New Hampshire law reflects a consistent preference for individual choice over state regulation: no personal income tax, no general sales tax, no adult seatbelt or helmet requirement, permitless concealed carry, and a state constitution that courts often read as more protective than the federal one. The framework runs on one of the oldest state constitutions still in force, a 424-member legislature, and a compact court system most residents can navigate without specialized help.
How the Court System Is Organized
New Hampshire has one appellate court and two trial courts, which keeps the structure easier to follow than in most states.
The Supreme Court is the only appellate court. It does not hold trials or hear witnesses; it reviews transcripts and briefs to decide whether the lower court made a legal error. Its rulings bind every other court in the state.
The Superior Court handles the heaviest cases. On the criminal side, it hears all felonies. On the civil side, it has exclusive jurisdiction when damages sought exceed $25,000, and it hears any civil matter where either party demands a jury trial.1New Hampshire Judicial Branch. Superior Court
The Circuit Court is where most people first interact with the system. It has three divisions:
- The District Division handles misdemeanors, violations, small claims up to $10,000, landlord-tenant disputes, and routine civil matters.2New Hampshire General Court. New Hampshire Code 503:1 – Small Claim Defined
- The Probate Division handles wills, trusts, estates, and guardianships.3New Hampshire Judicial Branch. Probate Division
- The Family Division handles divorce, custody, and domestic violence protective orders.
If you are charged with an offense that could land you in jail and cannot afford a lawyer, you can ask the court to appoint a public defender. You file a financial affidavit with the clerk, and the court decides whether your income qualifies you as indigent. Eligibility is limited to defendants facing possible incarceration.4New Hampshire Public Defender. Obtaining a Public Defender
How Criminal Offenses Are Classified
New Hampshire sorts offenses into felonies, misdemeanors, and violations, and the subcategory sets the ceiling on punishment.5New Hampshire General Court. New Hampshire Code 625:9 – Classification of Crimes
- Class A felony: potential prison sentence exceeding seven years.
- Class B felony: more than one year, up to seven years.
- Class A misdemeanor: up to one year in jail.
- Class B misdemeanor: fine only, no jail time.
- Violation: not technically a crime; punishable by fine or forfeiture, with no possibility of jail.
Murder is handled separately from the classified felonies and carries the most severe penalties. New Hampshire abolished the death penalty in 2019, so the maximum sentence is now life in prison without parole.
Deadlines to Bring a Case
Every claim, criminal or civil, has a filing deadline. Miss it and the court will dismiss the case regardless of its merits.
Criminal Deadlines
Murder has no time limit. For other offenses, the clock generally starts the day after all elements of the crime occur:6New Hampshire General Court. New Hampshire Code 625:8 – Limitations
- Class A or Class B felony: six years
- Misdemeanor: one year
- Violation: three months
The clock pauses if the accused leaves the state or has no ascertainable address or workplace in New Hampshire. Certain offenses involving minors carry extended deadlines well beyond the standard periods.
Civil Deadlines
Most personal injury claims, including car accidents and slip-and-fall cases, must be filed within three years under RSA 508:4. Breach of an oral contract also carries a three-year deadline. Written contracts executed under seal get 20 years under RSA 508:5. Check the filing clock before anything else when you are weighing a lawsuit.
Taxes You Will Actually Pay
The state has no general sales tax on consumer goods and no personal income tax on wages or salary. For decades, interest and dividend income was taxed under RSA 77, but the legislature phased that tax out and it was fully repealed effective January 1, 2025.7New Hampshire Department of Revenue Administration. Interest and Dividends Tax As of 2026, no form of personal income is taxed by the state.
Businesses face two state-level taxes. The Business Profits Tax applies at 7.5 percent on net business income. The Business Enterprise Tax is assessed at 0.55 percent on the enterprise value tax base, which includes compensation, interest, and dividends paid by the business. A business must file a Business Enterprise Tax return if its gross receipts or enterprise value tax base exceeds $298,000.8NH Department of Revenue Administration. Business Taxes The Business Enterprise Tax paid can be credited against Business Profits Tax liability.
