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New Hampshire has no statewide short-term rental license, but stays are subject to the 8.5% Meals and Rooms Tax. Towns regulate short-term rentals through zoning.
Yes. New Hampshire has no state ban, but towns can limit short-term rentals through their zoning ordinances, so whether a specific home qualifies depends on the town.
For tax purposes, New Hampshire treats any room or home rented for fewer than 185 consecutive days as taxable. Towns may define short-term rentals differently in zoning, often as stays under 30 days.
There is no state short-term rental license. Operators who take bookings directly need a Meals and Rooms Tax license from the Department of Revenue Administration. Check your town for zoning approval or permits.
Fewer than 185 consecutive days for the Meals and Rooms Tax. Town zoning definitions are often shorter.
Rooms rented for fewer than 185 consecutive days owe the 8.5% Meals and Rooms Tax. Airbnb and Vrbo collect it on bookings made through them; you collect and file it on direct bookings.
Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.
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