Short-term rental tax profile
Denver, Colorado
15.75% 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.
Is it allowed here
Short-term rentals are allowed in Denver only when the property is the owner's primary residence. Rentals are limited to one per owner at their primary residence only. Additional requirements include obtaining a short-term rental license from the City and collecting and remitting local taxes.
What the guest is charged
| Tax | Rate | Applies to | Confidence | |
|---|---|---|---|---|
| State Sales TaxColorado Department of Revenue | 2.9% | Applies to the total price including cleaning/other fees. | High | Source |
| State Local Marketing District (LMD) TaxColorado Department of Revenue | 1% | Applies to the total price including cleaning/other fees. | High | Source |
| State Local Special District Tax (RTD/CD/FD)Colorado Department of Revenue | 1.1% | Applies to total amount including cleaning/other fees. | High | Source |
| City of Denver Lodger's TaxDenver Treasury Division | 10.75% | Applies to total price including cleaning/other fees. Exempt if stay is longer than 29 nights. | Medium | Secondary source |
Who actually remits it
Whoever runs the guest's card owes the tax. That is the whole rule, and it is why the same booking can be taxed differently on two platforms.
| Platform | Merchant of record | Collects | You remit |
|---|---|---|---|
| Airbnb | Platform | Fully | Nothing |
| Vrbo | Partner | None | State Sales Tax, State LMD Tax, State Special District Tax, City of Denver Lodger's Tax |
| Booking.com | Partner | None | State Sales Tax, State LMD Tax, State Special District Tax, City of Denver Lodger's Tax |
| Expedia | Partner | None | State Sales Tax, State LMD Tax, State Special District Tax, City of Denver Lodger's Tax |
| Partner | None | State Sales Tax, State LMD Tax, State Special District Tax, City of Denver Lodger's Tax | |
| Whimstay | Partner | None | State Sales Tax, State LMD Tax, State Special District Tax, City of Denver Lodger's Tax |
| Direct | Partner | None | State Sales Tax, State LMD Tax, State Special District Tax, City of Denver Lodger's Tax |
On a real booking
$200 a night, 3 nights, $60 cleaning
For a 3-night booking at $200 per night with a $60 cleaning fee, taxable subtotal is $660. Total tax is 15.75%, or $103.95, for a guest total of $763.95. All taxes apply since the stay is 29 nights or fewer and the cleaning fee is taxable.
What you have to hold
-
Denver Short-Term Rental License
Any short-term rental in Denver at your primary residence
- Issued by
- Denver Department of Excise and Licenses
- Cost
- $50 application fee, $50 license fee (total $100/year)
- Renewal
- annual
- Lead time
- Processing time varies, allow at least 2-4 weeks
-
Denver Lodger's Tax License
Anyone collecting rent on stays of 29 nights or fewer in Denver
- Issued by
- Denver Treasury Division
- Cost
- No fee listed
- Renewal
- annual
- Lead time
- Allow a few weeks for processing
-
Colorado Sales Tax License
Anyone renting accommodations for less than 30 consecutive days
- Issued by
- Colorado Department of Revenue
- Cost
- $16 one-time fee (valid for 2 years)
- Renewal
- biennial
- Lead time
- Several days to weeks to process
What you file, and when
| Obligation | Frequency | Due | To |
|---|---|---|---|
| File and pay State Sales Tax, LMD, and Special District Tax | monthly | Due on the 20th of the month for prior month's receipts | Colorado Department of Revenue |
| File and pay Denver Lodger's Tax | monthly | Due on or before the 20th of the month for prior month's receipts | Denver Treasury Division |
Primary sources
Corzly does not file this for you
You register, you collect, you remit, you hold the licenses. What we do is run the property so those numbers are right in the first place, on every channel, without you chasing them.
Talk to us about your portfolioHow to use this page. Corzly does not provide tax, legal or accounting advice, and we are not licensed tax professionals. This profile is automated research compiled from published government sources. Each figure carries a link to the source we read, so you can verify it yourself rather than take our word for it.
Tax rates, license requirements and filing rules change, and any source can be superseded without notice. Anything we could not confirm is marked Low confidence or listed under "Still to confirm" rather than guessed at. Before charging a guest, registering, or filing a return, confirm every figure directly with the taxing authority.
Registering, collecting, filing and remitting remain your responsibility. If the amounts matter to your business, and they do, take this research to a licensed tax professional or the authority itself before acting on it.