MORTL → State Guides → New Hampshire
State Guide
What New Hampshire law actually says about death, probate, cremation, advance directives, and estate taxes. No legal jargon. Just what you need to know.
Common questions
Someone just died in New Hampshire? The first 24 hours, step by step →
Guide Status
● Last reviewed August 2026
Laws change. Each section shows when it was last verified. Always confirm with a licensed New Hampshire attorney for your specific situation.
This is general information, not legal advice. New Hampshire law changes. Your situation is specific. For anything that matters, talk to a licensed New Hampshire attorney. Our directory doesn't list attorneys, so you'll find one on your own.
The short answer
In New Hampshire, cremation requires a 48-hour wait. There's no New Hampshire estate or inheritance tax. Every figure below names its source and the date it was checked.
Reviewed August 2026 · New Hampshire
Someone just died in New Hampshire: the first 24 hours →Verified providers in New Hampshire →
Last verified: August 7, 2026
Source: RSA 290:1; RSA 5-C:62 (death registration); RSA 5-C:10 (copy fees) ↗At a Glance
File within 6 days · Restricted for 25 years · Then public
In New Hampshire, death certificates must be signed and filed within 36 hours of death by an authorized doctor or hospice nurse. After signing, a family member or funeral/cremation organization completes and files it with the town clerk where the death occurred or directly with the Office of Vital Statistics in Concord, NH, within six days.
Ask each bank, insurer, court, agency, and property office whether it requires a certified copy. Order an initial quantity based on those actual needs, and confirm the current fee and process for ordering more.
Certified copies of death certificates can be ordered from the local city or town clerk's office or the New Hampshire Secretary of State, Division of Vital Records Administration.
Order certified copies from New Hampshire's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Ask each bank, insurer, court, and agency whether it needs its own certified copy before you decide how many to order.
$15 per certified copy in New Hampshire, as shown above. Additional-copy pricing varies; the official source linked in this section has the current fee schedule.
Last verified: August 9, 2026
Source: N.H. Rev. Stat. Ann. §§ 553:32-33 (waiver and summary administration) ↗At a Glance
Small estate threshold vs. national average
In New Hampshire, probate administration may be needed when a person dies owning assets that don't transfer another way. RSA 553:32 allows waiver of full administration when its specific beneficiary and administrator requirements are met. RSA 553:33 allows summary administration after appointment when further court supervision is no longer necessary. Neither procedure is determined by one fixed dollar threshold.
Probate can be a lengthy process, often taking several months to over a year, and involves court fees and potentially attorney costs.
If a person dies in New Hampshire without a valid will (intestate), their assets are distributed according to the state's intestate succession laws, as outlined in RSA 561:1.
New Hampshire residents can use several strategies to avoid probate, including establishing revocable living trusts, designating beneficiaries on accounts (e.g., bank accounts, retirement accounts, life insurance), and holding property in joint ownership with rights of survivorship. Transfer-on-death (TOD) or payable-on-death (POD) designations are also effective for certain assets.
A straightforward New Hampshire probate typically runs several months to over a year, as shown in this section. Contested wills, missing heirs, or real property in other states stretch it well past that.
Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.
No will yet, or one that's out of date? How to write a will covers what belongs in one and the signing requirements, step by step. The rules on this page are what New Hampshire law adds.
Yes. New Hampshire authorizes the transfer on death deed under N.H. Rev. Stat. Ann. ch. 563-D (RSA 563-D:1 to 563-D:22). Record it while you’re alive and the property passes to your named beneficiary at death, outside probate, revocable any time before then. New this decade: New Hampshire adopted the uniform TOD deed act effective July 1, 2024, and RSA 563-D requires the deed to be recorded within 60 days of execution and before the owner's death; older sources saying NH has no TOD deed are outdated.
Source: N.H. Rev. Stat. Ann. ch. 563-D (RSA 563-D:1 to 563-D:22) ↗
New Hampshire doesn't require a private employer to give bereavement leave, paid or unpaid. Whatever you get is your employer's policy, and it can be changed or refused.
