New Hampshire Divorce Property Division: The Complete 2026 Guide

New Hampshire presumes equal division is equitable under RSA 458:16-a. The court has 15 factors for deviation, and must specify written reasons for any departure from equal.

ALL property is subject to division — including separate, premarital, pensions, and retirement accounts. Fault causing the breakdown (if it caused substantial harm) is one of the 15 factors.

New Hampshire is one of few states with a statutory alimony formula. Under RSA 458:19-a:

Formula: 23% of gross income difference (post-TCJA; would be 30% if alimony were tax-deductible). Duration cap: 50% of marriage length.

The award is the lesser of: (a) payee's reasonable need, OR (b) the formula amount. Reimbursement alimony is also available for educational/career contributions.

New Hampshire uses a sliding scale of combined NET income under RSA 458-C:3 — the percentage declines as income rises (for one child, roughly 25.6% at the lowest incomes down to about 19% at the top of the table), with amounts interpolated between table rows. The old flat 25/33/40/45% percentages were replaced back in 2013 — many websites still cite them, and they can overstate support by hundreds of dollars a month.

HB 1564 (effective Jan 1, 2025) added a self-support reserve of 130% of the federal poverty guideline and a presumptive $0 order for equal 50/50 parenting schedules where incomes are comparable. NH has NO state income tax — so net income is higher than most states.

New Hampshire has NO state income tax. The interest & dividends tax was repealed effective January 1, 2025. Only federal taxes apply, which means higher net income for both parties.