Court costs are generally the fees required to be paid to courts and their officers and are often included in filing fees—fees that must be paid when a litigant files a document with the court, such as a plaintiff’s complaint or petition, or a defendant’s counterclaim. Court costs are often assessed against the losing party in a lawsuit, and the winning or prevailing party is said to be entitled to recover costs of court. Other costs, such as deposition costs for the court reporter and transcription costs may be recoverable by a prevailing party under the broader concept of recoverable costs or taxable costs—in other words, costs that may be taxed against the losing party. Court costs generally do not include attorney fees or expert fees. The specific costs that may be recovered in litigation are often specified in the rules of civil procedure for the relevant state or federal jurisdiction.

In New Hampshire, court costs encompass various fees associated with the use of the court system, including filing fees required when a party submits documents such as complaints, petitions, or counterclaims. These costs are typically paid upfront by the party initiating the action. Under New Hampshire law, the prevailing party in a lawsuit may be entitled to recover court costs from the losing party. This can include fees for filing, service of process, and other expenses deemed recoverable under the New Hampshire Revised Statutes Annotated (RSA) and the New Hampshire Rules of Civil Procedure. However, court costs do not cover attorney fees or expert witness fees unless a specific statute or contract provides for such recovery. The exact costs that can be recovered and the process for doing so are detailed in the state's civil procedure rules, which guide how litigation is conducted in New Hampshire courts.