Short-Term Rental Regulations in New Hampshire

State Overview
No statewide STR preemption. Municipalities regulate STRs through local zoning under RSA 674, and the NH Supreme Court (2023) upheld a municipal ordinance restricting short-term rentals of non-owner-occupied residential property. A 2022 bill (SB 249) that would have barred municipalities from banning STRs did not become law. The state imposes a 8.5% Meals & Rooms (Rentals) Tax in addition to any local taxes.

Cities in New Hampshire

City Permit Tax Rate Day Limit Primary Res.
Laconia ✓ Required 8.5% No annual cap · per-stay limit No →
North Conway ✓ Required 8.5% No limit No →

New Hampshire's STR Landscape

New Hampshire does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 8.5% Meals & Rooms (Rentals) Tax in addition to local taxes.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 7 cities Alaska 1 city Arizona 9 cities Arkansas 3 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Idaho 3 cities Illinois 7 cities Indiana 4 cities Kentucky 3 cities Louisiana 2 cities Maine 4 cities Maryland 4 cities Massachusetts 6 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Jersey 5 cities New Mexico 3 cities New York 12 cities North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Tennessee 7 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city