New Hampshire Vacation Rental Tax Calculator

Estimate your property tax, lodging tax, federal income tax, and depreciation deductions for your New Hampshire vacation rental property.

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Tax Types

What Taxes Apply to New Hampshire Short-Term Rentals?

New Hampshire STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.

Sales Tax

New Hampshire has no state sales tax. The 8.5% rooms & meals tax covers lodging.

Occupancy / Transient Lodging Tax

New Hampshire's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 8.5% in Portsmouth and 8.5% in North Conway. This includes state, county, and city-level components.

Tourism / Convention Center Tax

While New Hampshire doesn't have a prominent statewide tourism tax, some cities and resort areas may levy additional tourism development or marketing district assessments of 1–3%.

Federal Income Tax

New Hampshire has no state income tax — a significant advantage for STR owners. Your net rental profit is only subject to federal income tax, reported on Schedule E (Form 1040). 2026 federal rates range from 10% to 37%.

Property Tax

New Hampshire's average effective property tax rate is 2.18% — among the highest in the U.S.. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.

Important

Does Airbnb Collect and Remit Taxes in New Hampshire?

Airbnb has agreements to collect and remit taxes in New Hampshire — but coverage is not always complete.

Airbnb collects the full New Hampshire state lodging tax on your behalf.
Since New Hampshire has a uniform statewide rate with no additional local taxes, Airbnb typically handles 100% of lodging tax.
You're still responsible for filing annual income tax returns for your rental profit.
Always verify with the New Hampshire Department of Revenue that all taxes are current.

Bottom line: Verify your Airbnb tax report matches your local requirements — don't assume everything is covered.

Compliance

Do You Need a Tax Permit in New Hampshire?

In most New Hampshire jurisdictions, yes. Common permits and registrations required:

State sales tax permit / seller's permit
City or county business license
Short-term rental operating permit
Lodging tax registration certificate

Consequences of non-compliance

5–25% penalties on unpaid taxes in New Hampshire

Revocation of rental permit

Liens on your property

Tax Overview

Short-Term Rental Taxes in New Hampshire

Key tax facts every vacation rental host in New Hampshire should know.

No state income tax

Rooms & meals tax: 8.5% (uniform statewide)

Property tax rate: ~2.18% (among highest in US)

No additional local lodging taxes

City Breakdown

Lodging Tax Rates by City in New Hampshire

Combined lodging/occupancy tax rates for major vacation rental markets in New Hampshire.

CityCombined Rate

Portsmouth

8.5% state rooms & meals tax

8.5%

North Conway

8.5% state rooms & meals tax

8.5%

Lake Winnipesaukee

8.5% state rooms & meals tax

8.5%

Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.

FAQs About New Hampshire Vacation Rental Taxes

Common questions about short-term rental taxes, permits, and compliance in New Hampshire.

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