New Hampshire Short-Term Rental Laws & Hotel Tax (2026)

State license required

Yes

Next rule change

Apr 1, 2027

The laws in brief

Who needs it

Anyone who rents rooms for stays shorter than 185 consecutive days, including hosts on Airbnb. Laconia, Lincoln, Gilford, Hampton and Conway also require their own approval, registration or permit, and Woodstock will from April 1, 2027.^1,2,3,19,26

Issued by

New Hampshire Department of Revenue Administration (state license); the town or city for local permits

Valid for

State licenses expire on June 30 of each odd-numbered year (next on June 30, 2027) and renew automatically when no taxes, returns or penalties are overdue.

On listings

The number must appear on every listing

Platform checks

State law treats room facilitators such as Airbnb as operators that must hold their own license and collect the tax; the host's own license number must appear in the ad.

Who qualifies

• State license: the operator must not owe unpaid taxes, interest or penalties on any tax the department administers, and the license cannot be transferred to a new owner.
• One license is issued for each place of business, so each rental address needs its own.
• The state license does not change whether a property may be used as a rental under local zoning; the town's zoning ordinance still applies.

How to apply

1. 1 Check the town's zoning and any local registration, permit or special exception first.
2. 2 Apply for the state license on Granite Tax Connect: choose Apply for a Meals and Rentals License under Applications and complete the steps.
3. 3 Put the license number in every ad and online listing.
4. 4 File monthly Meals and Rentals returns on Granite Tax Connect by the 15th of the month after the taxable period for any tax collected directly.

Permit rules

State license before renting rooms

Anyone who rents rooms, including a short-term rental host, needs a Meals and Rentals license from the Department of Revenue Administration before the first booking.²

License number in every ad

Every print, display or online listing for a short-term rental must show the host's Meals and Rooms license number. A violation brings a warning from the department, and repeat violations can cost the host the license.^3,19 In force since August 23, 2016

License runs to June 30 of odd-numbered years

State licenses expire on June 30 of each odd-numbered year, so the current licenses run to June 30, 2027, and they renew automatically unless taxes or returns are overdue.^2,19

Airbnb collects the state tax

Airbnb collects the 8.5% tax on the listing price, including cleaning and guest fees, and remits it to the state for reservations of 184 nights and shorter.²⁸

Platforms count as operators

State law counts a room facilitator, such as a booking platform, as an operator, so it must hold its own license and collect and remit the tax on stays it books.^1,5 In force since October 1, 2021

Operating without the license is a misdemeanor

Failing to register or obtain the Meals and Rentals license is subject to the department's criminal penalties, and willfully operating without the required license is a misdemeanor for an individual.^2,6

Many resort towns add a permit or registration

Gilford requires a conditional use permit, Hampton a Certificate of Rental Occupancy, Lincoln a $100 annual registration, Conway a rental property permit and Laconia a special exception in most residential districts. Woodstock adds an annual permit from April 1, 2027.^{13,14,15,16,17,21} Applies to: Gilford, Hampton, Lincoln, Conway, Laconia, Woodstock

Advertised price must be the total price

Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately.^12,20 In force since May 12, 2025

Towns control zoning

Cities and towns decide through their zoning ordinances where short-term rentals may operate, so a host checks the town's zoning before listing.⁸

Most ordinances prohibit unlisted uses

Most New Hampshire zoning ordinances are permissive: a use that is not expressly permitted is generally prohibited unless a variance or special exception applies.²⁹

Court upheld a ban in Portsmouth

In Working Stiff Partners v. Portsmouth, the New Hampshire Supreme Court held that daily rentals to paying guests were a prohibited transient use under that city's ordinance.³¹ Applies to: Portsmouth

Court found rentals allowed in Conway

In Town of Conway v. Kudrick the New Hampshire Supreme Court held that Conway's ordinance, as then worded, allowed short-term rentals that were not owner-occupied in its residential district, because what counts is how the occupants use the home, not how long they stay.³⁰ Applies to: Conway

Some towns require the owner to live there

In most of Laconia's residential districts a short-term rental needs a special exception and must be the owner's primary residence; it is not allowed in the Residential Single-Family district.¹³ Applies to: Laconia · In force since March 9, 2026

