Ada County, ID Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Idaho sales tax
- 6%
- Travel & convention tax
- 2%
- GBAD auditorium tax
- 5% (Boise metro)
- Taxable stay length
- 30 days or less
- Administered by
- Idaho State Tax Commission
Summary
Ada County STRs (stays of 30 days or less) owe Idaho's 6% state sales tax plus the 2% state travel-and-convention tax. Properties inside the Greater Boise Auditorium District also owe a 5% GBAD lodging tax, roughly 13% total.
occupants of hotel and motel rooms for stays of 30 days or less. It also applies to vacation-home rentals and overnight stays at private campgrounds.
Full Breakdown
Idaho imposes the travel and convention tax on 'occupants of hotel and motel rooms for stays of 30 days or less. It also applies to vacation-home rentals and overnight stays at private campgrounds.' The rate is 2%, on top of the 6% Idaho sales tax. STRs within the Greater Boise Auditorium District (much of the Boise metro in Ada County) owe an additional 5% GBAD auditorium-district tax. All are stay-length-based (30 days or less); lodgers who stay more than 30 continuous days are exempt. Airbnb and Vrbo collect some of these automatically; operators register and remit through the Idaho State Tax Commission.
Violations & Fines
Unremitted lodging taxes accrue penalties and interest assessed by the Idaho State Tax Commission and the auditorium district; sustained non-payment can trigger audit and collection action.
Frequently Asked Questions
What total tax do Boise-area STR guests pay?
Are long stays taxed?
Sources & Official References
Other rules in Ada County
How Ada County compares: Cities with the Highest Short-Term Rental Taxes·Compare Ada County to another location·View the Idaho short-term rentals overview
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