What is the New Hampshire state lodging tax rate?

8.5% statewide. New Hampshire applies a single flat 8.5% Meals and Rooms Tax on lodging stays under 185 consecutive days. There is no general state sales tax and no municipal lodging tax, which makes NH the simplest lodging-tax compliance picture in New England. Airbnb and Vrbo collect under voluntary agreements with the Department of Revenue Administration. Hosts must hold a Meals and Rooms Operator License (free), even if all bookings flow through marketplace facilitators. RSA 78-A is the governing statute.

Do Airbnb and Vrbo collect New Hampshire lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

Where can I see the official source?

The authoritative source is the New Hampshire Department of Revenue at https://www.revenue.nh.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

New Hampshire Lodging Tax Calculator

How New Hampshire lodging tax works

New Hampshire keeps it refreshingly simple. Just one statewide rate:

8.5% state Meals and Rooms Tax (M&R) — applies to room charges on stays under 185 consecutive days.
No local add-on. New Hampshire bars municipalities from levying their own lodging or sales taxes, so the rate is the same statewide.

Effective rates across New Hampshire’s STR markets:

North Conway / Bartlett / Jackson (White Mountains): 8.5%
Lincoln / Woodstock / Loon area: 8.5%
Lake Winnipesaukee — Wolfeboro, Meredith, Laconia: 8.5%
Portsmouth / Seacoast: 8.5%
Hanover / Upper Valley: 8.5%

The lack of a local layer is unusual — it makes New Hampshire one of the cleanest tax jurisdictions in the country for STR operators, which matters when you’re competing on guest-facing total prices.

Platform collection

Airbnb and Vrbo collect and remit the 8.5% M&R tax automatically on stays booked through their platforms. New Hampshire codified this in statute — both platforms are treated as “operators” under the M&R rules and must collect on every covered booking.

Verify the latest policy at the NH Department of Revenue Administration. Coverage has been stable since 2019 but always confirm before filing.

What this means in practice

For platform bookings — there’s nothing to file. Airbnb and Vrbo handle it end to end.
For direct bookings — you must register as an operator with the NH DRA, collect 8.5% from guests, and file monthly returns (annual if low volume). The registration is free.
Stays of 185+ consecutive days are exempt from the M&R tax. This is much longer than most states (most use a 30-day threshold), so long-term tenancy through NH means you need to genuinely commit to the 185-night booking up front.
No local permit caps statewide, but towns can pass STR ordinances. Conway and Lincoln have passed permit requirements — confirm with the town clerk before listing.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate to 0% — there isn’t one in New Hampshire.
Read the effective rate. The calculator returns 8.5% flat, and the guest total equals subtotal × 1.085.

Source: NH Department of Revenue Administration. Verified 2026-05-11. Not tax advice — confirm with a CPA before filing, especially for direct bookings.