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Estate and Inheritance Tax in New Hampshire

New Hampshire has no estate tax return requirement for deaths on or after January 1, 2005, and its legacy and succession (inheritance) tax was repealed for deaths on or after January 1, 2003.

Last checked . General information, not legal advice.

New Hampshire at a glance

State estate tax
No
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
The Legacy and Succession Tax (RSA 86) was repealed for deaths on or after January 1, 2003.

Sources

Last checked

The rules in New Hampshire

Does New Hampshire have a state estate tax?

No. State estate tax in New Hampshire: no.

What is the estate tax exemption in New Hampshire?

Estate tax exemption in New Hampshire: No state estate tax.

What is the top estate tax rate in New Hampshire?

Top estate tax rate in New Hampshire: No state estate tax.

Does New Hampshire have an inheritance tax?

No. Inheritance tax in New Hampshire: no. The Legacy and Succession Tax (RSA 86) was repealed for deaths on or after January 1, 2003.

Where do the New Hampshire estate and inheritance tax rules come from?

The rules above come from N.H. Rev. Stat. ch. 86 (repealed). Each source is linked on this page. We last checked them in October 2026.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.