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New Hampshire

1031 Exchanges

New Hampshire 1031 Exchange Rules

New Hampshire State Tax Information

New Hampshire does not have state or local capital gains taxes. The Combined Rate accounts for the Federal capital gains rate, the 3.8 percent Surtax on capital gains, and the marginal effect of Pease Limitations on itemized deductions, which increases the tax rate by 1.18 percent.

Applies to interest and dividend income only.

State Rate

0.00%

Local Rate

0.00%

Combined Rate

25.00%

Deductions

None

1031 Exchange Companies in New Hampshire

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