New Hampshire Rental / transient occupancy tax

Rental / transient occupancy tax in New Hampshire

New Hampshire's meals and rooms tax is 8.5% of the rent for each occupancy of a hotel room or other short-stay rental. Statute text: "A tax of 8.5 percent of the rent is imposed upon each occupancy" (N.H. RSA 78-A:6, I).

Verified Source: N.H. RSA 78-A:6, I · last checked 2026-10-16