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 New Hampshire imposes no inheritance tax; the legacy and succession tax was repealed for deaths on or after January 1, 2003.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 procedure 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 — see the full New Hampshire transfer-on-death deed guide for the requirements, revocation, and alternatives. 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authorizing transfer-on-death deeds effective July 1, 2024 — older guidance saying New Hampshire has no TOD deed is out of date.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
- New Hampshire small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in New Hampshire can assess your situation.
Last verified July 20, 2026.