New Hampshire has no state estate tax and no state inheritance tax. Estates of any size owe no New Hampshire tax based on the value of assets transferred or inherited. Only the federal estate tax (for gross estates over $13.61M in 2024) may apply. Combined with no income tax on wages, New Hampshire is one of the most tax-favorable states for estates in the entire United States.
New Hampshire does not impose income tax on wages, salaries, or capital gains. This is unusual among states — only nine states have no broad income tax. When administering a New Hampshire estate, there is no state income tax return to file for the deceased's wages or capital gains. The only remaining NH tax is the Interest and Dividends Tax (I&D Tax) — 4% on dividends and interest — which is being phased out to 0% by January 1, 2027.
New Hampshire's Interest and Dividends Tax (RSA 77) applies to dividend and interest income at: 4% in 2023, 3% in 2024, 2% in 2025, 1% in 2026, and 0% starting January 1, 2027. If the estate or deceased received dividend or interest income during any year the I&D Tax applies, file Form DP-10 for that year. After 2026, this filing obligation disappears entirely.
New Hampshire's small estate threshold of $10,000 is the lowest in New England and one of the lowest in the United States. Most New Hampshire estates with any meaningful bank account, vehicle, or investment account will exceed this threshold and require full probate. Do not assume the small estate procedure applies — verify the gross personal estate value against the $10,000 limit.
Small Estate vs. Full Probate in New Hampshire
| Feature | Small Estate (RSA 553:32) | Full Probate |
|---|---|---|
| Gross personal estate | ≤ $10,000 | Any amount |
| Real estate | Excluded — requires full probate | Included |
| Waiting period | None | None |
| NH estate tax | None | None |
| NH inheritance tax | None | None |
| Creditor period | 6 months from publication (same) | 6 months from first publication |
New Hampshire Intestate Succession
If the deceased died without a will, New Hampshire's intestacy statute (RSA Chapter 561) governs distribution:
| Surviving Heirs | Distribution (RSA 561) |
|---|---|
| Spouse only (no descendants or parents) | Spouse inherits entire estate |
| Spouse + descendants all also spouse's | Spouse: entire estate |
| Spouse + descendants (one or more NOT spouse's) | Spouse: ½ of estate; descendants share ½ |
| Spouse + parents (no descendants) | Spouse: entire estate (NH changed this — parents do not share with spouse) |
| Descendants only | Descendants share equally per stirpes |
| Parents only | Parents share equally |
| No heirs | Estate escheats to New Hampshire |
New Hampshire Will Requirements
- Testator must be at least 18 years old and of sound mind
- Will must be in writing and signed by the testator (or another person at testator's direction)
- Signature must be made or acknowledged before two competent witnesses who each sign in the testator's presence
- Notarized self-proving affidavit is not required but simplifies probate
- Holographic wills (handwritten, no witnesses) are NOT valid in New Hampshire
New Hampshire Probate — Step by Step
Determine if Probate Is Required
Classify all assets. Non-probate assets (joint tenancy, POD/TOD, named beneficiaries, living trusts) pass outside probate. If gross personal estate ≤ $10,000 and no real estate, the small estate procedure may apply. No NH estate tax — no state estate tax planning required regardless of estate size.
Gather Essential Documents
Order 6–8 certified death certificates from NH Vital Records (dhhs.nh.gov/vital-records). Locate the original will. Identify all heirs and beneficiaries. Gather financial account statements and titles. Confirm the correct Circuit Court — Probate Division (county of decedent's domicile). New Hampshire has 10 counties: Belknap, Carroll, Cheshire, Coos, Grafton, Hillsborough, Merrimack, Rockingham, Strafford, and Sullivan. (Hillsborough County has two registry districts for land records.)
Handle Immediate Obligations
Maintain insurance on real estate and vehicles. Pay mortgage or rent. Cancel recurring subscriptions. Notify SSA. Redirect mail. Contact employer about final paycheck and pension. Secure all estate assets immediately.
File Petition with the Circuit Court — Probate Division
File the Petition for Probate of Will (testate) or Petition for Administration (intestate) with the Circuit Court — Probate Division in the county of domicile. Submit original will and certified death certificate. Pay filing fee (~$75–$200). Receive Letters Testamentary or Letters of Administration. Request 6–8 certified copies. Post bond if required. Immediately publish Notice to Creditors to start the 6-month creditor clock from first publication.
Apply for Estate EIN and Open Estate Account
Apply for a federal EIN at irs.gov. Open dedicated estate checking account. Keep records of all transactions. Never mix personal and estate funds.
Publish Notice to Creditors — 6 Months from First Publication
Publish Notice to Creditors in a New Hampshire newspaper in the county. Mail written notice to all known creditors. New Hampshire's creditor period is 6 months from the date of first publication. Record the publication date. No final distributions before 6 months from first publication.
File Income Taxes (No NH Estate Tax — I&D Tax if Applicable)
No NH estate tax for any estate — no state estate tax return required. If the estate earns dividend or interest income: file NH Form DP-10 (I&D Tax) at applicable rate (3% in 2024; 0% from 2027). File deceased's final federal Form 1040 (April 15) and federal Form 1041 if estate earns income over $600. Search NH unclaimed property at nhtreasurer.com/unclaimedproperty.
Distribute Assets, File Account, and Close
After 6 months from first publication and all creditor claims are resolved, distribute assets per the will or NH intestacy. File a Final Account with the Circuit Court — Probate Division. Receive a Decree approving the Account and discharging the Executor. Transfer real estate: prepare deed and record with the county Registry of Deeds (NH uses county-level land records, unlike Vermont). Transfer vehicle titles at NH Division of Motor Vehicles. Close the estate bank account after final distribution.
New England Probate Comparison
| Feature | New Hampshire | Vermont | Massachusetts | Rhode Island | Connecticut |
|---|---|---|---|---|---|
| Small estate limit | $10,000 (lowest in NE) | $45,000 | $25,000 | $15,000 | $40,000 |
| Creditor period | 6 mo. from publication | 6 mo. from publication | 1 year from death | 6 mo. from appt. | 150 days from pub. |
| Estate tax | None | None (2016+) | $2M exemption | $1.77M exemption | None (2023+) |
| Inheritance tax | None | None | None | None | None |
| Wage income tax | None | Up to 8.75% | 5% flat | Up to 5.99% | Up to 6.99% |
Frequently Asked Questions
Does New Hampshire have any state income tax at all?
New Hampshire does not tax wages, salary, pensions, or capital gains — making it one of nine states with no broad-based income tax. However, NH does have the Interest and Dividends Tax (I&D Tax) on dividend and interest income. The rate was 5% in 2022, 4% in 2023, 3% in 2024, 2% in 2025, 1% in 2026, and drops to 0% on January 1, 2027. After 2026, New Hampshire will have zero state income tax of any kind.
Where are NH real estate records filed?
New Hampshire records real estate deeds at the county Registry of Deeds — one per county (with Hillsborough County having two districts: the northern registry in Manchester and the southern registry in Nashua). This is different from Vermont, which uses municipal land records. NH deeds go to the county Registry of Deeds in the county where the property is located.
How long does New Hampshire probate take?
Typical New Hampshire probate takes 9–15 months. The 6-month creditor period from first publication is the minimum constraint. Publishing notice immediately after appointment minimizes this delay. Simple intestate estates with cooperative heirs can close in 9–10 months.
Do I need a lawyer for NH probate?
Not required by law. New Hampshire's Probate Division is accessible to self-represented parties. However, estates with real estate, disputes among heirs, or complex assets should consider a New Hampshire probate attorney. Many Probate Division clerks are helpful with procedural questions.
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