What Are the Burial and Cremation Laws in New Hampshire?
New Hampshire allows you to name your own agent in a signed, written documentN.H. RSA 290:17Verified Jul 13, 2026View source, and that designation takes priority over the statutory order of next of kin who otherwise control disposition of the remains.
Frequently Asked Questions
Burial on private property is permittedN.H. RSA 290:1Verified Jul 13, 2026View source in New Hampshire. New Hampshire expressly contemplates burial on private property. RSA 289:3, II: burials on private property not in an established burial ground must comply with local zoning regulations; absent local regulations, the burial site must meet the RSA 289:3, I setbacks (no cemetery within 100 feet of a dwelling, schoolhouse or school lot, store, or other place of business without the owner's consent, nor within 50 feet of a known source of water or a state highway right of way).
New Hampshire imposes a 48-hour minimum waiting periodN.H. RSA 325-A:1Verified Jul 13, 2026View source before cremation. A medical examiner or coroner authorizes the cremation before it proceeds. Authorizing agent (person with custody and control per RSA 290, as defined in RSA 325-A:1, II) must sign a cremation authorization form (RSA 325-A:22, I-II). The crematory must also receive a completed permit for transit or cremation and a delivery receipt form (RSA 325-A:22, I; RSA 325-A:19, I). A medical examiner certificate is required confirming personal inquiry into cause and manner of death (RSA 325-A:18, I).
New Hampshire sets a statutory order for who controls the disposition of remains: surviving spouse, then surviving adult son or daughter, then surviving parentN.H. RSA 290:16-290:17Verified Jul 13, 2026View source. The state allows you to name your own agent in a signed, written documentN.H. RSA 290:17Verified Jul 13, 2026View source, and that designation takes priority over the default order. Those wishes can be recorded alongside the rest of an estate plan when you create a revocable living trust.
Embalming is not required by lawN.H. RSA 290:1Verified Jul 13, 2026View source in New Hampshire. No New Hampshire law requires embalming. RSA 325:40-b gives a funeral home three alternatives when final disposition has not occurred within 48 hours after it takes actual physical custody of the body: embalm the body, maintain it under 40 degrees Fahrenheit, or encase it in a closed container with methods employed to prevent leakage. Refrigeration is therefore always an available substitute for embalming.
In New Hampshire, a licensed funeral director is not required — a family may legally direct the disposition itselfN.H. RSA 290:1Verified Jul 13, 2026View source. New Hampshire law does not require a licensed funeral director to direct disposition. RSA 290:3 expressly assigns the duty of obtaining the burial permit to "the funeral director, next-of-kin as defined in RSA 290:16, IV, or designated agent under RSA 290:17"; RSA 290:1 assigns the death record to the same three, and RSA 290:6 assigns the post-burial return of the permit to the same three. RSA 290:17 vests custody and control of the remains in the designated agent or next of kin.
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Learn moreForms for Planning and Settling an Estate in New Hampshire
Free New Hampshire forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Renunciation of Executor
In New Hampshire, a person named as executor may decline to serveN.H. RSA 552:3Verified Sep 23, 2026View source before anyone is appointed.
Estate Inventory
In New Hampshire, the personal representative files the estate inventory within 90 daysRSA 554:1, 554:26-aVerified Sep 15, 2026View source of appointment.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In New Hampshire, a will is signed before 2NH RSA 551:2Verified Sep 16, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyNH RSA 551:2Verified Sep 16, 2026View source.
Healthcare Power of Attorney
New Hampshire allows a choice for a healthcare power of attorney: 2RSA 137-J:20Verified Jul 15, 2026View source witnesses or a notary.
Financial Power of Attorney
New Hampshire treats a power of attorney as durable by defaultRSA 564-E:104, 564-E:105, 564-E:106, 564-E:107, 564-E:109, 564-E:113, 564-E:114, 564-E:119, 564-E:120, 564-E:201, 564-E:217, 564-E:301; RSA 477:9Verified Sep 18, 2026View source, and it is signed before a notaryRSA 564-E:104, 564-E:105, 564-E:106, 564-E:107, 564-E:109, 564-E:113, 564-E:114, 564-E:119, 564-E:120, 564-E:201, 564-E:217, 564-E:301; RSA 477:9Verified Sep 18, 2026View source.
