# New Hampshire aircraft tax

> New Hampshire has no general sales tax, so buying, bringing in, renting out, teaching in and maintaining an aircraft carry no sales tax. Aircraft that need a New Hampshire registration certificate pay a yearly operating fee by weight, $100 for most light aircraft.

Source: https://www.aerscheduler.com/aircraft-tax/united-states/new-hampshire
Checked: 2026-10-18

## Do you pay sales tax on an aircraft bought in New Hampshire?

**None.** No sales tax. New Hampshire has no general sales tax on goods.

> "No, there is no general sales tax on goods purchased in New Hampshire."
>
> New Hampshire Department of Revenue Administration, [FAQ: Does New Hampshire have a sales tax?](https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information). Checked 2026-10-18.

## Do you owe use tax on an aircraft bought outside New Hampshire?

**None.** No use tax on an aircraft bought elsewhere and based in New Hampshire, because there is no general sales tax to complement. The aircraft may still need a state registration.

> "No, there is no general sales tax on goods purchased in New Hampshire."
>
> New Hampshire Department of Revenue Administration, [FAQ: Does New Hampshire have a sales tax?](https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information). Checked 2026-10-18.

## What aircraft sales tax exemptions does New Hampshire have?

**None.** With no general sales tax there is nothing to be exempted from. Registration fee exceptions are under registration.

> "No, there is no general sales tax on goods purchased in New Hampshire."
>
> New Hampshire Department of Revenue Administration, [FAQ: Does New Hampshire have a sales tax?](https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information). Checked 2026-10-18.

## Are aircraft rentals taxed in New Hampshire?

**None.** Aircraft rentals carry no sales tax. New Hampshire's 8.5 percent rentals tax applies only to rental agreements for motor vehicles.

> "No, there is no general sales tax on goods purchased in New Hampshire."
>
> New Hampshire Department of Revenue Administration, [FAQ: Does New Hampshire have a sales tax?](https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information). Checked 2026-10-18.

> "A tax of 8.5 percent is imposed upon the gross rental receipts of each rental."
>
> New Hampshire Revised Statutes, [RSA 78-A:6, II-a](https://gc.nh.gov/rsa/html/V/78-A/78-A-6.htm). Checked 2026-10-18.

> ""Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration, whether directly or indirectly, through a rental facilitator or otherwise"
>
> New Hampshire Revised Statutes, [RSA 78-A:3, definition of rental agreement](https://gc.nh.gov/rsa/html/V/78-A/78-A-3.htm). Checked 2026-10-18.

## Is flight instruction taxed in New Hampshire?

**None.** Flight instruction and the aircraft time inside a lesson carry no sales tax in New Hampshire.

> "No, there is no general sales tax on goods purchased in New Hampshire."
>
> New Hampshire Department of Revenue Administration, [FAQ: Does New Hampshire have a sales tax?](https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information). Checked 2026-10-18.

## Are aircraft parts and maintenance labor taxed in New Hampshire?

**None.** Parts and repair labor carry no sales tax in New Hampshire.

> "No, there is no general sales tax on goods purchased in New Hampshire."
>
> New Hampshire Department of Revenue Administration, [FAQ: Does New Hampshire have a sales tax?](https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information). Checked 2026-10-18.

## Does New Hampshire register or tax aircraft every year?

**Taxed.** Each aircraft that needs a New Hampshire registration certificate pays a yearly aircraft operating fee: $100 for an antique, glider or experimental aircraft, and by maximum gross weight for others, $100 up to 3,000 lbs., $250 up to 8,000 lbs., $2,500 up to 12,500 lbs. and $3,500 above. Registrations run for one year, timed by the first digit of the N-number.

> "An aircraft operating fee for each aircraft for which a state registration certificate is required. The amount of the fee for an antique aircraft, glider, or experimental aircraft shall be $100."
>
> New Hampshire Revised Statutes, [RSA 422:31, III](https://gc.nh.gov/rsa/html/XXXIX/422/422-31.htm). Checked 2026-10-18.

> "0-3,000 lbs. $ 100 3,001-8,000 lbs. $ 250 8,001-12,500 lbs. $2,500 more than 12,500 lbs. $3,500"
>
> New Hampshire Revised Statutes, [RSA 422:31, III fee schedule](https://gc.nh.gov/rsa/html/XXXIX/422/422-31.htm). Checked 2026-10-18.

> "A state registration certificate shall normally remain in force for one year following the date of its issue, unless it is an aircraft registered out of cycle, in which case paragraph V shall apply."
>
> New Hampshire Revised Statutes, [RSA 422:21, IV](https://gc.nh.gov/rsa/html/XXXIX/422/422-21.htm). Checked 2026-10-18.

_Not tax advice. Confirm with the state's revenue department or a CPA before a purchase or a pricing decision._