New Hampshire Rooms Tax for Vacation Rentals (2026)

The Rate and What It Applies To

As of October 2026, the Meals and Rooms (Rentals) Tax is 8.5 percent of the rent. RSA 78-A:6 imposes it "upon each occupancy," and the NH Department of Revenue Administration (DRA) says the 8.5% rate has applied to taxable periods beginning October 1, 2021.

The tax is paid by the guest, not by you, but you (the "operator") are responsible for collecting and remitting it. State law defines a short-term rental as renting one or more rooms in a residential unit "for tourist or transient use for less than 185 consecutive days," and the DRA says tax must be collected on all room rentals of less than 185 consecutive days.

What counts as rent? The DRA tells platforms to collect tax "on the full price charged including any fee, service or other charge." Airbnb describes what it collects in New Hampshire as 8.5% "of the listing price including any cleaning fee and guest fee." If you take a booking directly, apply the tax to the whole amount you charge for the stay, including the cleaning fee.

New Hampshire towns do not add their own lodging tax on top of the state rate. A 2026 bill, SB 634, would have let municipalities impose a local occupancy fee; it was killed in the Senate.

Who Must Register: The Operator License

RSA 78-A:4 says no person shall engage in renting rooms "without first obtaining the license required by this section," and the DRA's tax page says each owner or operator must register "prior to opening a hotel, offering sleeping accommodations." A vacation home rented by the night counts.

What that means in practice:

• Apply before your first booking, online through the DRA's Granite Tax Connect portal.
• Post the license in a public area of the rental. The DRA says it "must be conspicuously posted."
• Put the license number in your listing. The DRA's FAQ says any advertisement or online listing offering a short-term rental "shall include the meals and rooms license number of the operator."
• Renewal: all Meals and Rooms licenses expire June 30 of each odd-numbered year. The DRA says licenses renew automatically if you have no ownership change and no overdue returns, unpaid tax, interest or penalties.

Several towns also ask to see this license. Laconia requires short-term rental owners to display it and to submit a copy with special exception applications, and Wolfeboro requires proof of a current license number for its conditional use permit.

When Airbnb and Vrbo Collect for You

New Hampshire law treats booking platforms as operators too. RSA 78-A:3 includes a "room facilitator" in the definition of operator, and the DRA's FAQ says any room facilitator doing business in New Hampshire must get a license and "collect and remit rooms and motor vehicle tax to the state."

As of October 2026:

Airbnb's help page adds that hosts remain responsible for "all other tax obligations." For Booking.com or any other channel, check that platform's own tax page before assuming it collects.

What Is Still the Owner's Job

Platform collection covers the tax on platform bookings. These pieces stay with you:

1. The license itself, posted at the property and shown in your listings.
2. Direct bookings. Repeat guests, friends of friends, or your own website: you collect the 8.5% and send it to the DRA.
3. Other channels that do not collect New Hampshire tax.
4. Returns. The DRA says the tax is due on the 15th day of the month following the taxable period, and that you must file a return every month, even with no activity, unless you have been approved as a seasonal filer. If your platforms collect all of your tax, ask the DRA call center how to report those sales on your return; we did not find published guidance on that point.
5. Records. Keep three years of records, as described below.
6. Long stays. When a guest reaches the 185th consecutive day, the DRA says the operator must refund the tax collected. That matters for mid-term rentals that run long.

Seasonal Filing for Lake and Ski Homes

Many New Hampshire rentals only operate part of the year: a lake house from June through foliage, or a ski condo from December to March. The DRA lets approved seasonal operators file only for the months of their approved season, though they must still file each month of that season even if no tax is due. The request is made on Form CD-100 under administrative rule Rev 706.04, sent to the DRA's Collections Division. If your calendar is open year-round on Airbnb, you are not seasonal in practice, so think about that before applying.

Records to Keep

The DRA's FAQ says to keep all records used to record and report Meals and Rentals tax for three years. For a short-term rental, that means:

• Each booking: guest name, dates, nightly rate, cleaning fee and tax charged
• Platform payout reports showing tax collected and remitted by Airbnb or Vrbo
• Your monthly returns or e-file confirmations and the DRA worksheet
• Bank statements showing deposits from platforms and direct guests

A simple spreadsheet per month, saved with the platform's PDF reports, covers most of it.

A Worked Example (Hypothetical)

Say a family books your lake house directly for one week at $1,800 plus a $250 cleaning fee. The taxable rent is $2,050, and 8.5% of that is $174.25. You collect $2,224.25 from the guest and remit $174.25 to the DRA by the 15th of the next month.

Had the same stay been booked on Airbnb, Airbnb would have charged the guest the tax and remitted it, and your job would be to record it and handle the return as the DRA directs. These numbers are an illustration only, not an estimate of what any home earns.

How This Connects to Your Other Taxes

The rooms tax is separate from income tax. Rental income still goes on your federal return; see our Airbnb tax basics for homeowners. Your town may also have its own permit or registration rules, covered on our New Hampshire short-term rental laws page and the permits and licenses overview.

New England Host Co manages vacation rentals in New Hampshire, Massachusetts and Vermont; owners pay their own license and permit fees. If you want help setting a rental up correctly, start with the owner guide or contact us.

This page is general information, not legal or tax advice; check with the NH DRA or a tax professional for your situation.

FAQ

What Is the Airbnb Tax Rate in New Hampshire?

As of October 2026 it is 8.5%, the state Meals and Rooms (Rentals) Tax. Airbnb collects it on the listing price, cleaning fee and guest fee for reservations of 184 nights or shorter.

Do I need a New Hampshire rooms tax license if Airbnb collects the tax?

The statute requires each operator to be licensed before renting rooms, and the DRA requires your license number in short-term rental listings. Platform collection does not replace your license.

Are There Local Lodging Taxes in New Hampshire Towns?

Not today. A 2026 bill that would have allowed towns to add a local occupancy fee (SB 634) was killed in the Senate.

When Are New Hampshire Rooms Tax Returns Due?

On the 15th of the month after the taxable period. You file every month, even with no activity, unless the DRA has approved you as a seasonal filer.

Is a Monthly Rental Taxable in New Hampshire?

Yes, if it is under 185 consecutive days. Stays that reach the 185th consecutive day are not taxable, and the operator must refund the tax already collected.