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.

Researched 2026-08-20 · Legality: Restricted

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

TaxRateApplies toConfidence
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.

PlatformMerchant of recordCollectsYou 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
Google 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
    Apply
  • 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
    Apply
  • 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
    Apply

What you file, and when

ObligationFrequencyDueTo
File and pay State Sales Tax, LMD, and Special District TaxmonthlyDue on the 20th of the month for prior month's receiptsColorado Department of Revenue
File and pay Denver Lodger's TaxmonthlyDue on or before the 20th of the month for prior month's receiptsDenver 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 portfolio

How 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.