Colorado Taxes & Fees Law: Statewide Short-Term Rentals Rules (2026)

Key Facts

State sales tax: 2.9 percent
Statute: CRS 39-26-102, 39-26-104
Marketplace collection: Required statewide
License: CDOR sales tax license

Source: C.R.S. 39-26-102 - Sales and Use Tax - Definitions

Full Breakdown

Under CRS 39-26-102(11) and CRS 39-26-104, short-term lodging of less than 30 days is subject to the 2.9 percent state sales tax. Marketplace facilitator law CRS 39-26-102(5.9) requires platforms like Airbnb and Vrbo to collect and remit state sales tax on behalf of hosts. Operators must still register with the Colorado Department of Revenue and obtain a sales tax license. Local jurisdictions may layer additional lodging or accommodations taxes on top, often bringing combined rates to 10 to 15 percent.

Violations & Penalties

Failure to remit state sales tax may incur penalties up to 30 percent of tax due plus monthly interest under CRS 39-21-110.

Frequently Asked Questions

Do Colorado Airbnb hosts need a state sales tax license?

Yes. Hosts must register with the Colorado Department of Revenue for a sales tax license even when Airbnb collects and remits the 2.9 percent state tax on their behalf.

Can Colorado cities add their own STR taxes?

Yes. Home-rule cities and statutory municipalities may impose local lodging or accommodations taxes that stack on the state 2.9 percent rate, often producing combined totals above 10 percent.

Colorado Statewide Sales and Lodging Tax on Short-Term Rentals

Key Facts

Full Breakdown

Violations & Penalties

Frequently Asked Questions

Sources

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