Idaho Vacation Rental Tax Calculator

Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your Idaho vacation rental property.

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Tax Types

What Taxes Apply to Idaho Short-Term Rentals?

Idaho STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.

Sales Tax

Idaho applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 14%. Cities may add local sales tax on top.

Occupancy / Transient Lodging Tax

Idaho's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 14% in Sun Valley and 14% in Boise. This includes state, county, and city-level components.

Tourism / Convention Center Tax

While Idaho doesn't have a prominent statewide tourism tax, some cities and resort areas may levy additional tourism development or marketing district assessments of 1–3%.

Federal & State Income Tax

Net rental profit is subject to both federal income tax (10–37% in 2026) and Idaho's state income tax at 5.8%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.

Property Tax

Idaho's average effective property tax rate is 0.69%. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.

Important

Does Airbnb Collect and Remit Taxes in Idaho?

Airbnb has agreements to collect and remit taxes in Idaho — but coverage is not always complete.

Airbnb collects Idaho's state-level lodging tax in most jurisdictions.
In Sun Valley and Boise: Airbnb may or may not collect all county/city taxes.
Rural areas: You're often fully responsible for all local tax collection.
Even where Airbnb collects, you may owe additional local levies or special district taxes.

Bottom line: Never assume Airbnb handles all your Idaho tax obligations. Verify with your local tax authority.

Compliance

Do You Need a Tax Permit in Idaho?

In most Idaho jurisdictions, yes. Common permits and registrations required:

State sales tax permit / seller's permit
City or county business license
Short-term rental operating permit
Lodging tax registration certificate

Consequences of non-compliance

5–25% penalties on unpaid taxes in Idaho

Revocation of rental permit

Liens on your property

Tax Overview

Short-Term Rental Taxes in Idaho

Key tax facts every vacation rental host in Idaho should know.

State travel & convention tax: 7%

State income tax: 5.8%

Property tax rate: ~0.69%

City and county add 3–7% additional

City Breakdown

Lodging Tax Rates by City in Idaho

Combined lodging/occupancy tax rates for major vacation rental markets in Idaho.

CityCombined Rate

Sun Valley

6% state + 5% city + 3% county

14%

Boise

6% state + 5% city + 3% county

14%

Coeur d'Alene

6% state + 3% city + 3% county

12%

Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.

FAQs About Idaho Vacation Rental Taxes

Common questions about short-term rental taxes, permits, and compliance in Idaho.

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