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

There is no City of Idaho Falls fee to operate a short-term rental, because the city does not license or permit STRs. The applicable costs are lodging taxes layered by the state and the local auditorium district. For rentals of 30 nights or shorter, three taxes apply. First, the Idaho state sales tax of 6% applies to the listing price including any cleaning fee and guest fee. Second, the state Travel and Convention tax of 2% applies to the same base; the Idaho State Tax Commission confirms "The current travel and convention tax rate is 2%" and that it applies to stays of 30 days or less. Third, the Idaho Falls Auditorium District (IFAD) imposes a 5% tax on the listing price (including cleaning and guest fees) for reservations of 30 nights or shorter located within the district. Airbnb's Idaho occupancy-tax page lists all three for Idaho Falls listings: Idaho state sales tax 6%, Idaho Travel Convention tax 2%, and Idaho Falls Auditorium District tax 5%, for a combined lodging tax of roughly 13%. Hosts who book through Airbnb generally have these taxes collected and remitted automatically; hosts using other channels, or platforms that do not collect, must register, collect, and remit themselves. The Idaho State Tax Commission administers these taxes and uses a dedicated Idaho Falls Auditorium District tax return (Form 4150). The taxes apply only to short stays; rentals longer than 30 continuous days are generally not subject to the Travel and Convention or auditorium district lodging taxes.