Caldwell, ID Short-Term Rentals: Taxes & Fees (2026)

Caldwell does not charge a short-term-rental-specific permit or registration fee, and House Bill 583 (effective July 1, 2026) prohibits cities from requiring any STR fee. The taxes that do apply are state lodging taxes administered by the Idaho State Tax Commission. Lodging furnished for 30 days or less is subject to Idaho's 6% state sales tax and the 2% statewide Travel and Convention Tax, which together total 8% on the listing price (including cleaning and similar charges). The 2% Travel and Convention Tax applies to occupants of hotel and motel rooms, vacation-home rentals, and overnight private campground stays. The Greater Boise Auditorium District 5% tax applies only within that district's boundaries, which cover parts of Ada County (Boise, Garden City, and portions of Eagle and Meridian) and do not include Caldwell or Canyon County, so the auditorium-district tax does not apply here. Caldwell is also not an Idaho resort city, so there is no local-option lodging tax. Hosts renting only through a registered marketplace such as Airbnb or Vrbo have these taxes collected and remitted for them; hosts who book directly must register with the Tax Commission and collect and remit the 6% sales tax and 2% travel and convention tax themselves.