loan ≤$726,200, term >15 years |
| VA | 0% for eligible borrowers | No VA limit with full entitlement | No monthly PMI; funding fee unless exempt |
| USDA | 0% for eligible borrowers | Income, address and repayment eligibility | Guarantee and annual fees; confirm current schedule |
| Jumbo | Lender-specific cash and reserves | Above applicable conforming limit | Lender-specific pricing and insurance |
| Home Equity / Refinance | Equity and underwriting dependent | Property and lender dependent | Compare closing costs, term and break-even |
Sources: FHFA limits; HUD FHA limits.
Editorial Methodology & Primary Sources
Verification date: Not recorded; check the primary source and lender timestamp before relying on an estimate.
Rate comparisons use participating lender feeds, not a whole-market survey or guaranteed offers. Freddie Mac PMMS is a market benchmark, not a personalized quote. Calculator models rely on published regulatory formulas and disclosed assumptions rather than fabricated first-person loan testing.
Monthly principal and interest use the amortization formula P × r / (1 − (1 + r)−n), where r is the monthly note rate and n is the number of payments; at zero interest use P / n. PITI adds monthly property taxes and homeowners insurance; PMI is separate. APR includes applicable finance charges under Regulation Z and is not the note rate used for payments. Compare lender Loan Estimates for actual APR and fees.
- Consumer Financial Protection Bureau (CFPB) — Loan Estimates, APR and borrower disclosures; Regulation Z.
- U.S. Department of Housing and Urban Development (HUD / FHA) — FHA program guidance.
- U.S. Department of Veterans Affairs (VA) — VA loan eligibility and benefits.
- Freddie Mac Primary Mortgage Market Survey (PMMS) — published rate benchmarks.
- U.S. Census state tax collections — state property tax benchmarks; confirm parcel-specific assessments and exemptions with the state revenue department and local assessor.
- New Hampshire Housing — state housing finance and property tax authority.
- New Hampshire Department of Revenue Administration — state housing finance and property tax authority.
The payment snapshot uses illustrative annual taxes of 1% of home price, $1,200 insurance and 0.5% PMI below 20% down, not verified local quotes. Other calculators disclose their inputs and assumptions. Published guidance and lender feeds may change independently; confirm current program rules, taxes and offers before a decision.