New Hampshire Revised Statutes
N.H. Rev. Stat. Ann. § 336:1 (2026)
Rate of Interest
✓ current as of May 2026
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336:1 Rate of Interest. –
I. The annual rate of interest in all business transactions in which interest is paid or secured, unless otherwise agreed upon in writing, shall equal 10 percent. No consumer credit transaction, as defined in RSA 358-K:1, V, shall be subject to this paragraph. If agreed upon in writing, interest on business transactions may include charging other than simple interest.
II. The annual simple rate of interest on judgments, including prejudgment interest, shall be a rate determined by the state treasurer as the prevailing discount rate of interest on 26-week United States Treasury bills at the last auction thereof preceding the last day of September in each year, plus 2 percentage points, rounded to the nearest tenth of a percentage point. On or before the first day of December in each year, the state treasurer shall determine the rate and transmit it to the director of the administrative office of the courts. As established, the rate shall be in effect beginning the first day of the following January through the last day of December in each year.
I. The annual rate of interest in all business transactions in which interest is paid or secured, unless otherwise agreed upon in writing, shall equal 10 percent. No consumer credit transaction, as defined in RSA 358-K:1, V, shall be subject to this paragraph. If agreed upon in writing, interest on business transactions may include charging other than simple interest.
II. The annual simple rate of interest on judgments, including prejudgment interest, shall be a rate determined by the state treasurer as the prevailing discount rate of interest on 26-week United States Treasury bills at the last auction thereof preceding the last day of September in each year, plus 2 percentage points, rounded to the nearest tenth of a percentage point. On or before the first day of December in each year, the state treasurer shall determine the rate and transmit it to the director of the administrative office of the courts. As established, the rate shall be in effect beginning the first day of the following January through the last day of December in each year.
Source. RS 190:2. CS 203:2. GS 213:2. GL 232:2. PS 203:1. 1921, 121:1. PL 313:1. RL 367:1. RSA 336:1. 1981, 348:1. 1995, 242:1. 1997, 193:4. 2001, 160:2, eff. Sept. 1, 2001.
Notes of Decisions
Cited in 33
cases (1 in the last 5 years), 1959–2022 · leading case: In re Nyhan, 802 A.2d 1183 (N.H. 2002).
In re Nyhan, 802 A.2d 1183 (N.H. 2002). “The trial court also amended the decree and awarded the petitioner interest pursuant to RSA 336:1 (Supp. 2001). A subsequent order clarified that interest was awarded to compensate the petitioner for the unexpected delay in the distribution of the marital property due to…”
In re Giacomini, 868 A.2d 283 (N.H. 2005). “In denying the petitioner’s request for interest, the trial court reasoned that RSA 336:1, II establishes a statutory rate of judgment interest, and that “[a]t no time .”
In Re Aube, 969 A.2d 338 (N.H. 2009). “See RSA 336:1 (Supp. 2008); RSA 524:l-a, :l-b (2007); Nault v.”
Albee v. Wolfeboro R.R., 489 A.2d 148 (N.H. 1985). “The defendants challenge the judgment on the grounds that: (1) it is based in part on duplicative invoices and, to that extent, is supported by insufficient evidence; (2) it is based in part on invoices for legally unenforceable labor surcharges; (3) it includes the interest…”
Metro. Prop. & Liab. Ins. v. Ralph, 640 A.2d 763 (N.H. 1994). “The Ralphs cross-appeal, arguing that the trial court erred in calculating prejudgment interest at a simple rate under RSA 336:1 (1984). We affirm. In 1979, Joyce K.”
Gelinas v. MacKey, 465 A.2d 498 (N.H. 1983). “The defendant further argues that interest on the judgment should be computed at six percent, the rate required at the time of the collision, and not ten percent, the current rate under RSA 336:1 (Supp. 1981). The present interest provisions, RSA 336:1, :2 (Supp.”
Lassonde v. Stanton, 956 A.2d 332 (N.H. 2008). “See RSA 336:1 (Supp. 2007); see also RSA 524:1-a (2007) (interest awarded from commencement of action on a debt in the absence of prior demand).”
In re Nyhan, 867 A.2d 470 (N.H. 2005). “The trial court gr anted the petitioner’s request, amending the divorce decree to award interest pursuant to RSA 336:1 (Supp. 2004) as compensation for the delay in distributing the marital property due to both the respondent’s post-decree motions and the possibility of an…”
Singer Asset Fin. Co., LLC v. Wyner, 937 A.2d 303 (N.H. 2007). “See RSA 336:1 (Supp. 2007). As of May 2004, when Wyner redirected the periodic payments from the New York drop account to her home, Singer had received $101,465 from TOLIC.”
Carbone v. Tierney, 864 A.2d 308 (N.H. 2004). “2003); RSA 336:1 (Supp. 2003). This appeal followed.”
Mast Road Grain & Bldg. Materials Co. v. Ray Piet, Inc., 489 A.2d 143 (N.H. 1985). “RSA 336:1; RSA 524:l-a. We agree, and reverse the trial court’s award of 24% interest on the debt following the initiation of the lawsuit on November 17, 1981.”
Linteau v. Gauthier, 703 A.2d 266 (N.H. 1997). “At that time, RSA 336:1 set the rate of interest on judgments at ten percent.”
N.H. Rev. Stat. Ann. § 336:1(11): 1 case
Jayne Conway v. Planet Fitness Holdings, LLC & Others (Mass. Super. Ct. 2020).
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