Hillsborough County, NH Short-Term Rentals: Taxes & Fees (2026)

Counties in New Hampshire have no taxing or licensing authority over short-term rentals. RSA 78-A:6, I imposes a 8.5 percent Meals and Rooms (Rentals) Tax on the rent for each occupancy of a 'room or rooms in a hotel,' which RSA 78-A:3 defines to include any 'facility with sleeping accommodations subject to rental,' explicitly covering short-term rentals of less than 185 consecutive days. Hosts must register with the New Hampshire Department of Revenue Administration (NHDRA) using Form CD-3, collect the 8.5 percent tax from each guest, and file Form DP-14 monthly by the 15th of the following month. Operators retain a small commission of the tax collected per RSA 78-A:7, III. Booking platforms such as Airbnb and Vrbo collect and remit the Meals and Rooms tax automatically for New Hampshire bookings on their platforms; hosts taking direct (off-platform) bookings remain responsible for collection and remittance. New Hampshire does not impose a state sales tax, hotel occupancy tax, or local-option tourism tax, so the 8.5 percent state rate is the only transient lodging tax. Federal income tax (IRS Schedule E or C) and the New Hampshire Business Profits Tax (RSA 77-A, if gross income exceeds the filing threshold) and Business Enterprise Tax (RSA 77-E) may also apply. Cities and towns within Hillsborough County (Manchester, Nashua, Merrimack, Bedford, Hudson, Goffstown, etc.) may charge zoning, building, or health-inspection fees - confirm exact amounts with the host municipality.