Who it covers. No private employer is covered. New Hampshire requires no bereavement leave from anyone.
How much. None required
Paid or unpaid. Not applicable. No leave is mandated.
Federal FMLA doesn't require bereavement leave either. The US Department of Labor's FMLA page lists the qualifying reasons as birth and bonding, adoption or foster placement, caring for a spouse, child or parent with a serious health condition, the employee's own serious health condition, and military qualifying exigency or servicemember care (dol.gov/agencies/whd/fmla). Death of a family member isn't among them. The FLSA doesn't require paid time off at all: "The Fair Labor Standards Act (FLSA) does not require payment for time not worked, such as vacations, sick leave or federal or other holidays" (dol.gov/general/topic/benefits-leave/vacation_leave). New Hampshire's only bereavement-adjacent rules are about disclosure and payroll mechanics. RSA 275:49, III makes an employer publish its fringe benefit policies in writing or by posted notice, so a funeral or bereavement leave policy has to be written down and honored once promised. RSA 275:43-b names bereavement leave only to say an employer doesn't have to pay a salaried employee's full salary for a full-day unpaid bereavement absence taken under a written bona fide plan, and RSA 275:48 lets an employer recover advanced bereavement pay paid "pursuant to a written employment policy as required by RSA 275:49, III." Both presuppose an employer-created policy. RSA 282-B, titled "Purchasing Pool for Family and Medical Leave Insurance," is the state's family and medical leave insurance chapter and creates no bereavement entitlement. No pregnancy loss leave provision.
Source: N.H. Rev. Stat. Ann. tit. XXIII (Labor), ch. 275 (Protective Legislation); RSA 275:49 ↗
Yes. New Hampshire enforces pet trusts under N.H. Rev. Stat. Ann. (RSA) 564-B:4-408, so money you set aside for an animal is legally binding on whoever you put in charge of it. The trust ends when your animal dies, or when the last of them dies if you covered more than one. New Hampshire puts no year limit on it. Whoever you name in the trust enforces it, and if you name nobody a court appoints someone. Anyone who cares about the animal can ask the court to appoint an enforcer or to remove one who isn't doing the job. A judge can cut the amount back if it holds more than your animal's care requires. Unless your trust says where the extra should go, it comes back to you if you're living, and otherwise goes to your heirs. New Hampshire covers an animal that was alive while you were, so a pet your family takes in after you die needs its own arrangement. The statute won't pick a caretaker or an enforcer for you, so name both in the trust, plus a backup for each.
Last verified: July 17, 2026
Source: N.H. Rev. Stat. Ann. § 561:1 ↗If you die intestate (without a valid will) in New Hampshire, N.H. Rev. Stat. Ann. § 561:1 decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted doesn't matter. Only a signed will changes these defaults.
A spouse never takes the whole estate when any descendant survives: even an all-joint family leaves the spouse $250,000 plus half. Relatives past the fourth degree of kinship are cut off entirely, which makes escheat likelier than in most states.
What your spouse inherits depends on who else survives you. The four common family shapes:
The issue take the entire estate: equally if all the same degree of kinship, by representation if not.
After issue come parents, then siblings and their issue, then grandparents split half paternal and half maternal, then issue of grandparents no further than the fourth degree of kinship; nobody of the fifth degree or beyond inherits, and with no taker the estate passes to the state of New Hampshire.
Last verified: August 7, 2026
Source: RSA 137-J:14 (execution and witnesses); RSA 137-J:20 (advance directive forms) ↗At a Glance
Living Will
Specifies end-of-life care wishes
Healthcare Proxy
Names a decision-maker for you
DNR / POLST
Do-not-resuscitate orders
In New Hampshire, an advance directive, which includes a Durable Power of Attorney for Health Care and a Living Will, must be in writing, signed by the principal, and witnessed by two adults or acknowledged before a notary public or justice of the peace. Neither witness can be the agent, the principal's attending physician, or an employee of the principal's attending physician or of the healthcare facility where the principal is a patient. The document becomes active when the principal is unable to make or communicate healthcare decisions.
