New Hampshire charges no state estate tax and no inheritance tax, so most families only need to plan around the federal estate tax, which applies above $15 million per person in 2026. A valid New Hampshire will must be signed by the testator and by two credible witnesses who sign at the testator's request.
A complete New Hampshire estate plan usually includes a will, a durable power of attorney, and health care directives, with a trust added for privacy or to manage assets for a minor. FastWill's online will builder covers New Hampshire's witness requirements from the start.
Does New Hampshire Have an Estate Tax or Inheritance Tax
No. New Hampshire has no state estate tax and no inheritance tax, one of the reasons it is often cited as a tax-friendly state generally. The only tax that can apply is the federal estate tax, which reaches only estates above $15 million per person in 2026. For nearly all New Hampshire residents, this means no state-level estate tax planning is necessary.
How to Make a Valid Will in New Hampshire
Under RSA 551:2, a will or codicil must be signed by the testator, or by someone else at the testator's express direction and in the testator's presence, and must be signed by two or more credible witnesses who attest at the testator's request and in the testator's presence. New Hampshire updated its law in 2020 so that a witness no longer needs to be physically present in the state at the time of attestation, which can help for wills signed while a testator is traveling.
- Be 18 or older and of sound mind
- Put the will in writing and sign it yourself
- Have two credible witnesses attest at your request and in your presence
- Name an executor and a guardian for minor children
What Happens if You Die Without a Will in New Hampshire
Without a valid will, New Hampshire intestacy law decides who inherits, generally starting with a surviving spouse and children and moving outward to other relatives if there are none. New Hampshire offers simplified probate procedures for smaller estates, which can reduce the time and cost involved, but that still leaves the state deciding who receives your property rather than you.
Trusts and Probate in New Hampshire
An executor in New Hampshire probate is responsible for inventorying assets, settling debts and taxes, and distributing what remains to beneficiaries, with the process overseen by the probate court. A revocable living trust lets assets bypass this process entirely, which can matter for residents who own property in more than one state or who want to keep the estate private. New Hampshire's absence of a state estate tax means trust planning here is usually about probate avoidance and control rather than tax reduction.
For a simpler estate, a will paired with updated beneficiary designations is often enough. See our guide to the difference between a will and a trust to compare the two approaches.
Powers of Attorney and Health Care Decisions
A Durable Power of Attorney in New Hampshire remains valid even if you become incapacitated, and you can grant your agent broad or limited authority depending on your comfort level. A Living Will and a Durable Power of Attorney for Health Care work together to record your treatment preferences and name a trusted decision-maker for medical care.
If you have moved to or from New Hampshire, review our guide on updating your will, trust, and power of attorney after a move, since witness rules differ from state to state.
Digital Assets and Personal Property in New Hampshire
A thorough New Hampshire estate plan should also cover digital assets, including online banking, cryptocurrency, and social media or email accounts. New Hampshire has adopted a version of the Revised Uniform Fiduciary Access to Digital Assets Act, which gives your executor a legal path to manage certain digital accounts when your will or an online tool from the platform grants that authority. Keep a secure, separate list of accounts and instructions, since your will becomes a public record once filed with the probate court.
Frequently Asked Questions
Does New Hampshire have an estate tax
No. New Hampshire has no state estate tax and no inheritance tax.
Do New Hampshire will witnesses need to be in the state
Not necessarily. Since a 2020 change in the law, a witness does not need to be physically present in New Hampshire at the time they attest to the testator's signature, for wills executed on or after March 23, 2020.
Does New Hampshire offer simplified probate for small estates
Yes. Smaller estates can generally move through a faster, less costly probate process compared to full formal probate.
How many witnesses does a New Hampshire will need
Two credible witnesses must sign at the testator's request and in the testator's presence for the will to be valid.
Do I need a trust to avoid New Hampshire estate tax
No, since New Hampshire has no state estate tax to avoid. A trust here is mainly useful for avoiding probate or keeping your plan private.
New Hampshire's lack of any state estate or inheritance tax keeps planning relatively simple, but the underlying documents still matter. See FastWill's plans and pricing to get started.
