Short-Term Rentals & Hosts Bookkeeping in New Hampshire

New Hampshire is one of the five states with no statewide general sales tax, and hosts routinely conclude from that they collect nothing. That is wrong: the Meals and Rooms Tax applies to short-term stays, so a New Hampshire host collects tax on every booking despite the state having no sales tax at all. Lodging is taxed in every one of those five states, which makes New Hampshire one of the places this gets missed most often. Whatever you collect is money held for a taxing authority from the moment it arrives, and it belongs in a liability account rather than in revenue — otherwise you will spend it, and it will still be owed.

Airbnb and Vrbo collect and remit lodging tax on the host's behalf in many jurisdictions and not in others, and the arrangement can differ between the state portion and the city portion of the same booking. In New Hampshire that means the practical question is never "does the platform handle it" but "which parts of it, and what is left for me" — and direct bookings taken outside a platform are almost always entirely yours to collect and remit. The books have to separate the two streams from the start, because the platform's own reporting will only ever cover its own bookings — and the New Hampshire Department of Revenue Administration will not accept "the platform was handling it" as an account of the rest.

The layer that catches New Hampshire hosts out is local rather than state. Registration or permit requirements for short-term rentals are set by the city or county, often with a cap on nights, a licence fee, and a separate local filing of its own — none of which the New Hampshire Department of Revenue Administration administers or will tell you about. No sales tax and no wage income tax, but the Business Profits Tax and Business Enterprise Tax both apply above modest thresholds. Treat the local requirement as a distinct compliance track with its own calendar: it generates the fines, and no state-level portal will remind you about it. Because New Hampshire has no statewide sales tax account to maintain, the local registration is very often the ONLY recurring filing a host here has — which is exactly why it gets forgotten.

New Hampshire levies no personal income tax — no tax on wages or self-employment income, though New Hampshire has historically taxed interest and dividends, which removes a state filing that hosts elsewhere have to deal with and makes the federal position the one to plan around. It does not remove the lodging tax obligation above, and the two get conflated constantly — a host who owes nothing in income tax here may still be collecting occupancy tax on every single booking.