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Vacation Rental Rules

Short-Term Rental Regulations

Every town around Lake Winnipesaukee handles STRs differently — some require permits, some cap rental days, and a few have no restrictions at all. Here’s where things stand in 2026.

Applies to Every STR

NH Rooms & Meals Tax (RSA 78-A)

Regardless of local rules, every short-term rental operator in New Hampshire must register with the NH Department of Revenue Administration and collect the 8.5% Rooms & Meals Tax on all accommodations lasting fewer than 185 consecutive days.

Tax Rate
8.5%
Applies If
< 185 days
Register With
NH DRA

This Is Not Optional

Even if your town has no STR permit requirement, you still must register with the NH DRA and collect the 8.5% tax. Failure to register can result in penalties and back taxes. File quarterly via the NH DRA's online portal.

At a Glance

Compare All 8 Towns

Click any town name to jump to its full STR breakdown below.

TownSTR StatusPermit TypeDay CapFeeOwner Occ.
WolfeboroConditionalConditional Use Permit$450Not required
TuftonboroNo Permit
MoultonboroughConditionalSite Plan ReviewVaries — contact Planning BoardNot required
MeredithConditionalSpecial Exception120 days (owner-operated) / 90 days (non-owner)$400/year license feeNot required, but affects day cap tier
AltonPermit Req.STR PermitVaries — cash/check onlyNot required
GilfordConditionalConditional Use Permit90 days per yearVaries — contact Planning BoardNot required
LaconiaVariesLodging Permit required; Special Exception in some zonesNone (but 150-day owner-occupancy in some zones)Varies — contact Planning DeptRequired (150 days/yr) in R1, R2, and most residential zones; NOT required in CR and SFR zones
Center HarborAsk TownNo dedicated STR ordinance
STR Key:No PermitPermit Req.ConditionalVariesAsk Town

Town-by-Town STR Rules

Expand any town for its full short-term rental breakdown: permit type, fees, day caps, owner-occupancy requirements, and contact information.

Towns with Active STR Regulation

Wolfeboro

Conditional

STRs (stays under 30 days) require a CUP. One off-street parking space per bedroom, safety inspections (smoke/CO, egress), and 8.5% NH Rooms & Meals Tax compliance required.

eCode360 — Chapter 175|Legislation through 05-04-2022
Permit Type
Conditional Use Permit (Planning Board)
Fee
$450 ($300 application + $150 public hearing)
Day Cap
None
Owner Occupancy
Not required
Effective Date
2025

STRs (stays under 30 days) require a CUP. One off-street parking space per bedroom, safety inspections (smoke/CO, egress), and 8.5% NH Rooms & Meals Tax compliance required.

Contact

Planning Board
(603) 569-5970
Building Dept
(603) 569-5970

Moultonborough

Conditional

Two-step approval process required: Site Plan Review by the Planning Board, then a Special Exception from the Zoning Board of Adjustment. 8.5% NH Rooms & Meals Tax applies.

Permit Type
Site Plan Review (Planning Board) + Special Exception (ZBA)
Fee
Varies — contact Planning Board
Day Cap
None
Owner Occupancy
Not required
Effective Date
Current ordinance

Two-step approval process required: Site Plan Review by the Planning Board, then a Special Exception from the Zoning Board of Adjustment. 8.5% NH Rooms & Meals Tax applies.

Contact

Planning Board
(603) 476-2347
Building Dept
(603) 476-2347

Meredith

Conditional

Among the most detailed STR regulations in the Lakes Region. Two tiers: Owner-Identified Responsible (OIR) gets 120 days/year; Non-Owner-Identified Responsible (ONIR) gets 90 days/year. 8.5% NH Rooms & Meals Tax applies.

Permit Type
Special Exception (ZBA) + $400/yr STR License
Fee
$400/year license fee
Day Cap
120 days (owner-operated) / 90 days (non-owner)
Owner Occupancy
Not required, but affects day cap tier
Effective Date
2022 (amended 2025)

Among the most detailed STR regulations in the Lakes Region. Two tiers: Owner-Identified Responsible (OIR) gets 120 days/year; Non-Owner-Identified Responsible (ONIR) gets 90 days/year. 8.5% NH Rooms & Meals Tax applies.

Contact

Planning Board
(603) 677-4215
Building Dept
(603) 677-4215

Alton

Permit Req.

All STRs require a permit from the Building Department. Applications on the town website or at the Building Dept. Unpermitted STRs face fines. 8.5% NH Rooms & Meals Tax applies.

Permit Type
STR Permit (Building Department)
Fee
Varies — cash/check only
Day Cap
None
Owner Occupancy
Not required
Effective Date
Jan 1, 2024 (adopted Sept 12, 2023)

All STRs require a permit from the Building Department. Applications on the town website or at the Building Dept. Unpermitted STRs face fines. 8.5% NH Rooms & Meals Tax applies.

Contact

Planning Board
(603) 875-2162
Building Dept
(603) 875-2164

Gilford

Conditional

CUP from the Planning Board required. STR operations capped at 90 days per year. 8.5% NH Rooms & Meals Tax applies.

Permit Type
Conditional Use Permit (Planning Board)
Fee
Varies — contact Planning Board
Day Cap
90 days per year
Owner Occupancy
Not required
Effective Date
2023

CUP from the Planning Board required. STR operations capped at 90 days per year. 8.5% NH Rooms & Meals Tax applies.

