NH · State estate & inheritance tax
New Hampshire estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for New Hampshire (NH), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and New Hampshire fee schedules.
Data updated 2026-08-06
- None
- State estate tax
- $15M
- Federal exemption applies
- None
- Inheritance tax
- 6–12 mo
- Typical probate timeline
The verdict
New Hampshire levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months.
- 3.4/5
- Estate-friendliness score
- $15M
- Only the federal exemption applies
- 6–12 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. New Hampshire ranks ahead of 18 states on tax burden alone. On maximum probate filing fee, New Hampshire sits #15 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet NH · New Hampshire federal only
TAX-FREE · FED-ONLY · RATE-NONE · PORT-NA · FEE-MID · LOCAL-CODE
- TAX-FREE No state death tax
- FED-ONLY Federal only
- RATE-NONE No state rate
- PORT-NA Portability n/a
- FEE-MID Max $300
- LOCAL-CODE Local probate code
Nearest probate fee peer: Arkansas (+ $0)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
New Hampshire standing among the no-estate-tax majority
- New Hampshire is among the 38 of 51 surveyed jurisdictions with no state estate tax.
- Maximum probate filing fee $300 is at or below the corpus lower third (≤ $300) · corpus #15 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, New Hampshire ranks ahead of 18 other states in this extract.
Probate-fee neighbourhood around New Hampshire
Lowest/highest poles plus states nearest New Hampshire on maximum probate filing fee. Full ladder: /rankings/lowest-probate-costs/.
State Estate Tax
Only federal estate tax applies (a permanent $15M exemption per person, 2026)
Inheritance Tax
Beneficiaries owe no state inheritance tax in New Hampshire
Probate Costs
Waiver of administration for small estates
Probate Code
New Hampshire has not adopted the Uniform Probate Code.
Property System
New Hampshire follows common-law (separate property) rules.
Federal estate-tax returns filed - New Hampshire
Returns filed by state residents, by IRS filing year
New Hampshire probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - New Hampshire
IRS Statistics of Income data showing estate tax returns filed by New Hampshire residents.
What changed: reported federal estate-tax returns increased by 3 from 35 in 2022 to 38 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 38 | $1.4B | $0.2B | - |
| 2022 | 35 | $0.8B | $0.1B | - |
| 2021 | 30 | $0.8B | $0.1B | - |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
New Hampshire no-levy shape: NO-STATE-LEVY·LOW-FEE·SOI-SPARSE
New Hampshire sits in the no-state-levy / low-fee band, federal IRC §2001 is the only estate-level levy, and court filing stays in the corpus lower third. IRS SOI prints only 38 federal returns here in the latest year, a sparse SOI footprint. New Hampshire's common-law property rules keep each spouse's individually titled assets separate, so how property is titled still determines what passes through probate here.
IRS Statistics of Income data show 38 federal estate tax returns filed by New Hampshire residents in filing year 2023, reporting $1.36 billion in combined gross estate value. Net federal estate tax paid totaled $0.24 billion that year. Multi-year SOI average: roughly 34 taxable filings/year. Effective federal rate on reported gross estates ≈ 14.6%.
Probate clock 6–12 mo · max filing $300 · corpus #15 of 51 · negotiated attorney fees · non-UPC · common law · small-estate track under $10,000.
States with similar estate-tax and probate profiles to New Hampshire
Similar probate filing fee
Nearest states by maximum probate filing fee ($300 here).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
New Hampshire Estate Tax FAQs
Does New Hampshire have an estate tax?
No. New Hampshire does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes New Hampshire more favorable for estate planning compared to the 13 states that do impose a state estate tax. Probate attorney fees here are negotiated (hourly or flat) rather than fixed by statute, on top of moderate court filing fees.
Does New Hampshire have an inheritance tax?
No. New Hampshire does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. New Hampshire has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in New Hampshire?
Probate in New Hampshire typically takes 6 to 12 months. Estates under $10,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in New Hampshire?
Court filing fees in New Hampshire range from $75 to $300. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.
Where does New Hampshire sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, New Hampshire ranks #15 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Can you avoid probate in New Hampshire?
Yes. Common probate avoidance strategies in New Hampshire include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. New Hampshire also offers a simplified process for small estates under $10,000.
What happened to the 2026 federal estate tax sunset, and how does it affect New Hampshire residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Because New Hampshire has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few New Hampshire estates owe federal estate tax.
How probate runs when New Hampshire adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.