Manchester hotels collect the New Hampshire Meals & Rentals Tax at 8.5%, the only lodging tax in NH (no state sales tax). Operators register with NH DRA and remit monthly under NH RSA 78-A.
New Hampshire imposes a statewide Meals & Rentals (M&R) Tax of 8.5% on hotel rooms, bed-and-breakfast stays, motels, and short-term rentals of fewer than 185 days under NH RSA 78-A. Manchester has no separate local hotel tax — NH preempts municipal sales/lodging taxes by having no general sales tax framework. Operators register with the NH Department of Revenue Administration, collect from guests, and remit monthly. The state distributes a portion (approximately 30%) back to municipalities through revenue sharing. Short-term rental hosts on platforms like Airbnb are equally responsible.
Failing to register with NH DRA, not collecting the 8.5% tax, or failing to remit monthly payments triggers state penalties and interest under RSA 78-A.
See how Manchester's transient occupancy tax rules stack up against other locations.
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