Short-Term Rental Tax in New Hampshire (NH)
The state-level tax rate on short-term rentals in New Hampshire is 8.5% , consisting of 0.0% sales tax and 8.5% lodging tax. New Hampshire applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in North Conway reaches 8.5%. STR operators must register with the state. New Hampshire has no sales tax but charges an 8.5% rooms and meals tax on short-term lodging (less than 185 days). No local lodging taxes. STR operators must register with NH DRA.
Annual Tax Estimate for New Hampshire
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (North Conway).
| Nightly Rate | Gross Revenue | State Tax (8.5%) | North Conway Tax (8.5%) |
|---|---|---|---|
| $100.00/night | $23,700 | $2,015 | $2,015 |
| $150.00/night | $35,550 | $3,022 | $3,022 |
| $200.00/night | $47,400 | $4,029 | $4,029 |
| $300.00/night | $71,100 | $6,044 | $6,044 |
| $500.00/night | $118,500 | $10,073 | $10,073 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in New Hampshire
The table below shows the tax rate for 4 cities in New Hampshire. Local taxes are minimal or absent, so the state rate of 8.5% applies uniformly.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| North Conway | 0.0% | 8.5% | $17.00 | Moderate | No additional local tax. State 8.5% applies. Popular ski/vacation rental area. |
| Lincoln/Woodstock | 0.0% | 8.5% | $17.00 | Moderate | No additional local tax. State 8.5% applies. |
| Portsmouth | 0.0% | 8.5% | $17.00 | Moderate | No additional local tax. State 8.5% applies. |
| Lake Winnipesaukee | 0.0% | 8.5% | $17.00 | Moderate | No additional local tax. State 8.5% applies. |
How New Hampshire Compares to Other States
Below is a comparison of New Hampshire with five states that have similar state-level STR tax rates. This comparison helps illustrate where New Hampshire stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| New Hampshire (NH) | 8.5% | 0.0% | 8.5% | Yes | Required |
| Arkansas (AR) | 8.5% | 6.5% | 2.0% | Yes | Required |
| Louisiana (LA) | 8.4% | 4.5% | 4.0% | Yes | Required |
| Alabama (AL) | 9.0% | 4.0% | 5.0% | Yes | Required |
| Delaware (DE) | 8.0% | 0.0% | 8.0% | Yes | Required |
| Georgia (GA) | 9.0% | 4.0% | 5.0% | Yes | Required |
Frequently Asked Questions About New Hampshire STR Taxes
What is the short-term rental tax rate in New Hampshire in 2026?
The state-level tax rate on short-term rentals in New Hampshire is 8.5%, consisting of 0.0% sales tax and 8.5% lodging tax. Local taxes can bring the total to 8.5% in cities like North Conway. At $200/night with 65% occupancy, the state-level tax alone is approximately $4,029 per year.
Does Airbnb collect STR taxes in New Hampshire?
Yes. Airbnb, Vrbo collect state rooms & meals tax. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in New Hampshire?
Yes. New Hampshire requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in New Hampshire also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in North Conway, New Hampshire?
The total combined tax rate in North Conway is 8.5%, which includes the 8.5% state rate plus 0.0% in local taxes. No additional local tax. State 8.5% applies. Popular ski/vacation rental area. At $200/night with 65% occupancy, this amounts to approximately $4,029 per year in taxes.
How much will I owe in STR taxes in New Hampshire?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (8.5%), a property earning $200/night with 65% occupancy would owe approximately $4,029/year in state taxes alone. In North Conway, the total tax at the same rate would be approximately $4,029/year. Use our STR tax calculator for a customized estimate.
STR Tax Compliance Checklist for New Hampshire
Follow these steps to ensure you are fully compliant with New Hampshire short-term rental tax requirements. Missing any step could result in penalties or back-tax assessments.
- Register with the state — Obtain a New Hampshire sales tax permit and/or lodging tax registration from the state Department of Revenue before accepting bookings.
- Check local permit requirements — Contact your city and county offices to determine if a local STR permit, business license, or zoning approval is required. Use our STR regulations lookup to check rules for your specific zip code. Many municipalities in New Hampshire have separate registration processes.
- Determine your total tax rate — Your rate combines state taxes (8.5%) with any local/county taxes. In North Conway, the total reaches 8.5%. Use our calculator for your specific city.
- Verify platform collection — Airbnb, Vrbo collect state rooms & meals tax. Confirm exactly which taxes are covered and which you must remit separately.
- Collect and remit taxes on schedule — New Hampshire requires tax remittance on a monthly, quarterly, or annual basis depending on your revenue volume. File returns even in months with no bookings to maintain your account in good standing.
- Keep detailed records — Maintain records of all bookings, gross income, taxes collected, and expenses for at least 3 years. This documentation is essential for audits and for claiming deductions on your federal tax return.
Calculate Your New Hampshire STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in New Hampshire. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.
Also check: STR regulations by zip code | Sales tax rates | Homestead exemptions | Landlord-tenant law