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

New Hampshire's Meals and Rooms (Rentals) Tax under RSA Chapter 78-A is the operative - and only - tax framework for Nashua short-term rentals. RSA 78-A:6, I imposes the tax on the patron of any hotel or restaurant on the rent or charge for occupancy of a room for fewer than 185 consecutive days. The current rate is 8.5%, reduced from 9% effective October 1, 2021 by Section 91 of HB2 (Laws 2021, Chapter 91). The tax applies to the full taxable rent, including cleaning fees, mandatory service charges, and any other fees paid by the guest for occupancy; it does not apply to refundable security deposits. RSA 78-A:3, XII defines 'operator' broadly to include any person who, alone or through agents, provides a room subject to the tax, and the definition explicitly captures both individual hosts and online room-rental facilitators (Airbnb, Vrbo, Booking.com). Operators must register with the NH Department of Revenue Administration under RSA 78-A:4 through the Granite Tax Connect portal at gtc.revenue.nh.gov, post the issued Meals and Rooms License at the property, collect tax from every guest, and remit monthly returns under RSA 78-A:8 (typically due by the 15th of the month following collection). RSA 78-A:6, V requires every advertisement for a short-term rental (including online listings on Airbnb, Vrbo, Booking.com, and direct-rental sites) to include the operator's M&R license number; failure to do so is an independent violation. Airbnb and Vrbo collect and remit the New Hampshire M&R tax on behalf of hosts for bookings made through their platforms as of late 2020 - operators should verify current platform behavior in Granite Tax Connect each filing period and confirm that direct (off-platform) bookings are reported and remitted by the operator personally. New Hampshire has no general retail sales tax (eliminating the 6-10% sales-tax stack found in WA, NY, CA, FL), no personal income tax on wages, no city lodging tax in Nashua, and no Nashua STR permit fee (no STR permit exists). The operator's only direct tax cost is the M&R tax (collected from guests, not the host) plus standard Nashua property taxes on the dwelling. Under RSA 78-A:25 the state distributes a portion of M&R revenue to municipalities (the meals and rooms tax distribution / catalyst fund), so Nashua receives indirect benefit from STR activity. Federal income tax on net rental income remains owed under IRC Sections 61 and 280A.