Idaho Statewide Rule

Idaho Sales and Travel Convention Taxes on Rentals

Heavy RestrictionsApplies statewide across Idaho (2026)

Key Facts

State Sales Tax: 6%
Travel Convention Tax: 2%
Marketplace Threshold: $100,000
Statute: Idaho Code 63-3619

Last verified: September 5, 2026Source: Idaho Legislature

Summary

Idaho applies state sales tax and travel and convention tax to short-term rental stays statewide, and platforms like Airbnb and Vrbo collect these as marketplace facilitators.

63-1804. Limiting tax duties of short-Term Rental marketplaces and owners - collection of tax. (1) A local government may not levy a sales, use, franchise, receipts, or other similar tax or fee on the business of operating a short-term rental marketplace. (2) A short-term rental marketplace shall register with the state tax commission for collection, reporting, and payment of sales and use and travel and convention taxes levied by this state and any applicable local government taxes administered by the state tax commission on short-term rentals and vacation rentals due from a lodging operator on any lodging transaction facilitated by the short-term rental marketplace.

Source: Idaho LegislatureView official code

Full Breakdown

Under Idaho Code 63-3619 and 67-4718, short-term rental stays under 31 days are subject to Idaho's 6% state sales tax and the 2% statewide travel and convention tax, plus any applicable local auditorium district taxes. Idaho's marketplace facilitator law, Idaho Code 63-3611, requires platforms with more than $100,000 in Idaho sales to collect and remit these taxes for hosts. Operators booking outside platforms must obtain a seller's permit from the Idaho State Tax Commission and remit taxes directly. Local governments may not impose additional lodging taxes beyond statutorily authorized auditorium districts.

Violations & Penalties

Failing to collect or remit required taxes results in tax assessments, interest, and penalties up to 25% under Idaho Code 63-3046.

Frequently Asked Questions

Does Airbnb collect Idaho taxes for hosts?

Yes. As a marketplace facilitator under Idaho Code 63-3611, Airbnb collects and remits Idaho sales tax and travel and convention tax on bookings made through its platform.

What taxes apply to direct STR bookings in Idaho?

Hosts taking direct bookings must register with the Idaho State Tax Commission and collect the 6% sales tax, 2% travel and convention tax, and any local auditorium district tax.

Sources

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