Boise lodging stays carry roughly 11 percent in stacked taxes: 6 percent Idaho sales tax, 2 percent Idaho Travel and Convention tax, and a 5 percent Greater Boise Auditorium District tax under Idaho Code 67-4915.
Idaho applies the standard 6 percent state sales tax to short stays under thirty days, plus a 2 percent statewide travel and convention tax under Idaho Code 67-4711. Within the Greater Boise Auditorium District, an additional 5 percent room tax funds Boise Centre operations and tourism marketing under Idaho Code 67-4915. Hotels, motels, bed and breakfasts, and short-term rentals like Airbnb and Vrbo collect and remit these taxes. Idaho preempts local hotel taxes outside auditorium districts, so Boise cannot add its own occupancy tax on top. Stays of 31 or more consecutive days are exempt as long-term tenancy.
Failure to register, collect, or remit lodging taxes brings Idaho State Tax Commission penalties, interest, and possible loss of business licensing; STR platforms now remit on hosts behalf for many bookings.
Boise, ID
Boise requires short-term rental registration but cannot ban STRs under Idaho Code §63-1803A. Operators must register with the city, designate a 24-hour loca...
Boise, ID
Boise STRs must collect Idaho 6% sales tax plus 2% travel and convention tax (8% state total) on gross rental receipts. Airbnb and Vrbo collect and remit sta...
See how Boise's transient occupancy tax rules stack up against other locations.
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