Short-Term Rental Tax in Idaho (ID)
The state-level tax rate on short-term rentals in Idaho is 6.0% , consisting of 6.0% sales tax and 0.0% lodging tax. Idaho applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Sun Valley reaches 11.0%. STR operators must register with the state. Idaho charges a 6% state sales tax on short-term rentals (less than 30 days). There is no separate state lodging tax. Counties and resort cities may add a local hotel/motel tax of up to 5% via local option.
Annual Tax Estimate for Idaho
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Sun Valley).
| Nightly Rate | Gross Revenue | State Tax (6.0%) | Sun Valley Tax (11.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,422 | $2,607 |
| $150.00/night | $35,550 | $2,133 | $3,911 |
| $200.00/night | $47,400 | $2,844 | $5,214 |
| $300.00/night | $71,100 | $4,266 | $7,821 |
| $500.00/night | $118,500 | $7,110 | $13,035 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Idaho
Local taxes significantly impact the total STR tax burden in Idaho. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 11.0% in Sun Valley.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Sun Valley | 5.0% | 11.0% | $22.00 | Moderate | Blaine County 4% auditorium district tax + 1% local option tax. |
| Boise | 5.0% | 11.0% | $22.00 | Moderate | Ada County 5% auditorium district/travel and convention tax. |
| Coeur d'Alene | 5.0% | 11.0% | $22.00 | Moderate | Kootenai County 5% resort/auditorium district tax. |
| McCall | 5.0% | 11.0% | $22.00 | Moderate | Valley County 5% local option travel and convention tax. |
How Idaho Compares to Other States
Below is a comparison of Idaho with five states that have similar state-level STR tax rates. This comparison helps illustrate where Idaho stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| Idaho (ID) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Florida (FL) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Maryland (MD) | 6.0% | 6.0% | 0.0% | Yes | Required |
| Michigan (MI) | 6.0% | 6.0% | 0.0% | Yes | Required |
| North Dakota (ND) | 6.0% | 5.0% | 1.0% | Yes | Required |
| Pennsylvania (PA) | 6.0% | 6.0% | 0.0% | Yes | Required |
Frequently Asked Questions About Idaho STR Taxes
What is the short-term rental tax rate in Idaho in 2026?
The state-level tax rate on short-term rentals in Idaho is 6.0%, consisting of 6.0% sales tax and 0.0% lodging tax. Local taxes can bring the total to 11.0% in cities like Sun Valley. At $200/night with 65% occupancy, the state-level tax alone is approximately $2,844 per year.
Does Airbnb collect STR taxes in Idaho?
Yes. Airbnb, Vrbo collect state sales tax. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in Idaho?
Yes. Idaho requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in Idaho also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Sun Valley, Idaho?
The total combined tax rate in Sun Valley is 11.0%, which includes the 6.0% state rate plus 5.0% in local taxes. Blaine County 4% auditorium district tax + 1% local option tax. At $200/night with 65% occupancy, this amounts to approximately $5,214 per year in taxes.
How much will I owe in STR taxes in Idaho?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (6.0%), a property earning $200/night with 65% occupancy would owe approximately $2,844/year in state taxes alone. In Sun Valley, the total tax at the same rate would be approximately $5,214/year. Use our STR tax calculator for a customized estimate.
STR Tax Compliance Checklist for Idaho
Follow these steps to ensure you are fully compliant with Idaho short-term rental tax requirements. Missing any step could result in penalties or back-tax assessments.
- Register with the state — Obtain a Idaho sales tax permit and/or lodging tax registration from the state Department of Revenue before accepting bookings.
- Check local permit requirements — Contact your city and county offices to determine if a local STR permit, business license, or zoning approval is required. Use our STR regulations lookup to check rules for your specific zip code. Many municipalities in Idaho have separate registration processes.
- Determine your total tax rate — Your rate combines state taxes (6.0%) with any local/county taxes. In Sun Valley, the total reaches 11.0%. Use our calculator for your specific city.
- Verify platform collection — Airbnb, Vrbo collect state sales tax. Confirm exactly which taxes are covered and which you must remit separately.
- Collect and remit taxes on schedule — Idaho requires tax remittance on a monthly, quarterly, or annual basis depending on your revenue volume. File returns even in months with no bookings to maintain your account in good standing.
- Keep detailed records — Maintain records of all bookings, gross income, taxes collected, and expenses for at least 3 years. This documentation is essential for audits and for claiming deductions on your federal tax return.
Calculate Your Idaho STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Idaho. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.
Also check: STR regulations by zip code | Sales tax rates | Homestead exemptions | Landlord-tenant law