New Hampshire Short-Term Rental Laws by City (2026)
Short-term rental rules in New Hampshire are set city by city — a property that is legal to rent nightly in one town can be prohibited a few miles away. The table below covers 1 New Hampshire city (1 human-verified against official sources), with each city's legal status, permit cost, and last-verified date.
Statewide short-term rental rules in New Hampshire
New Hampshire has no statewide land-use restrictions on short-term rentals, but every STR operator must obtain a Meals & Rentals Tax Operator's License from the Department of Revenue Administration before renting rooms, collect the 8.5% Meals and Rooms (Rentals) Tax, and include the license number in every advertisement. There is no state preemption of local STR regulation: cities and towns retain full zoning authority under RSA 674 (confirmed by the NH Supreme Court in Working Stiff Partners v. Portsmouth and Conway v. Kudrick), although RSA 48-A:2 bars municipalities from using their housing-standards powers to impose additional restrictions on vacation or short-term rentals.
Full statewide rules: permits, taxes & enforcement
New Hampshire has no statewide land-use restrictions on short-term rentals, but every STR operator must obtain a Meals & Rentals Tax Operator's License from the Department of Revenue Administration before renting rooms, collect the 8.5% Meals and Rooms (Rentals) Tax, and include the license number in every advertisement. There is no state preemption of local STR regulation: cities and towns retain full zoning authority under RSA 674 (confirmed by the NH Supreme Court in Working Stiff Partners v. Portsmouth and Conway v. Kudrick), although RSA 48-A:2 bars municipalities from using their housing-standards powers to impose additional restrictions on vacation or short-term rentals.
Reviewed by the STR Rule Watch research team against 12 official sources. How we verify data
New Hampshire statewide STR rules at a glance
| Legal status | Allowed with permit |
|---|---|
| Permit required | Yes |
| Permit name | Meals & Rentals Tax Operator's License |
| Permit fee | $0 |
| Renewal | Biennial |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~8.5% of gross revenue |
| Enforcement | Administered by the NH Department of Revenue Administration. |
| Current rules effective | 2021-10-01 |
State law & local authority
No statewide zoning rules apply to STRs; zoning is entirely local under RSA 674. RSA 48-A:2 (2017 amendment) prohibits municipalities from using housing-standards powers to impose additional ordinances, licenses, or restrictions on dwellings used as vacation/short-term rentals, but this does not limit zoning. In Town of Conway v. Kudrick (NH Supreme Court, 2023), the court held that non-owner-occupied STRs were a permitted residential use under Conway's ordinance definitions, so whether a town can exclude STRs depends on its specific ordinance language.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Meals and Rooms (Rentals) Tax8.5% of rent on occupancies under 185 consecutive days (RSA 78-A:6), for taxable periods beginning October 1, 2021. Hosts collect and remit on direct bookings; under RSA 78-A:3 and 78-A:7, room facilitators (Airbnb, Vrbo, etc.) are 'operators' who must obtain their own NH Meals and Rentals License and collect and remit the tax on the full price charged, including facilitator fees, for platform bookings. New Hampshire has no general state sales tax and no separate local occupancy taxes. | 8.5% | varies |
Enforcement & penalties
Administered by the NH Department of Revenue Administration. The license must be conspicuously posted on the premises, and any print or online advertisement for a short-term rental must include the operator's meals and rooms license number (RSA 78-A:4-a). Licenses expire June 30 of each odd-numbered year but renew automatically if the operator has no delinquencies. License information is a public record.
Failure to register or obtain the Meals & Rentals license subjects the operator to the penalty provisions of RSA 21-J:39 (the state's general tax penalty statute).
Statewide sources
- RSA Chapter 78-A, Tax on Meals and Rooms (NH General Court)retrieved July 20, 2026
- RSA 78-A:3, Definitions (short-term rental, operator, room facilitator)retrieved July 20, 2026
- RSA 78-A:4, Meals and Rentals Licenses Required; Penaltyretrieved July 20, 2026
- RSA Chapter 48-A, Housing Standards (vacation rental provisions)retrieved July 20, 2026
- NH DRA - Meals & Rooms (Rentals) Tax (Taxes at a Glance)retrieved July 20, 2026
- NH DRA - Meals & Rooms (Rentals) Tax FAQretrieved July 20, 2026
- Town of Conway v. Kudrick, No. 2022-0098 (N.H. May 2, 2023)retrieved July 20, 2026
- Citizens Count - HB 1068 (2026)retrieved July 21, 2026
- Citizens Count - SB 634 (2026)retrieved July 21, 2026
- RSA 78-A:6, Imposition of Tax (8.5% rate)retrieved July 21, 2026
- RSA 78-A:4-a, Advertisements of Short-Term Rentalsretrieved July 21, 2026
- NH Vacation Rental & Tourism Association - 2026 STR bill hearingsretrieved July 20, 2026
| City | Status | Permit fee | Last verified |
|---|---|---|---|
| North Conway | Permit required | $50 | July 21, 2026 |
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This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.