Hampton: condo documents must allow rentals

In Hampton a condominium's declaration or bylaws must allow short-term rentals, or the board of directors must give written permission that is filed with the Building Department.¹⁴ Applies to: Hampton · In force since March 2023

Hampton: no short-term rental on a lot with an ADU

On a Hampton lot that has an accessory dwelling unit, neither the main home nor the accessory unit may be used as a short-term rental.¹⁴ Applies to: Hampton · In force since March 2023

1. 1. Laconia

   Belknap County

   Laconia treats stays under 28 consecutive days in a single-family home as short-term lodging. It is allowed by right only in the Commercial Resort and Shorefront Residential districts and by special exception in several others, where the home must be the owner's primary residence and rented no more than 120 days a year; it is not allowed in the RS district.¹³

   • Ordinance 2026-235-41,70, passed March 9, 2026, covers stays under 28 consecutive days
   • By right in Commercial Resort and Shorefront Residential; special exception in six other districts
   • Special exception: owner's primary residence, 120 days a year at most, annual report to the city
   • Owner displays the Meals and Rooms license; fire extinguisher in every kitchen; no signs advertising the rental

2. 2. Lincoln

   Grafton County

   Lincoln allows short-term rentals but requires every unit to register with the town each year for $100 per tax parcel. The form asks for an emergency contact with a 45-minute response and confirms smoke and carbon monoxide detectors and the state tax license. Unregistered owners face fines of $100, $500 and then $1,000 each.^21,22

   • Annual registration of $100 per tax parcel; regulations adopted July 13, 2020
   • Emergency contact with a 45-minute response in person or by phone
   • Form confirms working smoke and CO detectors and the Meals and Rooms license
   • Fines for unregistered units: $100 after notice, $500, then $1,000 each

3. 3. Hampton

   Rockingham County

   Hampton requires a Certificate of Rental Occupancy from the Building Department before a short-term rental is advertised, rented or operated, renewed every five years. Rentals are permitted in the Short-Term Rental Overlay District and elsewhere only by special exception, with guests capped at two per bedroom plus two.¹⁴

   • Certificate of Rental Occupancy before advertising; renewal every 5 years; not transferable
   • Overlay district by the Building Inspector; special exception from the Zoning Board elsewhere
   • Insurance that permits rentals, and registration for the state rooms and meals tax
   • Two tenants per bedroom plus two; no short-term rental on a lot with an accessory dwelling unit

4. 4. Conway

   Carroll County

   Conway's Chapter 72 requires a rental property permit for every rental housing unit, which includes short-term rentals. One- and two-family owners pay $50 and can self-certify or ask for a town inspection, and voters in April 2025 rejected a petition to limit short-term rentals to certain zones.^{15,23,24,25,30}

   • Rental property permit required for every rental housing unit; Chapter 72 amended April 8, 2025
   • One- and two-family homes: $50 permit fee, by self-affidavit or town inspection
   • Inspection required when a home first becomes a rental or changes owners
   • Fines capped at $1,000 per offense

5. 5. Gilford

   Belknap County

   Gilford requires a Planning Board conditional use permit, valid three years, for short-term rentals in districts that allow single- or two-family homes. An owner's primary or seasonal residence is exempt, and guests are capped at two per sleeping area plus two.¹⁶

   • Conditional use permit from the Planning Board, valid 3 years, not transferable; Article 22 effective July 1, 2023
   • Fire Chief approval and, without municipal sewer, septic proof of 300 gallons a day plus 150 per extra sleeping area
   • Two guests per sleeping area plus two; one vehicle per sleeping area
   • Contact able to be on site within 60 minutes

6. 6. Woodstock

   Grafton County

   Woodstock's Select Board adopted a short-term rental ordinance on June 9, 2026 that takes effect April 1, 2027. It requires an annual permit for $200, a fire and life safety inspection at least every two years and the permit number in every ad.¹⁷

   • Permit required from April 1, 2027; $200 a year, valid April 1 to March 31
   • Fire Department inspection before issue and every two years, self-certification in between
   • Two guests per legal bedroom plus two; 24/7 local contact within one hour
   • Permit number in every ad

7. 7. Manchester

   Hillsborough County

   Manchester's Land Use Code, effective March 1, 2026, treats short-term rental as an accessory use: renting a dwelling for fewer than 30 consecutive days and no more than 90 total days a year. Rentals must meet the city Housing Code and hold a Certificate of Compliance, and the use table does not allow them in the residential districts.¹⁸

