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Portsmouth

New Hampshire · United States
Restricted
Last updated: 2026-07-30  ·  Last verified: 2026-07-14  ·  Region: US

At a Glance — Portsmouth Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes — Conditional Use Permit / Special Exception required for non-owner-occupied STRs
Tax RateNH state 8.5% Meals & Rooms tax
Permit FeeCUP/Special Exception application fee
PenaltiesZoning violations subject to municipal fines
Primary Residence RequiredYes — generally required; homeshare model preferred
Occupancy LimitPer zoning
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Portsmouth Airbnb & Vacation Rental Regulation Overview

Portsmouth Short-Term Rental Regulations Overview

Short-term rentals in Portsmouth, New Hampshire are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — Conditional Use Permit / Special Exception required for non-owner-occupied STRs. The associated permit fees are CUP/Special Exception application fee.

Tax Requirements for Airbnb Hosts in Portsmouth

Short-term rental operators in Portsmouth should be aware of these tax obligations: NH state 8.5% Meals & Rooms tax.

Hosting Rules and Restrictions in Portsmouth

Key operational rules for vacation rental hosts in Portsmouth include: Primary residence requirement: Yes — generally required; homeshare model preferred. Occupancy limit: Per zoning.

Zoning and Location Requirements in Portsmouth

Zoning considerations for short-term rentals in Portsmouth: STRs generally prohibited in residential districts unless owner present; non-owner-occupied require CUP. Density rules: None specified.

Penalties for Non-Compliance in Portsmouth

Hosts who fail to comply with Portsmouth's short-term rental regulations may face enforcement action. Zoning violations subject to municipal fines.

Platform Obligations in Portsmouth

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Portsmouth: NH 8.5% tax applies.

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes — Conditional Use Permit / Special Exception required for non-owner-occupied STRs
Tax Registration
Yes
Permit Fee
CUP/Special Exception application fee
Primary Residence Rule
Yes — generally required; homeshare model preferred
Night / Day Cap
None specified
Occupancy Limit
Per zoning
Tax Rate
NH state 8.5% Meals & Rooms tax
Zoning Restrictions
STRs generally prohibited in residential districts unless owner present; non-owner-occupied require CUP
Minimum Stay
None specified
Density Rules
None specified
Insurance Required
Not specified
Platform Obligations
NH 8.5% tax applies
Compliance Notes
NH SB 249 prevents citywide bans but allows reasonable zoning restrictions. Portsmouth is effectively restrictive for non-owner-occupied STRs.
Effective Date
2024-01-01
Key Notes
Effectively restricts non-owner-occupied STRs in residential areas. Historic Portsmouth waterfront drives high STR demand but tight supply.
Penalties
Zoning violations subject to municipal fines
Additional Context
NH state law (SB 249) provides baseline protection for hosts but municipalities can restrict non-hosted STRs.
Sources
Portsmouth Planning Dept. — portsmouthnh.gov/planning

Frequently Asked Questions

Is Airbnb legal in Portsmouth?

Airbnb and short-term rentals are legal in Portsmouth but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. NH SB 249 prevents citywide bans but allows reasonable zoning restrictions. Portsmouth is effectively restrictive for non-owner-occupied STRs.

Do you need a permit for Airbnb in Portsmouth?

Yes. Portsmouth requires the following for short-term rental operation: Yes — Conditional Use Permit / Special Exception required for non-owner-occupied STRs.

What taxes apply to short-term rentals in Portsmouth?

Short-term rental hosts in Portsmouth are subject to the following tax obligations: NH state 8.5% Meals & Rooms tax.

What are the penalties for illegal Airbnb hosting in Portsmouth?

Hosts who operate without proper permits in Portsmouth may face enforcement. Zoning violations subject to municipal fines.

What are the key STR compliance requirements in Portsmouth?

Effectively restricts non-owner-occupied STRs in residential areas. Historic Portsmouth waterfront drives high STR demand but tight supply.

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