Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified New Hampshire tax professional before filing.
New Hampshire · USA · Short-term rental taxes
Short-Term Rental Taxes in New Hampshire
Short term rental taxes in New Hampshire: the 8.5% Meals and Rooms (Rentals) Tax on stays under 185 days, no tax on wages or (since 2025) on interest and dividends, and the Business Profits Tax for larger hosts.
The 30-Second Answer
- Short term rental taxes in New Hampshire start with the Meals and Rooms (Rentals) Tax at 8.5% of the rent, charged on every stay of less than 185 consecutive days. It is a single statewide rate collected by the NH Department of Revenue Administration (DRA); no county or town occupancy tax is added on top.
- Each operator must hold a Meals and Rooms (Rentals) license before renting, and every short-term rental advertisement must show that license number. Returns and payment are due on the 15th of the following month, and on-time filers keep a 3% commission on the tax due.
- Airbnb collects the 8.5% on the listing price, cleaning fee and guest fee for stays of 184 nights or fewer. By statute, room facilitators such as Vrbo and Booking.com must also be licensed and collect — but the operator stays liable, so direct bookings and extras are yours to tax.
- There is no personal income tax on wages, and the Interest and Dividends Tax is repealed for periods beginning after December 31, 2024. Watch the Business Profits Tax (7.5%): DRA counts a proprietor's net rental income, and a return is due once gross business income tops $109,000.
Deductions
What New Hampshire STR Hosts Can Deduct
Ordinary and necessary rental expenses reduce your federal taxable income — and the same net figure feeds a Business Profits Tax return if you cross the filing threshold.
The 8.5% rooms tax you collect is the guest's tax, not your income or expense — keep it out of gross rents. If you use the property yourself, allocate expenses between rental and personal days under IRC §280A.
Filing Calendar
Key Dates & Filing Calendar
The rooms tax runs on a monthly cycle; income-side deadlines fall in April, and licenses renew every two years.
File and pay on time to keep the 3% commission on the tax due — operators required to file electronically who file on paper lose it.
NH DRA — Meals & Rooms (Rentals) Tax FAQ; RSA 78-A:7–8; RSA 77-A:6
Income Tax Treatment
Schedule E or Schedule C for a New Hampshire STR?
New Hampshire has no individual income tax return, so the federal classification drives your income tax — while larger hosts also look at the state's Business Profits Tax.
Passive rental — Schedule E
The usual route for lake houses and ski condos
- Report rents and expenses on Schedule E (Form 1040); there is no state income tax return to file on wages or rent.
- No self-employment tax on net rental income.
- Depreciate the building over 27.5 years; losses are generally passive, with the $25,000 allowance phasing out between $100,000 and $150,000 of AGI.
- If gross business income from all your activities exceeds $109,000, DRA rules treat net rental income as proprietorship business profits — file Form NH-1040 for the 7.5% BPT.
No income ceiling; BPT return required above $109,000 of gross business income
Active business — Schedule C
When you run it like an inn
- Applies when the average stay is 7 days or less and you provide substantial services such as daily housekeeping or meals.
- Net profit carries self-employment tax (15.3% up to the 2026 Social Security wage base of $184,500).
- The federal QBI deduction (Section 199A) may apply.
- The state side does not change: the room charge is taxed at 8.5%, and the BPT and the 0.55% Business Enterprise Tax apply only above their gross-receipts thresholds.
No income ceiling; SE tax on profit up to $184,500
Depreciation
Depreciation for New Hampshire STR Properties
Depreciation is a federal deduction here — with no state income tax on individuals, it matters for Form 1040 and, above the threshold, for the Business Profits Tax.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Land is not depreciable; split the purchase price between land and structure. |
| Furniture, appliances & hot tubs | 5 years (MACRS) | Bonus depreciation is a permanent 100% for property acquired after January 19, 2025. |
| Docks, driveways & fencing | 15 years (MACRS) | Land improvements outside the building. |
| Roof, heating system or addition | 27.5 years | Improvements to the building follow the building's recovery period. |
A cost segregation study can move components into 5- or 15-year classes. If you file a BPT return, ask your preparer how federal depreciation carries into it.
On sale, depreciation claimed is recaptured and taxed federally at up to 25% (unrecaptured Section 1250 gain).
Meals & Rooms Tax
New Hampshire's 8.5% Rooms Tax
A vacation rental in New Hampshire pays one statewide lodging tax — the Meals and Rooms (Rentals) Tax — with no separate city or county occupancy tax.
The rooms tax is 8.5% for taxable periods beginning October 1, 2021, charged on stays of less than 185 consecutive days. Platforms that facilitate a booking must collect it on the full price the guest pays, including their own fees.
