Short-Term Rental Taxes and Licenses in Colorado

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Colorado is the layer that never changes.

Everything on this page applies right across Colorado, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Colorado charges statewide

These apply across Colorado. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
Colorado State Sales TaxColorado Department of Revenue	2.9%	Gross room revenue, including cleaning fees and mandatory charges.	High	Source

Drawn from the Colorado jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Only the state sales tax is covered. Marketplace facilitators do not have to collect and remit county, city, or district lodging taxes.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	Nothing, the platform collects all of the state sales tax	The platform	High	Source
VrboYou are merchant of record	2.9% state sales tax	You do	High	Source
Booking.comYou are merchant of record	2.9% state sales tax	You do	High	Source
ExpediaYou are merchant of record	2.9% state sales tax	You do	High	Source
GoogleYou are merchant of record	2.9% state sales tax	You do	High	Source
WhimstayYou are merchant of record	2.9% state sales tax	You do	High	Source
DirectYou are merchant of record	2.9% state sales tax	You do	High	Source

Still yours to charge: County lodging tax, City lodging tax, Special district taxes.

Questions owners ask about Colorado

Does Airbnb collect Colorado state sales tax for hosts?

Yes, Airbnb collects and remits the state sales tax for all eligible bookings made on its platform in Colorado. Hosts are still responsible for any city, county, or district taxes that Airbnb does not cover.

Source

What is the Colorado state sales tax rate on short-term rentals?

The Colorado state sales tax rate for short-term lodging is 2.9%. This applies to the total price paid by the guest, including cleaning fees.

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How is a short-term rental defined in Colorado for tax purposes?

A short-term rental in Colorado is a stay of less than 30 consecutive days. Longer stays are exempt from state sales tax.

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Do I need a state sales tax license to operate a short-term rental in Colorado?

Yes, all hosts must register for a Colorado sales tax license, even if you rent just occasionally. A separate license may be required for each rental location.

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When are Colorado state sales tax returns due for short-term rentals?

Sales tax returns are due on the 20th of the month following the close of the reporting period. Most new licensees file monthly or quarterly, as assigned at registration.

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Are long-term stays exempt from Colorado state sales tax?

Yes. Rentals of 30 or more consecutive days are exempt from Colorado state sales tax, regardless of whether a written lease is signed.

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What taxes might I owe in addition to Colorado state sales tax?

You may also owe city, county, and special district lodging taxes, which are not collected by the state for all platforms. Check with your local government for details.

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Does Vrbo collect Colorado state sales tax for me?

No. On Vrbo, hosts are responsible for collecting and remitting the state sales tax directly to the Colorado Department of Revenue.

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What happens if I do not file a Colorado sales tax return?

If you fail to file your Colorado sales tax return, you may be assessed a penalty of 10% of the unpaid tax plus 0.5% interest per month. Zero returns are required even if you had no bookings.

Source

Already researched

1 Colorado jurisdiction

Open one for all five layers, not just the state.

Denver, Colorado15.75% total (2.9% state sales + 1% LMD + 1.1% special district + 10.75% Denver Lodger's Tax) for stays of 29 nights or fewer, all applied to the full guest total including cleaning fees.

Not listed? Run your address and it will be.

Check it yourself

Straight to the Colorado authorities

We would rather you verified this than trusted us. County and city sources sit on the profile for that jurisdiction.

Colorado Department of Revenue tax.colorado.gov
Colorado Department of Revenue mybiz.colorado.gov
Colorado Sales Tax License tax.colorado.gov

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Colorado is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.