Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://www.revenue.nh.gov
Tax Breakdown
0%
State Sales Tax
9%
Lodging / TOT
Est. Total Tax Burden~9%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state sales tax. Meals and Rooms Tax (9%) applies to rentals under 185 days. White Mountains and Lakes Region popular STR markets. Generally permissive at local level.
Major City Rules
2 cities tracked
North Conway
Host Friendly
Popular ski/resort market, permissive
Portsmouth
Host Friendly
Business license, state tax
Housing Market Data — US Census ACS
ACS 5-Year 2022
640,335
Total Housing Units
14.9%
Vacancy Rate
72.3%
Owner-Occupied
27.7%
Renter-Occupied
67,613
Seasonal/Vacation Units
10.6%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.