The trade-off for no broad-based income or sales tax is heavy reliance on property taxes. Property taxes are the primary revenue source for cities and towns, funding schools, roads, police, and fire services. New Hampshire consistently ranks among the top five states for effective property tax rates, and the rate varies significantly from town to town. If you own real estate here, your property tax bill will likely be the single largest tax you pay.
Personal Liberty Laws That Set the State Apart
Several statutes leave safety and lifestyle decisions to the individual to a degree not seen elsewhere.
Seatbelts and Motorcycle Helmets
New Hampshire is the only state in the country that does not require adults to wear seatbelts. RSA 265:107-a mandates seatbelt use for anyone under 18; once you turn 18, the choice is yours.9New Hampshire General Court. New Hampshire Code 265:107-a – Child Passenger Restraints Required Motorcycle helmets follow the same age line: riders under 18 must wear an approved helmet, and adults face no helmet requirement at all.10New Hampshire General Court. New Hampshire Code 265:122 – Protective Headgear New Hampshire is one of only three states with no adult motorcycle helmet law.
Firearms
Since 2017, New Hampshire has been a constitutional carry state. You do not need a permit to carry a concealed pistol or revolver, resident or nonresident. The state still issues a voluntary license to carry, which is useful for reciprocity when traveling to states that require permits.11New Hampshire State Police. Permits and Licensing FAQs
Employment
New Hampshire is an at-will employment state. An employer can generally terminate an employee at any time and for any reason, as long as the reason is not illegal (for example, discrimination based on a protected class).12New Hampshire Human Rights Commission. Employee Discharge The state has not set its own minimum wage above the federal floor; the minimum hourly wage matches the federal rate of $7.25.13New Hampshire Department of Labor. Minimum Wage
Renting and Evictions
When rent is late, the landlord must give the tenant a written demand that identifies the missed dates and the total owed. The tenant then has seven days to pay in full. If the tenant pays all back rent plus a $15 fee within that window, the eviction stops. A tenant can use this cure right up to three times in any 12-month period; after that, it is unavailable. A landlord who still wants to evict must file the case in the Circuit Court’s District Division.14New Hampshire Judicial Branch. Landlord/Tenant – District Division
When a tenancy ends, the landlord has 30 days to return the security deposit along with any interest owed.15New Hampshire General Court. New Hampshire Code 540-A:7 – Return of Security Deposit Deductions for unpaid rent or damage beyond normal wear and tear must be itemized in writing. A landlord who misses the 30-day deadline risks liability for the full deposit plus additional damages in court.
Constitutional Rights Worth Knowing
The New Hampshire Constitution took effect on June 2, 1784, and is one of the earliest state constitutions still in use.16NH.gov. State Constitution Part First is the state Bill of Rights, and state courts regularly read it as offering broader protections than the federal Constitution, particularly on property rights and religious freedom.
In 2018, voters approved Article 2-b, the Right of Privacy. It establishes that an individual’s right to live free from the government prying into private or personal information is “natural, essential, and inherent.” That provision has given residents a state-level privacy protection beyond anything the federal Constitution explicitly guarantees, and courts have begun applying it to government surveillance and data collection questions.
Where to Read the Statutes Yourself
All enacted laws are compiled in the New Hampshire Revised Statutes Annotated, the RSA. The collection is organized by title, chapter, and section. A citation such as “RSA 635:2” points to chapter 635, section 2, which covers criminal trespass.17New Hampshire General Court. New Hampshire Code 635:2 – Criminal Trespass You can search and read the full RSA for free on the General Court’s website. Justia Law hosts a searchable version as well. Annotated editions add summaries of court decisions interpreting each provision and a history of amendments, which helps when you need to see how a rule has shifted over time or how judges have applied it.