New Hampshire Sales Tax Calculator

No sales tax at the register in New Hampshire

New Hampshire has no general sales tax, so retail purchases (from groceries to a new laptop) are 0% tax wherever you buy them. There are no county or city sales taxes either, so the rate is the same in Nashua, Manchester, Portsmouth and the White Mountains.

What New Hampshire does tax is spending on meals, rooms and rental cars. The Meals and Rooms (Rentals) Tax is the closest thing the state has to a sales tax, and it is the one tax most visitors pay.

The 8.5% Meals and Rooms (Rentals) Tax

The Meals and Rooms (Rentals) Tax is 8.5% of the price. Customers pay it, and restaurants, hotels and rental companies collect it and send it to the Department of Revenue Administration. It is a state tax, so the rate is the same in every town.

• Restaurant meals: taxed when the meal costs $0.36 or more, which in practice means any restaurant bill.
• Rooms: hotels, motels and any other place that offers sleeping accommodations are taxed.
• Motor vehicle rentals: taxed at 8.5% on every charge in the rental agreement, including airport fees, drop-off fees and under-age driver fees. Fuel, insurance and damage charges are not taxed if they are listed separately.
• Groceries and other retail goods: not covered by this tax.

What a trip to New Hampshire costs in tax

Because the tax only applies to a few categories, a weekend trip is easy to estimate. Apply 8.5% to meals, lodging and the car rental, and nothing to anything else.

Shopping in New Hampshire when you live in a neighboring state

New Hampshire stores do not collect any sales tax, including from out-of-state customers. That does not always mean the purchase is tax-free for you. Massachusetts, Maine and Vermont all have a use tax: if you bring a taxable item home and use it there, you are expected to pay your home state the tax that was not charged.

For reference, the state rates are 6.25% in Massachusetts, 5.5% in Maine and 6% in Vermont. On a $1,500 TV that is $93.75, $82.50 and $90.00 respectively. Vehicles are where this is enforced most: your home state will usually collect its sales or use tax when you register a car bought in New Hampshire.

What a no-sales-tax state saves on bigger purchases

The savings from New Hampshire’s lack of sales tax grow with the price. They are only real savings if you live in New Hampshire, or live in a state that does not require use tax on the item. The table compares New Hampshire with its neighbors using each state’s average combined rate.

Meals tax and tipping: getting the math right

The Meals and Rooms Tax is charged on the meal price, not on the tip. To estimate a restaurant bill, add 8.5% to the menu total and then add your tip, calculated on the pre-tax amount if you prefer.

Example: a $96 dinner carries $8.16 of meals tax. A 20% tip on the pre-tax price is $19.20, so the total is $123.36. For a hotel, apply 8.5% to the room rate. On a week-long stay at $165 a night, that is $98.18 in tax on $1,155 of room charges.

• Restaurant, hotel or rental car bill: 8.5%.
• Anything bought in a store: 0%.
• Reversing an 8.5% receipt: divide by 1.085.

How New Hampshire raises revenue without sales or income tax

The Interest and Dividends Tax was repealed for tax periods beginning on or after January 1, 2025, so New Hampshire residents now pay no state tax on wages or investment income. State revenue relies more on the Meals and Rooms Tax, on business taxes (the Business Profits Tax and Business Enterprise Tax) and on locally assessed property taxes.

For a household this means the calculator above should stay at 0% for everyday purchases. Use 8.5% only for restaurant, lodging and car rental bills. To check a meals receipt, divide the total by 1.085: a $54.25 bill is $50.00 of food and $4.25 of tax.