Transfer on Death Deed
In New Hampshire, a transfer on death deed is signed before a notaryRSA 563-D:1 to 563-D:22Verified Aug 24, 2026, then recorded with the county before the owner's deathRSA 563-D:1 to 563-D:22Verified Aug 24, 2026, within 60 daysRSA 563-D:1 to 563-D:22Verified Aug 24, 2026 of signing.
Living Will
In New Hampshire, the living will is the Living WillRSA Chapter 137-J (137-J:1 to 137-J:37), Written Directives for Medical Decision Making for Adults Without Capacity to Make Health Care DecisionsVerified Sep 27, 2026View source, a written instruction that is valid with no agent named.
Tools for Planning and Settling an Estate in New Hampshire
Free calculators and checklists for planning or settling an estate in New Hampshire: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in New Hampshire costs an estimated $26,585NH Circuit Court Probate Division Rule 88 (reasonable compensation for work, responsibility, and risk; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 2%NH Circuit Court Probate Division Rule 88 (reasonable compensation for work, responsibility, and risk; no statutory percentage)Verified Sep 8, 2026View source to 3.2%NH Circuit Court Probate Division Rule 88 (reasonable compensation for work, responsibility, and risk; no statutory percentage)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in New Hampshire, a surviving spouse takes the first $250,000 plus half of the restRSA § 561:1Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita with representationRSA § 561:1(II)(a)Verified Sep 10, 2026View source.
How Much Are Estate & Inheritance Taxes?
New Hampshire levies no estate or inheritance taxNo state estate or inheritance tax. The inheritance tax (RSA Ch. 86, Legacy & Succession Tax) was repealed outright for deaths on or after 1/1/2003 ("Repealed 2002, 232:14, II, eff. Jan. 1, 2003."). The estate tax (RSA Ch. 87) remains codified but is void by its own terms: RSA 87:9 ("Chapter Void, When.") provides that "[t]his chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of ... that portion of such provisions that allow a credit for state death taxes against the decedent’s federal estate tax." The IRC § 2011 credit was terminated for decedents dying after 12/31/2004 (replaced by the § 2058 deduction, Pub. L. 107-16 § 532(d)) and § 2011 was formally repealed by Pub. L. 113-295 (Dec. 19, 2014), so no New Hampshire estate tax is due for deaths on or after 1/1/2005.Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
New Hampshire imposes no inheritance or estate taxNo state estate or inheritance tax. The inheritance tax (RSA Ch. 86, Legacy & Succession Tax) was repealed outright for deaths on or after 1/1/2003 ("Repealed 2002, 232:14, II, eff. Jan. 1, 2003."). The estate tax (RSA Ch. 87) remains codified but is void by its own terms: RSA 87:9 ("Chapter Void, When.") provides that "[t]his chapter shall become void and of no effect in respect to the estates of persons who die subsequent to the effective date of the repeal of ... that portion of such provisions that allow a credit for state death taxes against the decedent’s federal estate tax." The IRC § 2011 credit was terminated for decedents dying after 12/31/2004 (replaced by the § 2058 deduction, Pub. L. 107-16 § 532(d)) and § 2011 was formally repealed by Pub. L. 113-295 (Dec. 19, 2014), so no New Hampshire estate tax is due for deaths on or after 1/1/2005.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in New Hampshire take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces no state capital gains taxNH RSA ch. 77 (Taxation of Incomes — Interest & Dividends Tax) — "Chapter 77 Repealed – Entire Chapter was repealed [Repealed by 2021, 91:99, II, eff. Jan. 1, 2025.]"Verified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in New Hampshire costs an estimated $26,585NH Circuit Court Probate Division Rule 88 (reasonable compensation for work, responsibility, and risk; no statutory percentage)Verified Sep 8, 2026View source and takes 6 months to 9 months for a simple estate, with attorney fees of typically 2%NH Circuit Court Probate Division Rule 88 (reasonable compensation for work, responsibility, and risk; no statutory percentage)Verified Sep 8, 2026View source to 3.2%NH Circuit Court Probate Division Rule 88 (reasonable compensation for work, responsibility, and risk; no statutory percentage)Verified Sep 8, 2026View source of the estate.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
New Hampshire pays executors reasonable compensationNH Circuit Court Probate Division Rule 88 (reasonable compensation determined by court; no statutory percentage)Verified Sep 8, 2026View source, typically 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate.
New Hampshire Estate Planning Resources
In-depth guides covering New Hampshire probate laws, trust requirements, and estate planning strategies.
