Taxes in New Hampshire
Every state-level tax in New Hampshire, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
With no individual income tax and no state sales tax, New Hampshire leans heavily on property taxation: its state median county property tax rate ranks 3rd of 51 nationally, making it one of the most property-tax-reliant states in the country. On the sales side, the combined rate ranks 50th of 51, consistent with having no statewide sales tax at all. The state also controls wine and spirits pricing as a control state, though no per-gallon excise rate is published. Beyond property tax and this liquor control arrangement, no single alternative revenue source stands out in the available data.
State income tax
None no state income tax.
Note: Repealed interest & dividends tax as of 2025.
Sales tax
The combined state + local sales tax rate is 0.00%. State rate 0.00% plus an average 0.00% local.
Estate & inheritance tax
New Hampshire imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
New Hampshire levies a transfer tax of 1.500% — Real estate transfer tax — split buyer/seller.
Cigarette Tax
New Hampshire levies a cigarette tax of $1.78 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
New Hampshire levies a gas tax of 23.75¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
New Hampshire levies a beer tax of $0.300 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
New Hampshire levies a wine tax of control state per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
New Hampshire levies a spirits tax of control state per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.78%. Compare counties below for local rates.
Counties in New Hampshire by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Cheshire County | 2.16% | $280,100 |
| Sullivan County | 2.14% | $268,700 |
| Coos County | 1.90% | $188,900 |
| Strafford County | 1.85% | $362,800 |
| Merrimack County | 1.84% | $367,600 |
| Grafton County | 1.72% | $344,500 |
| Hillsborough County | 1.66% | $421,100 |
| Rockingham County | 1.58% | $497,500 |
| Belknap County | 1.31% | $374,900 |
| Carroll County | 0.99% | $388,900 |