Discuss your advance directives with your family and healthcare providers so your wishes are understood and respected.
New Hampshire's Durable Power of Attorney for Health Care allows you to appoint an agent to make healthcare decisions on your behalf if you become incapacitated. This document can be a standalone form or part of a comprehensive advance directive. The agent's authority typically begins when your physician determines you lack the capacity to make your own medical decisions.
New Hampshire recognizes Portable Medical Orders, including POLST (Physician Orders for Life-Sustaining Treatment) forms. These are medical orders for patients with serious illnesses, focusing on end-of-life care preferences. POLST forms are distinct from advance directives in that they're physician orders that travel with the patient across healthcare settings, while advance directives are legal documents that appoint an agent and state general wishes. New Hampshire also has a 'P-DNR' (portable Do Not Resuscitate) order.
Start with RSA 137-J:14 (execution and witnesses); RSA 137-J:20 (advance directive forms), linked as this section's source. Use the current form or sample that the official source provides or identifies. Form authority and execution requirements vary by state, so confirm the source before signing and get legal help if your situation or the instructions are unclear.
New Hampshire requires notarization and 2 adult witnesses, as shown in the requirements above. Anyone 18 or older of sound mind can make one.
Last verified: August 7, 2026
Source: RSA 325-A:18 (medical examiner's certificate; 48-hour rule; $60 fee); RSA ch. 290 (burials) ↗At a Glance
A body can't be cremated within 48 hours of death unless the person died of a contagious or infectious disease (RSA 325-A:18). For a death in New Hampshire, the crematory also needs the burial permit and a certificate from a medical examiner confirming they've looked into the cause and manner of death and see no reason for further inquiry. The crematory sends a copy of that cremation certificate to the Office of the Chief Medical Examiner with a $60 fee. Authorization from the person with the legal right to control disposition is required too.
New Hampshire has no specific state laws prohibiting green burial, and it's generally permitted. Local cemetery bylaws may have restrictions, but many towns provide burial space for residents, creating opportunities for green burials. Home burial is also legal in New Hampshire, provided it complies with local zoning ordinances and is reported to the Municipal Cemetery Trustees as a courtesy. Human composting and alkaline hydrolysis aren't explicitly addressed in current New Hampshire statutes, implying they may not be widely available or legally recognized as standard disposition methods.
Funeral homes in New Hampshire are regulated by the Board of Registration of Funeral Directors and Embalmers, which sets minimum standards for professional conduct and competency. Funeral homes must comply with the FTC Funeral Rule, which requires them to provide itemized price lists to consumers. State laws also govern licensing requirements for funeral directors and embalmers.
New Hampshire sets this order by statute. The first person on the list who is available and willing decides, and a funeral home takes its instructions from them.
Naming someone in advance. Any "written and signed document" in which the person designates someone to have custody and control (RSA 290:17, I). New Hampshire prescribes no form and requires no witnesses or notary in the statute, and the designation is a standalone writing rather than part of the RSA 137-J advance directive. A DD Form 93 designation is separately recognized at RSA 290:17, I-a. Written funeral and disposition instructions left by the decedent bind the person holding control to the extent the decedent prepaid or left resources for them (RSA 290:20).
When the same tier disagrees. Within a tier, "the majority of the next of kin have custody and control." If the tier cannot reach a majority, the probate court decides on petition under RSA 290:19, IV, weighing six listed factors: reasonableness and practicality of the proposed arrangement, degree of personal relationship, the desires of those ready, able and willing to pay, convenience and needs of other family and friends, the decedent's expressed written desires, and the degree to which the arrangements allow maximum participation.
