Short-Term Rental Laws in Portsmouth, New Hampshire

Portsmouth permits owner-occupied STRs broadly in residential zones — operator must reside in the unit as primary residence. Non-owner-occupied (investor) STRs are restricted to commercial/mixed-use zones and historic-district overlays, NOT permitted in standard single-family residential zones (SRA, SRB, GR-A, GR-B). The 2019 ordinance distinguishes between "home-share" (host present or primary residence) and "whole-home transient rental" (limited to commercial/CD zones). Portsmouth's ordinance survived a 2021 court challenge — the city's authority to zoning-restrict non-owner-occupied STRs is settled law.

Owner-occupied STRs: allowed in single-residence (SRA, SRB), general-residence (GR-A, GR-B), and most overlay districts subject to primary-residence test. Non-owner-occupied STRs: restricted to Character District (CD-4, CD-5), Gateway, and Office Research districts. The historic North End and downtown commercial districts permit non-owner-occupied STRs by right. The Atlantic Heights, Pannaway Manor, and other purely residential neighborhoods do not.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Portsmouth Planning & Inspections administers the program. Annual permit renewal with primary-residence re-verification for home-share permits. Operating without a permit: per-day administrative fines + cease-rental order. The city actively cross-checks Airbnb/Vrbo listings against the registry. Persistent noise/nuisance complaints can trigger permit review.

Combined short-term lodging tax in Portsmouth is approximately 8.500% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

New Hampshire Meals & Rentals Tax 8.5% (NH DRA) — NH has no general sales tax; M&R tax is the statewide transient lodging tax

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.