Moving from Massachusetts to New Hampshire

The tax picture, stated plainly

New Hampshire has no broad-based personal income tax and no general sales tax. The interest and dividends tax, the last remaining state tax on individual income, was repealed for taxable periods beginning after December 31, 2024.

The trade-off is local property tax. New Hampshire funds schools and municipal services mainly through the property tax, and rates are set town by town, so two towns twenty minutes apart can carry very different bills on the same assessed value. Compare the total tax rate and the assessment, not the rate alone.

If you keep working for a Massachusetts employer at a Massachusetts workplace, Massachusetts generally taxes that income as Massachusetts-source wages even though you live in New Hampshire. If you work remotely from your New Hampshire home, the answer depends on the facts of your arrangement. Confirm your own situation with a tax professional before assuming a change in take-home pay.

The commute you are actually signing up for

Most Massachusetts-origin moves follow one of three corridors. I-93 through Salem, Windham, Derry and Londonderry feeds Boston and the 128 belt. Route 3 and the Everett Turnpike through Nashua and Merrimack feed the Route 3 and 495 employers. I-95 through the Seacoast — Portsmouth, Greenland, Stratham, Hampton — feeds the North Shore.

Peak-hour reality differs sharply from off-peak map time. Drive your candidate commute at the hour you would actually drive it, in both directions, before you commit to a town.

Amtrak Downeaster trains serve Dover, Durham and Exeter in New Hampshire and Boston North Station. MBTA commuter rail is a separate network whose stations are in Massachusetts. Compare the actual schedule, station parking and the onward trip to your workplace before choosing a town.

Deadlines in your first weeks

• Driver's licence: RSA 263:35 generally requires a new resident driver licensed in another jurisdiction to obtain a New Hampshire licence within 60 days of establishing residency.
• Vehicle registration: New Hampshire registration is a two-part process — you register at your town or city clerk first, then complete the state portion. Budget for the municipal permit fee, which is based on the vehicle's list price and age.
• Voter registration: register with your town or city clerk, or at the supervisors of the checklist session.
• Utilities and trash: many New Hampshire towns do not provide curbside collection. Confirm with the town before you assume a service exists.

What differs at the closing table

Private wells and septic systems are common outside the larger cities and villages, and they are worth reviewing separately from the general home inspection. Locate the septic system, review the approved design and any state approvals on file, and have it evaluated by an appropriately qualified professional using methods suitable for that property and system. For a private well, follow current NH DES guidance and property-specific professional advice on what to test.

New Hampshire's Real Estate Transfer Tax generally applies separately to the buyer and seller at $0.75 per $100 of price or consideration for each party. Confirm exemptions, rounding and your transaction with the Department of Revenue Administration and your closing attorney.

For developed waterfront property with any part of its septic system within 250 feet of the statutory reference line, RSA 485-A:39 generally requires a licensed septic evaluation before transfer. A buyer may accept a seller evaluation completed within 180 days of transfer by acknowledging it in writing. Older or unapproved systems also require a permitted designer assessment. Failure findings, planned replacement and extensions have specific duties and deadlines; confirm the applicable process before closing.

Radon-in-air testing is common practice in New Hampshire. Older homes may also warrant lead paint disclosure review.