Portsmouth

The City of Portsmouth permits short-term rentals primarily in owner-occupied dwellings, subject to a 90-day annual cap for unhosted stays. New regulations adopted in 2024 require mandatory annual registration, life-safety inspections, and proof of primary residency.

To host an Airbnb in Portsmouth, the property must be your primary home where you live for at least half the year. You can rent out your whole home while you are away for up to 90 days total per year, or rent a room while you are present without a night limit. You must register with the city planning department, pay a $150 fee, and pass a fire safety inspection. Don't forget that New Hampshire requires an 8.5% Meals and Rentals tax, though booking sites usually collect this for you.