New Hampshire charges no sales or use tax on aircraft purchases, one of only five states with none, and uses a simple weight-based annual fee instead of property tax. Financing an aircraft in New Hampshire, done right.
General aviation supports an estimated $1.7 billion in annual economic output and roughly 6,600 jobs in New Hampshire, per a 2023 PwC study, across 25 public-use airports. Corporate and business aviation activity concentrates at Manchester-Boston Regional, Concord, Lebanon, and Pease International Tradeport in Portsmouth, home to Port City Air's round-the-clock FBO operation.
The rates above are our live national rates; New Hampshire residency neither helps nor hurts your pricing. What is New Hampshire specific is the tax picture below, where the state's complete absence of sales or use tax is the headline.
There's no sales or use tax at all. New Hampshire has no general state or local sales tax and no use tax, one of only five states with none, so an aircraft purchase closed and delivered in New Hampshire owes no sales or use tax regardless of buyer residency.
An annual weight-based fee replaces property tax. In place of a personal property tax, New Hampshire charges an annual aircraft operating fee on a weight-based schedule: $100 for aircraft up to 3,000 pounds, $250 for 3,001 to 8,000 pounds, $2,500 for 8,001 to 12,500 pounds, and $3,500 above 12,500 pounds. This flat schedule replaced a prior value-based formula, effective January 1, 2019, that aviation tax advisors have reported could produce first-year fees as high as roughly $300,000 for large new business jets under the old rules; we haven't independently verified that historical figure against a primary state document, but the current weight-based schedule is confirmed directly against New Hampshire law.
This is orientation, not advice; New Hampshire's Business Profits Tax addback for bonus depreciation applies at the entity level. Engage a New Hampshire tax advisor before closing.
Federal bonus depreciation is only half the tax picture; how New Hampshire treats the deduction is the other half, and New Hampshire disallows federal Section 168(k) bonus depreciation for Business Profits Tax purposes, requiring an addback and a recomputed depreciation schedule under regular IRC rules. The bonus depreciation guide carries the full state-by-state conformity breakdown and the December 31 placed-in-service mechanics. Confirm current-year treatment with your CPA before you commit to a closing date.
The tax treatment above is specific to this state, but if you are comparing markets, financing across state lines, or want the full fly-away exemption rules in one place, see our aircraft sales tax by state guide for the state-by-state breakdown.
The two numbers every New Hampshire business buyer runs first: the monthly payment at today's rate, and what 100 percent bonus depreciation could be worth in year one. Both in one place, with the state layer linked below.
The 60-second qualifier shows live rates by aircraft type and credit tier, no hard pull, no obligation.