A tier holder who is missing after reasonable efforts, who will not cooperate with the funeral director for 3 days, or who is arrested for criminally causing the death loses custody and control, and it passes to the next in priority. Paying for the funeral buys no extra authority (RSA 290:21), being the estate's personal representative buys none either (RSA 290:22), and the person the decedent designated gets no compensation or expense reimbursement (RSA 290:17, I).
Three separate pots of money, on three different agencies' websites, collected nowhere. A family that qualifies for all three usually claims none of them.
1. When nobody can pay. Town or city burial or cremation of an "assisted person" under RSA 165:3. New Hampshire has no statewide indigent burial fund and no county welfare offices for this. It's a town and city charge, one of the oldest in the state's law. The welfare office (the "overseers of public welfare," usually called the welfare officer or welfare administrator) of the New Hampshire town or city where the person died. Call the town where the death happened, not the town where you live. One exception is written into RSA 165:3 II: if the person died in a county nursing home, the cost falls on the town or city where they lived on the day they entered that home.
What it pays. Not published. RSA 165:3 requires a decent burial or cremation at the town or city's expense and names no dollar figure. RSA 165:1 II requires every town and city to adopt written general assistance guidelines covering how to apply, who qualifies, and how to appeal, so the actual amount is set locally. Ask that town for its written guidelines. Anyone quoting you a statewide New Hampshire figure is making it up.
What disqualifies you. RSA 165:3 I: "If an assisted person shall die in any town or city the overseers of public welfare shall cause such person to be decently buried or cremated at the expense of the town or city." RSA 165:1 I sets the underlying standard: "Whenever a person in any town is poor and unable to support himself, he shall be relieved and maintained by the overseers of public welfare of such town, whether or not he has residence there." Residence in that town isn't required. Two separate routes also exist. RSA 165:16 covers a New Hampshire resident who served 90 days in a war or conflict listed in RSA 165:17 (or less if released for a service-connected disability) with a discharge other than dishonorable, who died without enough estate to pay for the funeral: the municipality where they died has to bury them, keeps any VA burial money, and has to ask the VA for a suitable monument. RSA 165:27-a gives an automatic assignment of a town-assisted person's liquid assets, up to $2,000, to the funeral director or whoever paid for the funeral and burial or cremation, on a notarized statement plus an itemized list submitted to whoever holds the money.
2. If the death was caused by a crime. $7,000 for funeral and grave marker expenses, plus up to $3,000 for grave preparation. The official New Hampshire administrative rule, Jus 605.08(e), says: "(2) Funeral and grave marker expenses shall be capped at $7,000; (3) Grave preparation, including opening and closing the grave site, burial lot, and container fees shall be capped at $3,000; and (4) No compensation shall be awarded for the cost of any of the following: a. Clothing for the victim or any other person; b. Any expense associated with the funeral reception; and c. Any expense associated with a wake." So clothing, the reception, and the wake are excluded by name. There is no separate flowers sub-cap in the rule; flowers aren't listed as compensable. This money is only for a death caused by a homicide (Jus 605.08(a)), and it counts inside the overall cap in RSA 21-M:8-h V: "There shall be a $50,000 maximum recovery per claimant per incident." Deadline: RSA 21-M:8-h II gives you 2 years from the crime to file, unless good cause is shown. Under RSA 21-M:8-h I(b), if the victim died as a direct result of the crime, the immediate family can claim. Under Jus 605.01(a)(2) a related victim can bring a claim whether or not the person who died had at least $100 in expenses.
New Hampshire crime victim compensation ↗
3. Money the person was already owed. Search New Hampshire's unclaimed property before you borrow anything. Searching and claiming are free.
