Capital Gains Tax in New Hampshire

New Hampshire doesn't tax capital gains at the state level, and never has, so an investment property sale here faces only the federal side: up to 23.8% (20% federal + 3.8% NIIT, 0% state).

New Hampshire's capital gains rate, broken down

There's no state layer to explain here, just federal. The capital gains tax calculator can work out an actual sale, depreciation recapture included, but the pieces are simple:

• Federal long-term capital gains: 20%, applying to most investment property sales
• Net investment income tax: 3.8%, for income above the federal threshold
• New Hampshire state tax on capital gains: 0%, no state income tax at all

Where the 1031 exchange fits

The federal 23.8% still applies at closing, state exemption or not, unless the sale is structured as a 1031 exchange. Reinvest the full proceeds into a replacement property and that liability is deferred. Build the exchange in the 1031 exchange calculator and get your deadline dates from the timeline calculator.

Things to know before you exchange

• New Hampshire does not require anything beyond the federal 45-day identification and 180-day closing windows.
• None of the New Hampshire numbers above change if you exchange into property located in a different state.