New Hampshire Sales
Tax Rate
New Hampshire does not levy a statewide sales tax.
Create Your New Hampshire Pay Stub
0%
New Hampshire has no statewide sales tax
Sources: NH Dept. of Revenue Administration. Last verified: August 14, 2026.
New Hampshire does not impose a general sales tax on goods purchased in the state in 2026. It also does not operate a general sales and use tax system like most states, so ordinary retail purchases do not receive a statewide New Hampshire sales tax percentage at checkout.
The absence of a general sales tax does not mean every transaction in New Hampshire is tax-free. The state imposes separate transaction taxes on certain activities, most notably the 8.5% Meals and Rooms (Rentals) Tax on taxable meals, rooms and motor vehicle rentals.
Source: New Hampshire DRA: Does New Hampshire Have a Sales Tax?
Source: New Hampshire Meals & Rooms Tax
What Is the New Hampshire Sales Tax Rate in 2026?
New Hampshire has no general state sales tax rate in 2026. For a standard taxable retail-goods calculation, the New Hampshire general sales tax rate is effectively 0%.
| Tax Item | 2026 New Hampshire Treatment |
|---|---|
| General retail sales tax | No general state sales tax |
| General use tax | No general statewide sales and use tax system |
| Meals & Rooms (Rentals) Tax | 8.5% |
| General resale certificate | New Hampshire DRA does not issue one |
| General sales tax exemption number | New Hampshire DRA does not issue one |
This 0% treatment applies to New Hampshire's general retail sales tax system. Separate taxes can still apply to meals, lodging, motor vehicle rentals and other specifically taxed activities.
Does New Hampshire Have Local Sales Tax?
New Hampshire does not use the standard state-plus-local sales tax structure found in states where cities and counties add percentages to a statewide retail sales tax.
For an ordinary retail purchase, a buyer does not need to combine a New Hampshire state sales tax rate with city or county sales tax rates. Businesses should still review special state taxes that apply to their industry.
New Hampshire Meals & Rooms Tax in 2026
New Hampshire imposes an 8.5% Meals and Rooms (Rentals) Tax on qualifying restaurant meals, hotel or other taxable room rentals and motor vehicle rentals.
| Transaction | 2026 Tax Treatment |
|---|---|
| Taxable restaurant meals | 8.5% Meals & Rooms Tax |
| Hotel or taxable sleeping accommodations | 8.5% Meals & Rooms Tax |
| Motor vehicle rentals | 8.5% Meals & Rooms Tax |
| Long-term room occupancy reaching 185 consecutive days | Special permanent-residency treatment can apply |
The Department states that the 8.5% rate has applied to taxable periods beginning October 1, 2021. A restaurant meal is generally within the tax when the transaction falls under the Meals and Rooms Tax rules.
Source: New Hampshire Meals & Rooms Tax FAQ
How to Calculate New Hampshire Meals & Rooms Tax
For a taxable meal, room rental or motor vehicle rental, multiply the taxable charge by 8.5%.
Taxable Charge × 8.5% = New Hampshire Meals & Rooms Tax
For example, a $100 taxable hotel charge would generate $8.50 of Meals & Rooms Tax before considering any other separately imposed fees or charges.
Who Must Collect New Hampshire Meals & Rooms Tax?
Operators of restaurants, hotels, taxable short-term rentals and motor vehicle rental businesses generally collect the Meals & Rooms Tax from the customer and remit it to the state.
The Department also treats room and motor vehicle rental facilitators as operators for this tax. A Meals & Rooms license must be posted and advertisements for short-term rentals must include the operator's license number.
New Hampshire defines a short-term rental for this purpose as one or more rooms in a residential unit used for tourist or transient occupancy for fewer than 185 consecutive days.
Source: New Hampshire Meals & Rooms Tax FAQ
When Is New Hampshire Meals & Rooms Tax Due?
Meals & Rooms Tax returns and payments are generally due on the 15th day of the month following the taxable period.
Operators can file and pay through Granite Tax Connect. Seasonal operators must file for each month in their approved season even when no tax is due.
Source: New Hampshire Meals & Rooms Tax FAQ
Does New Hampshire Issue Resale or Sales Tax Exemption Certificates?
No. Because New Hampshire does not have a general sales and use tax, the Department of Revenue Administration does not issue general resale certificates, general sales tax exemption certificates or general tax-exempt numbers.
A New Hampshire business buying from a vendor in another state may still be asked for documentation under that other state's sales tax rules. The New Hampshire DRA provides confirmation that it does not issue general resale or exemption certificates.
Source: New Hampshire Resale & Exempt Certificates
Do Online Sellers Need to Collect New Hampshire Sales Tax?
New Hampshire does not impose a general retail sales tax, so an online seller does not calculate a general New Hampshire sales tax rate merely because merchandise is delivered to a New Hampshire address.
An online business can still have tax obligations in other states when it sells to customers there. A New Hampshire business also must review special New Hampshire taxes when it sells taxable meals, lodging, rentals or other specifically taxed products or services.
Marketplace and remote-seller rules of another state can therefore matter even though New Hampshire itself has no general sales tax.
Frequently Asked Questions
What Is the New Hampshire Sales Tax Rate in 2026?
New Hampshire does not impose a general state sales tax, so ordinary retail purchases do not have a general New Hampshire sales tax percentage.
Does New Hampshire Have Use Tax?
New Hampshire does not operate a general statewide sales and use tax system like most states.
Are Restaurant Meals Taxed in New Hampshire?
Yes. Qualifying restaurant meals are generally subject to the 8.5% Meals & Rooms Tax.
Are Hotel Rooms Taxed in New Hampshire?
Yes. Taxable hotel and other qualifying room rentals are generally subject to the 8.5% Meals & Rooms Tax.
Does New Hampshire Issue a Resale Certificate?
No. The Department of Revenue Administration does not issue a general resale certificate because the state has no general sales and use tax.
Do New Hampshire Online Sellers Charge Sales Tax?
They do not charge a general New Hampshire retail sales tax solely because a sale is delivered within New Hampshire. Other states' tax obligations and New Hampshire special transaction taxes can still apply.