By state

Short-term rental taxes in Idaho

What you charge guests, who remits it, and what you have to hold.

50+ cities. 7 countries. Run remotely. See how Corzly manages properties
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

Idaho is the layer that never changes.

Everything on this page applies right across Idaho, 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 Idaho charges statewide

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

TaxRateApplies toConfidence
Idaho State Sales TaxIdaho State Tax Commission 6% Covers total rental charge including cleaning fees and all mandatory charges. Separately stated refundable deposits are not taxable. High Source
Idaho Travel and Convention TaxIdaho State Tax Commission 2% Covers total rental charge including cleaning fees and all mandatory charges. Separately stated refundable deposits are not taxable. High Source

Drawn from the Idaho 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 layer. County and city lodging taxes are not covered by the state marketplace facilitator law and must be handled locally by the operator.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record Nothing, the platform collects all state taxes. The platform High Source
VrboYou are merchant of record 6% sales tax plus 2% travel and convention tax You do High Source
Booking.comYou are merchant of record 6% sales tax plus 2% travel and convention tax You do High Source
ExpediaYou are merchant of record 6% sales tax plus 2% travel and convention tax You do High Source
GoogleYou are merchant of record 6% sales tax plus 2% travel and convention tax You do High Source
WhimstayYou are merchant of record 6% sales tax plus 2% travel and convention tax You do High Source
DirectYou are merchant of record 6% sales tax plus 2% travel and convention tax You do High Source

Still yours to charge: Any county or city lodging taxes that apply..

Questions owners ask about Idaho

Does Airbnb collect Idaho state lodging taxes for me?

Yes, Airbnb collects and remits both the Idaho state sales tax and travel and convention tax for all short-term rental bookings in Idaho. Airbnb does not collect any county or city lodging taxes, which must be handled separately by the owner.

Source
What is the Idaho state lodging tax rate for short-term rentals?

Short-term rentals in Idaho are subject to a 6% state sales tax and a 2% travel and convention tax, totaling 8% on the full amount charged. Local lodging taxes may also apply in addition to these state taxes.

Source
Who needs to register for an Idaho short-term rental tax permit?

Anyone offering accommodations for stays of 30 nights or less must register for an Idaho sales tax and travel and convention tax account before accepting bookings. Registration is required even if only booking through platforms like Airbnb.

Source
How are returns filed for Idaho short-term rental taxes?

Returns for both the sales tax and travel and convention tax must be filed with the Idaho State Tax Commission. Most new filers submit monthly returns, due by the 20th of the following month. Returns are required even if there was no income for the period.

Source
Are cleaning fees taxed in Idaho short-term rentals?

Yes, all mandatory charges to the guest, including cleaning fees and required service fees, are subject to both the state sales tax and travel and convention tax.

Source
What counts as a short-term rental in Idaho?

Any rental of accommodations for 30 consecutive days or less is treated as a short-term rental in Idaho and is subject to state taxes.

Source
Are long-term stays exempt from Idaho lodging taxes?

Yes, rentals for a period of more than 30 consecutive nights in the same accommodation are exempt from both the state sales tax and travel and convention tax, usually with evidence of a long-term agreement.

Source
Does Idaho have a marketplace facilitator law for short-term rentals?

Yes, Idaho's law requires marketplace platforms such as Airbnb to collect and remit state sales and travel and convention taxes for bookings on their platform. The law does not cover county or city lodging taxes.

Source
Are city or county lodging taxes included in Idaho state remittances?

No, Idaho's state-level taxes do not include any county or city-imposed lodging taxes. If a city or county requires additional taxes, the owner is responsible for collecting and remitting those directly to the local authority.

Source
Do I need to file a return if my Idaho short-term rental had no bookings in a period?

Yes, a return must be filed for every active period even when there was no income or tax due. Failing to file a required return can result in automatic penalties from the Idaho State Tax Commission.

Source

Already researched

Nothing in Idaho yet

No Idaho jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

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 Idaho 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.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.