Combined rate and how to defer it in New Hampshire.
New Hampshire has no tax on earned income or capital gains, leaving investment property sellers with only the federal rate: up to 23.8% (20% federal + 3.8% NIIT, 0% state). New Hampshire did have a tax on interest and dividends that it phased out; capital gains were never taxed at the state level.
New Hampshire does not tax capital gains at the state level. Capital gains on investment property are taxed federally only. Estimate the federal bill including depreciation recapture with the capital gains tax calculator.
A 1031 like-kind exchange defers the 23.8% federal rate by reinvesting all proceeds into a replacement property. Model it in the 1031 exchange calculator and get your deadline dates from the timeline calculator.