Updated October 7, 2026. Quick answer: No. The General Court’s statute site shows RSA chapter 77, Taxation of Incomes, as “Entire Chapter was repealed”, so New Hampshire has no state income tax on the profit from selling your home. A real estate transfer tax applies to the sale: “The rate of the tax is $.75 per $100” of the price.
New Hampshire tax on home sale profit at a glance
| Item | What the documents say |
|---|---|
| Profit on your main home | No individual income tax to conform: New Hampshire taxes none of the gain |
| Rate on gain above the exclusion | No rate: no individual income tax |
| Collected at the sale | Real estate transfer tax: $.75 per $100 of price or consideration, applied to both the buyer and the seller |
| Source | New Hampshire General Court |
What the New Hampshire documents say
The New Hampshire General Court’s online statutes show RSA chapter 77 as repealed: “Entire Chapter was repealed” and “Repealed by 2021, 91:99, II, eff. Jan. 1, 2025”. The Department of Revenue Administration’s own pages block scripted downloads and could not be archived, so this page rests on the statute site.
RSA 78-B:1 says the transfer tax “tax is imposed upon the sale, granting and transfer of real estate” and that “The rate of the tax is $.75 per $100”. RSA 78-B:4 says “The rate of tax established in RSA 78-B:1 shall apply to both the purchaser, grantee, assignee or transferee and the seller, grantor, assignor or transferor”, and each must buy and attach the stamp. The archived pages show no principal-residence exemption.
What the federal exclusion requires
Most state answers start here. The statute says “Gross income shall not include gain from the sale or exchange” of property that, during the five years before the sale, you owned and used as your principal residence for periods adding up to two years or more. The limit is “shall not exceed $250,000”, or $500,000 for a husband and wife who make a joint return and meet the statute’s conditions. See CMG’s home sale taxes page and exclusion calculator.
A worked example at a $400,000 gain
An illustration, not a return: a married couple in New Hampshire sells their main home with a gain of $400,000. On the documents read New Hampshire levies no individual income tax, so the state’s income tax on that gain is $0 whether or not the federal exclusion applies. Federal tax is separate and outside this page: if the couple meets the statute’s ownership and use tests, a gain of $400,000 is below the $500,000 joint exclusion, so no federal income tax is owed on it either.
What is collected at the sale
RSA 78-B:1 imposes the transfer tax on the sale of real estate at $.75 per $100 of the price or consideration. RSA 78-B:4 applies the rate to both the buyer and the seller. The archived statute pages list no principal-residence exemption.
What changes in 2026
The documents read for New Hampshire announce no change for 2026 that is specific to the tax on a home sale. The forms and instructions read are for tax year 2025 or the newest page archived; check the state agency for 2026 forms when they are published.
What the documents do not say
- The Department of Revenue Administration’s pages were not archived (the live site blocks scripted downloads and no archive copy was available), so no Department statement is quoted. RSA 78-B:4 applies the rate to both the buyer and the seller.
Common mistakes
- Assuming the absence of a New Hampshire income tax removes the federal tax on a home sale; the federal exclusion limits and tests still decide the federal result.
- Relying on the old Interest and Dividends Tax or on a pre-2025 summary; the statute site shows the income tax chapter repealed effective January 1, 2025.
- Assuming the answer for one state applies to another, or that the state answer changes the federal tax on the sale.
Related: home sale taxes, state tax on home sale profit, how New Hampshire taxes capital gains, New Hampshire retirement taxes, and home sale exclusion calculator.
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Answer againSources
- RSA Chapter 77 Taxation of Incomes (Repealed): https://gc.nh.gov/rsa/html/V/77/77-mrg.htm
- RSA 78-B:1 Transfer Tax: https://gc.nh.gov/rsa/html/V/78-B/78-B-1.htm
- 26 U.S.C. 121, Exclusion of gain from sale of principal residence (U.S. Code, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapB-partIII-sec121.htm
- RSA 78-B:4, Payment of Tax (New Hampshire General Court; read October 8, 2026): https://gc.nh.gov/rsa/html/v/78-b/78-b-4.htm
Sources: the primary documents linked above, read on October 7, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.