New Hampshire law does not specifically address subletting. Therefore, it is up to the landlord, per the terms of the lease, to determine if subletting will be allowed. If written permission is required, the parties can use a Landlord Consent Form.

New Hampshire’s Meals and Rooms (Rentals) Tax applies to rentals of one or more rooms in a residential unit for a duration of 185 days or less.^[1] The rate is 8.5%.^[2]