New Hampshire
Estate planning basics in New Hampshire
New Hampshire has no state estate tax, has no inheritance tax, is not a community property state, and does not have a transfer on death deed. The details are below, in plain words, as Legacy Guard shows them to families in New Hampshire.
| Estate tax | None |
|---|---|
| Inheritance tax | None (repealed in 2003) |
| Community property | No. New Hampshire is not a community property state. |
| Small estate limit | No small estate affidavit. The probate court can grant a waiver of administration when a surviving spouse or only child is the sole heir and executor. |
| Transfer on death deed | No. New Hampshire does not have a transfer on death deed for real estate. |
| Probate | New Hampshire probate goes through the circuit court probate division and stays open at least six months for creditor claims. A living trust is commonly used to avoid it, and the state has no income or estate tax to plan around. |
| Homestead | New Hampshire protects $120,000 of home equity from most creditors and offers an elderly property tax exemption set by each town. |
| Vehicles | No beneficiary designation on a vehicle title. A vehicle passes through the estate or to a surviving spouse by DMV affidavit when there is no probate. |
| Last reviewed | October 21, 2026 |
State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.
What this means for your plan
- New Hampshire has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
- New Hampshire does not have a transfer on death deed for real estate, so a home passes by will, by joint ownership, or through a trust. That is one reason living trusts are common here.
- Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.
Questions about New Hampshire
- Does New Hampshire have an estate tax?
- No. New Hampshire has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.
- Does New Hampshire have an inheritance tax?
- No. New Hampshire does not tax what an heir receives.
- Is New Hampshire a community property state?
- No. New Hampshire is a common law property state. New Hampshire probate goes through the circuit court probate division and stays open at least six months for creditor claims. A living trust is commonly used to avoid it, and the state has no income or estate tax to plan around.
- Does New Hampshire allow a transfer on death deed for real estate?
- No. New Hampshire does not have a transfer on death deed for real estate.
- What is the small estate limit in New Hampshire?
- No small estate affidavit. The probate court can grant a waiver of administration when a surviving spouse or only child is the sole heir and executor.
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