New Hampshire unclaimed property ↗
New Hampshire runs this through towns and cities. There are no county welfare offices to call here. Call the welfare office of the town or city where the person died, before you sign a contract with a funeral home. Ask for the welfare officer or welfare administrator, say the person had no money and no estate, and ask for the town's written general assistance guidelines. Every town and city has to have them under RSA 165:1 II, and they're what decides your case. If the death happened in a county nursing home, call the town or city where the person lived when they entered that home instead. RSA 165:3 doesn't name a dollar amount, and neither does any other part of the statute. The town sets its own number. That's why the guidelines matter more than the law here. Two other things can put money on the table. If the person was a wartime veteran with 90 days of service and a discharge other than dishonorable, and their estate can't pay for the funeral, RSA 165:16 puts the burial on the municipality where they died and requires the town to ask the VA for a monument. And if the person was already getting town assistance and left any liquid assets, RSA 165:27-a automatically assigns up to $2,000 of it to whoever paid for the funeral. Take a notarized statement saying you paid, plus the itemized bill, to the bank or whoever holds the money. If the death was a homicide, file with the New Hampshire Department of Justice Victims' Compensation Program. The rule pays up to $7,000 for the funeral and grave marker and up to $3,000 for grave preparation, which covers opening and closing the grave, the burial lot, and container fees. It won't pay for clothing for anyone, the reception, or the wake. You have 2 years from the crime unless there's good cause for filing late. One limit worth naming: the Department of Justice's own program page at doj.nh.gov blocked this check, so the caps above come from the state's official administrative rules on the General Court site, which is where the caps actually live.
Last verified: August 1, 2026
Source: New Hampshire Department of Revenue Administration: Inheritance & Estate Tax ↗At a Glance
New Hampshire's Department of Revenue Administration states that an estate tax return isn't required for deaths on or after January 1, 2005 because the federal state-death-tax credit was repealed. Federal estate-tax filing rules remain separate.
New Hampshire doesn't require its estate tax return for a 2026 death. Check federal filing rules separately.
New Hampshire repealed its legacy and succession tax for deaths on or after January 1, 2003. Another state's inheritance-tax rules may still matter when the person who died, the beneficiary, or property is connected to that state.
The federal estate tax applies to estates over $15 million per person (2026), $30 million for married couples. This is separate from any state estate or inheritance tax. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent, so the drop to roughly $7 million once scheduled under the Tax Cuts and Jobs Act never took effect.
No. New Hampshire has no state estate tax. Only the federal estate tax applies, and only to estates over $15 million per person (2026), $30 million for a married couple.
No. New Hampshire doesn’t tax inheritances. Heirs owe no state tax on what they receive.
$15 million per person, $30 million for a married couple, indexed for inflation. The Working Families Tax Cuts Bill (Public Law 119-21, 2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.
Last verified: August 8, 2026
Source: RSA ch. 291-A (Revised Uniform Anatomical Gift Act) ↗At a Glance
In New Hampshire, you can register as an organ, eye, and tissue donor through the New Hampshire Division of Motor Vehicles (DMV) when obtaining or renewing your driver's license or state ID. You can also register online through the National Donate Life Registry or the New England Donor Services website.
In New Hampshire, a registered organ donor decision is legally binding, and nobody else can amend or revoke it after your death (RSA 291-A:8, I). One exception: if the donor is an unemancipated minor, a parent who is reasonably available can revoke or amend the gift (RSA 291-A:8, VII). Organ procurement organizations still consult families in practice, so tell yours what you decided.
Source: RSA 291-A:8 (preclusive effect of anatomical gift, amendment, or revocation) ↗
Need Help in New Hampshire?
Wills, trusts, advance directives, and probate all benefit from a licensed professional. We've compiled a directory of funeral directors, grief counselors, hospice providers, and financial advisors. Sorted by state. Before a listing appears, we check the provider's phone and address against the provider's own website.
Find Help in New Hampshire →From The MORTL Edit
Sources: New Hampshire Revised Statutes Annotated (RSA); New Hampshire Department of Revenue Administration; New Hampshire Secretary of State, Division of Vital Records Administration. Individual sections are updated and re-dated whenever a law changes, which is why the date at the top of the guide can be newer than this one. The whole guide also gets a front-to-back review on a schedule. Last front-to-back review: June 2026.
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