   • Fewer than 30 consecutive days and no more than 90 total days a year
   • Must meet the Manchester Housing Code and hold a valid Certificate of Compliance
   • Not allowed in the residential districts; by right in the downtown and Millyard districts, by special exception in mixed-use and business districts
   • Land Use Code ordained December 16, 2025, effective March 1, 2026

What the host still handles

• A Meals and Rentals license from the Department of Revenue Administration before renting rooms, applied for on Granite Tax Connect, with the license number shown in every ad
• Monthly Meals and Rentals returns, due on the 15th of the month after the taxable period, for any tax the host collects directly rather than through Airbnb
• Any town registration, permit or certificate, such as Lincoln's registration, Gilford's conditional use permit or Hampton's Certificate of Rental Occupancy^4,5,19,28

8.5% tax on stays under 185 days

The state charges 8.5% of the rent on each occupancy, and the tax applies to any room rental shorter than 185 consecutive days.^4,19 In force since October 1, 2021

Towns cannot use the housing code to add licenses

A town's housing-standards power may not be used to add ordinances, codes, licenses, certificates or other restrictions on a home used as a vacation or short-term rental.^9,10 In force since July 1, 2017

Under 30 nights is a short-term rental in housing law

The housing-standards chapter defines a vacation or short-term rental as a home offered for a fee for fewer than 30 consecutive days and treats it as a residential use. Towns set their own thresholds in zoning: Laconia uses 28 days.^9,13 In force since July 1, 2017

Smoke and carbon monoxide alarms in rental units

Every rental unit must have automatic fire warning devices and carbon monoxide detection devices that meet the national fire codes, and the owner must keep them in working condition.¹¹ In force since July 1, 2011

Zoning violations: $275 then $550 a day

Violating a local land-use ordinance carries a civil penalty of $275 a day for a first offense and $550 a day for later offenses after written notice, and the town can recover its legal costs.⁷

Laconia: 120 days a year in special-exception districts

A Laconia home approved by special exception may be used for short-term lodging no more than 120 days a year, and the owner files an annual report on bookings and days rented.¹³ Applies to: Laconia · In force since March 9, 2026

Guest limits in resort towns

Hampton limits a short-term rental to two tenants per bedroom plus two more for the dwelling. Gilford allows two guests per sleeping area plus two, and Woodstock will apply two per legal bedroom plus two from April 1, 2027.^14,16,17 Applies to: Hampton, Gilford, Woodstock

Local emergency contact within an hour

Gilford requires an owner or agent able to be on site within 60 minutes, Lincoln a designated contact with a 45-minute response, and Woodstock a 24/7 contact within one hour's travel from April 1, 2027.^16,17,21 Applies to: Gilford, Lincoln, Woodstock

Hampton: insurance must allow rentals

A Hampton short-term rental must be covered at all times by an insurance policy that permits such rental, with a signed attestation filed with the Building Department.¹⁴ Applies to: Hampton · In force since March 2023

• Zoning violations: a civil penalty of $275 a day for a first offense and $550 a day for later offenses once the town gives written notice, plus the town's legal costs.⁷
• Willfully operating without the required Meals and Rentals license is a misdemeanor for an individual under the department's criminal penalties.⁶
• Advertising without the license number draws a warning from the department, and repeat violations can lead to revocation, suspension or denial of the license.³
• Conway: fines for violating the rental property permit chapter are capped at $1,000 for each offense.¹⁵
• Woodstock (from April 1, 2027): $100 for a first offense, then $250 and a one-month permit suspension for a second offense, and revocation after a third.¹⁷

1. April 1, 2027 Upcoming
   Woodstock permit requirement begins

   From April 1, 2027 every short-term rental in Woodstock needs a permit valid April 1 to March 31, renewed each year for $200.¹⁷

2. June 9, 2026
   Woodstock adopts a short-term rental ordinance

   Woodstock's Select Board adopted an ordinance requiring an annual $200 permit, a fire and life safety inspection and a local contact; it takes effect April 1, 2027.¹⁷

3. March 9, 2026
   Laconia tightens short-term lodging rules

   Laconia's council passed Ordinance 2026-235-41,70 on March 9, 2026: stays under 28 days count as short-term lodging, the use is by right only in the Commercial Resort and Shorefront Residential districts, special exception elsewhere requires the owner's primary residence and a 120-day cap, and it is not allowed in the RS district.¹³

