New Durham is a rural town in Strafford County built around Merrymeeting Lake, a smaller and less developed lake than nearby Winnipesaukee. The town's forested hills and low density give it a quiet, secluded character.

Merrymeeting Lake offers swimming, fishing, and boating for residents and seasonal visitors, while the town's rural roads connect scattered residential neighborhoods rather than a defined downtown. Most shopping trips require driving to Alton or Rochester.

Housing in New Durham ranges from lake cottages to inland rural homes, with prices generally lower than the more developed Winnipesaukee-area towns. The town draws families and retirees seeking a quieter lake-town alternative.