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New Hampshire Real Estate Sale: Capital Gains Tax Explained

Zero state tax on the gain, full stop — the trade-off shows up in the property tax bill instead.

NH Dept. of Revenue Administration

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Quick answer: zero — New Hampshire charges no state capital gains tax at all, on this sale or any other. See the full cost picture in the New Hampshire probate real estate sale calculator.

One of only nine states with no capital gains tax

Confirmed current: New Hampshire is one of nine states with no capital gains tax — an important perk for anyone selling appreciated real estate, on top of having no income tax of any kind since the Interest and Dividends Tax was fully repealed effective January 1, 2025.

A tax that used to exist, now fully gone

Historically, the Interest and Dividends Tax taxed interest and dividend income specifically — never wages, and never capital gains — at rates phased down from 4% in 2023 to 0% by 2025, when it was fully eliminated.

No estate or inheritance tax either

New Hampshire repealed its estate tax in 2003 and has no inheritance tax — one of relatively few states offering that combination alongside zero income and capital gains tax.

The trade-off: high property taxes

New Hampshire has among the highest property tax rates in the country, since the state relies heavily on property taxes in place of income or sales tax revenue — worth knowing for anyone weighing the overall tax picture, not just the sale itself.

Facing probate in New Hampshire?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a New Hampshire attorney

The zero-capital-gains-tax rule applies identically across all ten of New Hampshire's counties.

Capital gains tax on the sale — frequently asked questions

Does New Hampshire tax capital gains at all?

No — New Hampshire is one of nine states with no capital gains tax, and has no income tax of any kind since its Interest and Dividends Tax was fully repealed effective January 1, 2025.

Did New Hampshire ever tax any form of investment income?

Yes, historically — the Interest and Dividends Tax taxed interest and dividend income (not capital gains, and never wages) at rates phased down from 4% in 2023 to 0% by 2025, when it was fully eliminated.

Does New Hampshire have a state estate or inheritance tax on top of this?

No — New Hampshire repealed its estate tax in 2003 and has no inheritance tax, one of relatively few states offering that combination.

Is there a trade-off to New Hampshire's zero-income-tax approach?

Yes — New Hampshire has among the highest property tax rates in the country, since the state relies heavily on property taxes in place of income or sales tax revenue.

Keep going

New Hampshire Probate Real Estate Sale CalculatorYour estimate, based on your answers Court Approval to Sell in New HampshireThe license to sell, explained New Hampshire Sale Costs & CommissionA court rule, not a statute, sets the fee New Hampshire Small Estate CheckerDoes this estate even need a sale?

This page provides general guidance only and is not legal, tax, or financial advice. Based on New Hampshire Department of Revenue Administration guidance and federal Internal Revenue Code § 1014. Confirm current figures with the IRS, a CPA, or a licensed New Hampshire attorney before acting.