4. October 4, 2025
   Conway approves its rental permit fee schedule

   Conway's Board of Selectmen approved a fee schedule of $50 per permit for one- and two-family homes.²³

5. September 2, 2025
   Conway opens rental permit registration

   Registration for Conway's rental property program opened on September 2, 2025, with a self-affidavit or town inspection for one- and two-family homes.²⁴

6. April 8, 2025
   Conway rewrites its rental property permit chapter

   Conway amended Chapter 72, Housing and Life Safety Standards, in its entirety at the April 8, 2025 town meeting, requiring a rental property permit for every rental housing unit.^15,25

7. July 1, 2023
   Gilford conditional use permit takes effect

   Gilford's Article 22 took effect on July 1, 2023, requiring a Planning Board conditional use permit valid for three years.¹⁶

8. March 2023
   Hampton adopts its short-term rental article

   Hampton's Article XXI requires a Certificate of Rental Occupancy, renewed every five years, for short-term rentals in its overlay district and by special exception elsewhere.¹⁴

Estimate what a home could earn

1. 1. RSA 78-A:3 Definitions (Tax on Meals and Rooms) · New Hampshire General Court
2. 2. RSA 78-A:4 Meals and Rentals Licenses Required; Penalty · New Hampshire General Court
3. 3. RSA 78-A:4-a Advertisements of Short-Term Rentals · New Hampshire General Court
4. 4. RSA 78-A:6 Imposition of Tax · New Hampshire General Court
5. 5. RSA 78-A:7 Collection of Tax · New Hampshire General Court
6. 6. RSA 21-J:39 Criminal Penalties · New Hampshire General Court
7. 7. RSA 676:17 Fines and Penalties; Second Offense · New Hampshire General Court
8. 8. RSA 674:16 Grant of Power (zoning) · New Hampshire General Court
9. 9. RSA 48-A:1 Definitions (Housing Standards) · New Hampshire General Court
10. 10. RSA 48-A:2 Grant of Power (Housing Standards) · New Hampshire General Court
11. 11. RSA 153:10-a Automatic Fire Warning Devices and Carbon Monoxide Detection Devices in Dwellings · New Hampshire General Court
12. 12. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
13. 13. Ordinance 2026-235-41,70 amending Chapter 235, Zoning (short-term lodging) · City of Laconia
14. 14. Article XXI: Short-Term Rentals, Zoning Ordinance · Town of Hampton
15. 15. Chapter 72: Housing and Life Safety Standards · Town of Conway
16. 16. Article 22: Short-Term Rental, Zoning Ordinance · Town of Gilford
17. 17. Short-Term Rental Ordinance · Town of Woodstock
18. 18. Manchester Land Use Code (zoning ordinance) · City of Manchester
19. 19. Meals & Rooms (Rentals) Tax: frequently asked questions · New Hampshire Department of Revenue Administration
20. 20. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
21. 21. Short-Term Rental Registration form (2026) · Town of Lincoln
22. 22. Regulations Relative to Permits for Short Term Rentals · Town of Lincoln
23. 23. Rental Property Certificate Program Fee Schedule · Town of Conway
24. 24. Chapter 72 Housing Standards Program: Frequently Asked Questions · Town of Conway
25. 25. Annual Report of the Officers of the Town of Conway (2025 voting guide) · Town of Conway
26. 26. Granite Tax Connect: frequently asked questions · New Hampshire Department of Revenue Administration
27. 27. Responsible hosting in the United States · Airbnb Help Center
28. 28. Occupancy tax collection and remittance by Airbnb in New Hampshire · Airbnb Help Center
29. 29. N.H. Supreme Court Throws a Curveball on Short-term Rental Zoning Regulations · New Hampshire Municipal Association
30. 30. Under the Definitions Provided by the Conway Zoning Ordinance, Short-term Rentals are Allowed in the Residential District (Town of Conway v. Kudrick) · New Hampshire Municipal Association
31. 31. Short Term Rental Use of Property Zoned Residential is Prohibited by a Zoning Ordinance Definition that Such Use is a Prohibited Transient Occupancy (Working Stiff Partners v. Portsmouth) · New Hampshire Municipal Association