At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | No dollar small-estate affidavit |
| TOD deed for real estate | AvailableN.H. Rev. Stat. Ann. ch. 563-D (Uniform Real Property TOD Act) · eff. Jul 1, 2024 |
| Community-property state | No |
Estate tax
New Hampshire does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
New Hampshire has no inheritance tax — beneficiaries are not taxed on what they receive by the state. New Hampshire imposes no inheritance tax; the legacy and succession tax was repealed for deaths on or after January 1, 2003.
Probate basics
New Hampshire has no fixed-dollar small-estate affidavit. Its simplified path is "waiver of administration" under RSA 553:32, which turns on who inherits — a sole beneficiary or sole heir (including a surviving spouse), or all beneficiaries assenting — rather than on estate size. A formal estate is still opened, and even a very small estate that does not meet the beneficiary conditions cannot use a dollar shortcut.
New Hampshire is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available N.H. Rev. Stat. Ann. ch. 563-D (Uniform Real Property TOD Act) · eff. Jul 1, 2024. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
TOD deeds are new as of July 1, 2024
New Hampshire only recently adopted the Uniform Real Property TOD Act (RSA ch. 563-D), authorizing transfer-on-death deeds effective July 1, 2024 — older guidance saying New Hampshire has no TOD deed is out of date.
No dollar-amount small-estate shortcut
Unlike most states, New Hampshire has no small-estate affidavit tied to a dollar ceiling. Simplification flows from RSA 553:32 waiver of administration, which depends on the beneficiary structure; a formal estate is still opened.
No state death tax
New Hampshire levies neither an estate nor an inheritance tax, so a death alone triggers no state death-tax filing — but larger estates should still be screened for the federal estate tax.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a New Hampshire statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in New Hampshire.
Last verified July 20, 2026.