Contact

Planning Board
(603) 527-4727
Building Dept
(603) 527-4727

Laconia

Varies

Rules vary by zone. CR and SFR zones: unrestricted — no special permit beyond a Lodging Permit. Most other residential zones (R1, R2, etc.): Special Exception from ZBA + owner must occupy property 150+ days/year. Lodging Permit required for all STR operations. 8.5% NH Rooms & Meals Tax applies.

Permit Type
Lodging Permit required; Special Exception in some zones
Fee
Varies — contact Planning Dept
Day Cap
None (but 150-day owner-occupancy in some zones)
Owner Occupancy
Required (150 days/yr) in R1, R2, and most residential zones; NOT required in CR and SFR zones
Effective Date
Current ordinance

Rules vary by zone. CR and SFR zones: unrestricted — no special permit beyond a Lodging Permit. Most other residential zones (R1, R2, etc.): Special Exception from ZBA + owner must occupy property 150+ days/year. Lodging Permit required for all STR operations. 8.5% NH Rooms & Meals Tax applies.

Contact

Planning Board
(603) 527-1264
Building Dept
(603) 527-1264

Towns without Dedicated STR Rules

Tuftonboro

No Permit

No STR-specific ordinance. Not among the 64 NH communities with STR regulations. State NH Rooms & Meals Tax (8.5%) registration required.

Permit Type
None required
Fee
N/A
Day Cap
N/A
Owner Occupancy
N/A
Effective Date
N/A

No STR-specific ordinance. Not among the 64 NH communities with STR regulations. State NH Rooms & Meals Tax (8.5%) registration required.

Contact

Planning Board
(603) 569-4539 x121
Building Dept
(603) 569-4539 x115

Center Harbor

Ask Town

No dedicated STR ordinance, but operates under a permissive zoning code — uses not expressly permitted are generally prohibited. There is evidence that lodging is not considered a permitted use in the residential zone. Contact Planning & Zoning at (603) 253-4561 before listing. 8.5% NH Rooms & Meals Tax registration required regardless.

Town website — Zoning Ordinance (updated 2025)|Town Meeting 2024, 2025 amendments pending
Permit Type
No dedicated STR ordinance
Fee
N/A
Day Cap
N/A
Owner Occupancy
N/A
Effective Date
N/A

No dedicated STR ordinance, but operates under a permissive zoning code — uses not expressly permitted are generally prohibited. There is evidence that lodging is not considered a permitted use in the residential zone. Contact Planning & Zoning at (603) 253-4561 before listing. 8.5% NH Rooms & Meals Tax registration required regardless.

Contact

Planning Board
(603) 253-4561
Building Dept
(603) 253-4561
Email
planningzoning@centerharbornh.gov
Before You List

STR Operator Checklist

1

Register with NH DRA

Apply for a Rooms & Meals Tax operator number. Required for every STR in the state, regardless of local rules.

2

Check your town’s zoning

Contact the local planning board or building department to confirm whether a permit, special exception, or conditional use approval is needed.

3

Apply for any required permits

Some towns require building department permits; others need Planning Board or ZBA approval. Fees and timelines vary.

4

Comply with safety requirements

Working smoke and CO detectors, adequate egress in bedrooms, fire extinguisher, and proper septic capacity for occupancy.

5

Collect and remit the 8.5% tax

File quarterly with the NH DRA. Most listing platforms (Airbnb, VRBO) can collect automatically, but you’re ultimately responsible.

6

Know your day cap (if any)

Meredith (90–120 days) and Gilford (90 days) enforce annual day limits. Track your nights carefully to stay compliant.

Frequently Asked Questions

What counts as a "short-term rental" in New Hampshire?

Any rental of residential property for fewer than 185 consecutive days is considered a short-term rental under NH RSA 78-A. This includes Airbnb, VRBO, and traditional vacation rentals. Stays of 185+ consecutive days are treated as long-term leases and are exempt from the Rooms & Meals Tax.

Do I need a permit if I only rent a few weeks a year?

It depends on your town. Towns like Tuftonboro have no STR permit requirement regardless of frequency. Others like Wolfeboro require a Conditional Use Permit even for occasional rentals. You always need to register with the NH DRA for tax purposes.

Can my HOA or association block short-term rentals?

Yes. Private deed restrictions and HOA covenants can restrict or prohibit STRs even if the town allows them. Always check your deed and any association rules before listing.

What happens if I operate without a required permit?

Penalties vary by town. Alton imposes fines on unpermitted STRs. Meredith can revoke your STR license. Most towns can issue cease-and-desist orders. The NH DRA can also assess penalties for failure to collect and remit the 8.5% tax.

Are the STR rules changing?

Yes, NH towns are actively updating STR ordinances. Meredith amended theirs in 2025, Wolfeboro adopted new rules in 2025, and Alton’s took effect in 2024. Check with your town for the latest. We update this guide as new ordinances are adopted.

Does Yankee Pedlar handle STR permits for its rental properties?

Yankee Pedlar manages vacation rentals on behalf of property owners around Lake Winnipesaukee. We handle NH Rooms & Meals Tax collection and remittance for all bookings through our platform. Property owners are responsible for obtaining any required local permits.

Important Disclaimer

This guide is for informational purposes only and is not legal advice. STR regulations are subject to change and may be interpreted differently by local officials. Always verify current requirements with your town's planning board or a qualified attorney before listing a property as a short-term rental.

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Yankee Pedlar has been managing vacation rentals on Lake Winnipesaukee for over 80 years. We handle bookings, tax collection, guest communication, and everything in between.

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