No state death tax

New Hampshire Estate and Inheritance Tax in 2026

No current New Hampshire estate or inheritance tax on a 2026 or 2027 death. New Hampshire's legacy and succession tax ended for deaths from 2003, and no estate-tax return is required for deaths from 2005.

Updated Oct 3, 20261 primary source citedEditorial policy

Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.

New Hampshire levies no estate or inheritance tax, but neighbouring Maine (estate tax), Massachusetts (estate tax) and Vermont (estate tax) do. Real estate or tangible property located there can fall under that state's own rules and thresholds even when the owner was domiciled in New Hampshire: Maine estate tax calculator · Massachusetts estate tax calculator · Vermont estate tax calculator.

The primary-source rule for New Hampshire

New Hampshire repealed its legacy-and-succession tax and nonresident personal-property transfer tax for deaths from January 1, 2003. Its estate-tax return is not required for deaths from January 1, 2005 because the federal credit ended. The two repeal dates address different taxes.

• New Hampshire primary-source guidance

Two historic repeals address different kinds of transfer tax

New Hampshire's revenue page identifies the legacy-and-succession repeal separately from the end of estate-tax filing. That prevents an executor from confusing a beneficiary tax with the state's former credit-based estate system. Both death-date boundaries precede 2026, so neither supplies a current New Hampshire rate to apply to an inheritance or a large resident estate.

If a historical file mentions the nonresident personal-property transfer tax, record the original decedent's domicile and death date before deciding which instructions apply. Do not select a current estate exemption from a general tax comparison and use it to erase an old assessment. This calculator's prepared federal scope deliberately does not settle those legacy New Hampshire questions.

For a New Hampshire resident with Maine or Massachusetts property, keep the property-location schedule available for the other state's estate review. The absence of local transfer tax is not a nationwide property exemption. Federal analysis also includes lifetime gifts and allowed credits: those figures require the applicable IRS worksheets, rather than a shortcut based solely on the value of the home being inherited.

Sources reviewed October 1–2, 2026. Prepare federal inputs or compare New Hampshire with the other no-tax states.

First documented October 1, 2026 · Updated October 3, 2026