Denver, CO Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 10.75% of lodging purchase price
- Governing section
- DRMC § 53-156(a)
- Return due
- 20th of each month (§ 53-7)
- STR license tie-in
- requires active lodger's tax account (§ 33-48(a)(4))
- Late payment interest
- 1% per month (§ 53-15(c))
Summary
Denver charges the same 10.75% lodger's tax on short-term rentals that it charges hotels, and every licensed short-term rental host must hold a valid city lodger's tax account before renting out a room.
The amount of tax levied hereby is ten and three-quarters (10.75) percent of the purchase price paid or charged for purchasing such lodging. One and three-quarters (1.75) percent of such tax shall be used to pay debt related to and costs of operating, maintaining and improving the National Western Center Campus and the Colorado Convention Center and other tourism related projects.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 147 Update 3).
Full Breakdown
The city's lodger's tax, set at 10.75% of the purchase price for lodging, applies to rooms and accommodations furnished for consideration under Denver Revised Municipal Code § 53-156(a); 1.75 points of that rate fund the National Western Center and Colorado Convention Center. Vendors collect the tax at time of sale and remit monthly returns to the Department of Finance under § 53-7. Because short-term rental is defined as a dwelling unit offered for lodging under 30 days, the Department of Excise and Licenses requires every short-term rental license applicant to already hold 'a valid city lodger's tax account number issued pursuant to chapter 53' before the rental license can be granted, per § 33-48(a)(4).
Violations & Fines
Failing to file a lodger's tax return or remit collections due is a code violation under § 53-7(d); late payments accrue 1% monthly interest under § 53-15(c), on top of any licensing sanctions.
Frequently Asked Questions
Do Denver Airbnb hosts pay hotel tax?
What is Denver's lodger's tax rate?
Sources & Official References
Other rules in Denver
How Denver compares: Cities with the Highest Short-Term Rental Taxes·Compare Denver to another location·View the Colorado short-term rentals overview
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