8.5% statewide
NH Department of Revenue Administration — Meals & Rooms (Rentals) Tax; RSA 78-A
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects 8.5% on the listing price, cleaning fee and guest fee and remits it to DRA | Keep Airbnb's tax reports so your own return shows which receipts were already taxed |
| Vrbo or Booking.com booking | As room facilitators they must hold an NH license and collect the rooms tax | Confirm the tax line on each reservation — you remain liable if it is missing |
| Direct booking | You charge 8.5% and file the return through Granite Tax Connect | Show the tax separately and hold it apart from rent until the 15th |
When a guest reaches the 185th consecutive day, the operator must refund the rooms tax already collected for that stay. The license must be posted on the premises, and you must file a return every month even with no activity unless DRA has approved you as a seasonal filer.
Platforms
Airbnb Tax in New Hampshire: What Platforms Collect
New Hampshire makes room facilitators license and collect the 8.5% rooms tax — income reporting, and anything billed outside the platform, stay with you.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K when 2026 payouts exceed $20,000 and 200 transactions | Yes — 8.5% Meals and Rooms (Rentals) Tax on stays of 184 nights or fewer | Earnings summary in the host dashboard; tax forms by February 1, 2027 |
| Vrbo / Booking.com | Form 1099-K above the same federal thresholds | Required by RSA 78-A to license and collect as room facilitators — confirm on your listing | Annual payout summary in the owner or partner dashboard |
| Direct bookings | No platform reporting | No — you charge 8.5% and remit to DRA | Your own booking ledger |
Listing on Several Platforms?
Each platform collects only on its own reservations. Late-checkout, pet or extra-night charges you bill yourself are taxable rent that you remit. The 1099-K test runs per platform, so total your payouts yourself — and count them toward the $109,000 BPT threshold.
US Reporting: Form 1099-K, Not DAC7
DAC7 is an EU rule and does not apply in New Hampshire. US platforms report on Form 1099-K once payouts exceed $20,000 and 200 transactions in a year; Form 1099-MISC/NEC uses a $2,000 threshold for payments after December 31, 2025. All rental income is taxable whether or not a form is issued.
Airbnb Help Center — New Hampshire (airbnb.com/help/article/2316); NH DRA Meals & Rooms (Rentals) Tax FAQ
Illustrative P&L — Lakes Region Cottage
Example for a New Hampshire lake cottage grossing $60,000 a year (8.5% rooms tax excluded). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
DRA can review your rooms tax returns and the IRS your income — good records answer both.
| Keep | How long | Why |
|---|---|---|
| Booking log (dates, nights, rent, platform) | At least 3 years (recommended longer) | Shows which stays were under 185 days and which a platform already taxed |
| Meals & Rentals returns and payment confirmations | At least 3 years (recommended) | Proves timely filing — and your right to the 3% commission |
| Platform tax reports and 1099-K forms | At least 3 years | Reconciles Airbnb's collected tax and payouts with your returns |
| Expense receipts and invoices | At least 3 years from filing | IRS standard audit window; longer if income is substantially understated |
| Purchase documents and depreciation schedules | Until 3 years after you sell | Needed for basis and depreciation recapture |
Your Meals and Rooms license number must appear in every short-term rental advertisement — screenshot your listings periodically as proof.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Checked against NH DRA pages, RSA 78-A and RSA 77-A in September 2026. The Business Profits Tax threshold is adjusted periodically — confirm the figure for your tax year with DRA.
- NH DRA — Meals & Rooms (Rentals) Tax at a glance (8.5% rate, license, 15th due date) — https://www.revenue.nh.gov/taxes-glance/meals-rooms-rentals-tax
- NH DRA — Meals & Rooms (Rentals) Tax FAQ (185 days, facilitators, commission, license expiry) — https://www.revenue.nh.gov/resource-center/frequently-asked-questions/meals-rooms-rentals-tax
- RSA 78-A — Tax on Meals and Rooms (definitions, advertisements, facilitators, due dates) — https://gc.nh.gov/rsa/html/V/78-A/78-A-mrg.htm
- Airbnb Help Center — New Hampshire occupancy tax collection — https://www.airbnb.com/help/article/2316
- NH DRA — Interest & Dividends Tax repeal — https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax
- NH DRA — Business Taxes (BPT 7.5%, $109,000; BET 0.55%, $298,000) — https://www.revenue.nh.gov/taxes-glance/business-taxes
- NH Admin. Rules Rev 300 (rental income in proprietorship business profits) and Rev 307.04 (Form NH-1040) — https://gc.nh.gov/rules/state_agencies/rev300.html
- IRS — Publication 527, Residential Rental Property — https://www.irs.gov/publications/p527
Questions
Frequently Asked Questions — New Hampshire STR Taxes
Mr Props Team
Property & Short-Term Rental Tax specialists
Make Tax Season a Non-Event
Mr. Props tracks your STR income, expenses and remittances all year, so your New Hampshire filing is ready to file instead of reconstructed in a panic.
Join Hosts Running Smarter Portfolios
Monthly tactics on STR tax, pricing and operations — written for operators, not accountants.
No spam. Unsubscribe anytime.