State Airbnb laws2026 31 sources cited

Idaho Short-Term Rental Laws & Hotel Tax (2026)

Yes: since July 1, 2026 Idaho cities and counties cannot require any license, permit or registration for a short-term rental or cap nights; hosts collect 8% state tax (6% sales plus 2% travel and convention) plus local lodging taxes.1,2,7

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 29 official sources and 2 Airbnb help pages. Not legal advice.

The short answer

Idaho Airbnb Laws in Brief

  • No city or county may require a license, permit, fee or registration to operate a short-term rental (Idaho Code 67-6539, in force since July 1, 2026).
  • Local rules cannot cap rental nights, require owner occupation, limit the number of rentals or demand inspections or extra insurance.
  • State lodging tax is 8% (6% sales tax plus 2% travel and convention tax) on stays of 30 days or less; city and auditorium-district taxes of 3% to 14% apply in some places.
  • Cities may still require smoke alarms, a fire extinguisher, carbon monoxide detectors and building-code occupancy limits.

At a glance

Idaho Short-Term Rental Laws at a Glance

State license required
No
Latest rule change
Jul 1, 2026

The laws in brief

The rules an Idaho host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Idaho Short-Term Rental Laws at a Glance
TopicRule
PermitNo city or county license, fee or permit1,5
Who can hostCities and counties cannot ban short-term rentals1
WhereTreated as a residential use for zoning1
Building rulesLeases and homeowners associations are separate31
Night capNo cap on rental nights1,5
Minimum stayShort-term means 30 days or less3
GuestsOccupancy limits follow the building code1,5
Listing displayAdvertised price must be the total price4,13
PlatformsMarketplaces collect state and local lodging tax2,6
SafetySmoke alarms, fire extinguisher and CO detector1,5
InsuranceNo extra insurance requirement1,5
NeighborsNo notice to neighbors or posted signs1,5

Your home

Can You Host an Airbnb in Idaho? It Depends on the Home

Whether you can host in Idaho turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed

Allowed with no city or county permit. Collect the 8% state lodging tax (Airbnb does this on its own bookings) and any city or district tax, and keep the smoke alarms, fire extinguisher and carbon monoxide detector a city may require.1,30

A room in your home with you present

Allowed

Allowed on the same terms; the state treats it as a residential use and a city cannot add a permit or an owner-occupancy test.1

A second home or investment property you don't live in

Allowed

Allowed. A city or county cannot require the owner to live in the home, cap the nights, limit how many rentals exist or require a conditional use permit in a residential zone.1,14

A rented home (tenant hosting)

Allowed with conditions

State law limits cities and counties, not landlords. A tenant needs the landlord's agreement under the lease before listing the home.31

A condominium or homeowners association building

Allowed with conditions

City and county rules cannot ban the rental, but the association's own rules still apply, so check them before listing.1,31

Permit

Do You Need a License for Airbnb in Idaho?

No. No host needs a license or permit to operate a short-term rental. A host who takes bookings outside Airbnb or another registered marketplace registers with the Idaho State Tax Commission for sales tax and travel and convention tax, and with any city or district that levies a lodging tax.1,2,7

Issued by
Idaho State Tax Commission (tax permits); no licensing authority for the rental itself
Valid for
Not applicable: there is no short-term rental license. Tax Commission lodging tax permits stay in force until closed.
Processing
Tax Commission travel and convention tax permits arrive in about 10 days.
On listings
No number needed on listings
Platform checks
No license number exists for Airbnb to verify. Marketplaces must register with the Idaho State Tax Commission to collect and remit lodging taxes.

Who qualifies

  • Any single-family house, dwelling unit or condominium, cooperative or timeshare unit offered for a fee for 30 days or less counts as a short-term rental
  • Owner occupation, professional management, spacing from other rentals and zoning approvals beyond ordinary residential zoning cannot be required
  • Private rules still apply: a lease, a homeowners association or a condominium board may restrict renting

How to apply

  1. List the home; no city or county application is needed.
  2. If every booking goes through Airbnb or another marketplace registered with the Tax Commission, the marketplace collects and sends in the state taxes.
  3. For bookings taken by phone, email or your own website, apply to the Tax Commission for a seller's permit and a travel and convention tax permit, and for an auditorium district permit if the home is inside a district.
  4. Where the city levies a local option lodging tax (for example Ketchum, McCall, Driggs, Victor or Sandpoint), register with the city for that tax unless the marketplace remits it.

Applications go through the official application page .

Permit rules

No city or county license, fee or permit
Since July 1, 2026 a city or county cannot require a license, fee, permit, certification or registration to operate a short-term rental.1,5 In force since July 1, 2026
Marketplaces collect state and local lodging tax
Airbnb and other short-term rental marketplaces must register with the Idaho State Tax Commission and collect, report and pay the lodging taxes on bookings they handle, including local government taxes; cities cannot regulate the marketplace itself.2,6 In force since July 1, 2026
Advertised price must be the total price
Since May 12, 2025 a federal rule requires any advertised price for a short-term rental to show the total price, including mandatory fees; taxes and other government charges may be shown separately.4,13 In force since May 12, 2025

Who can host

What Idaho Cities and Counties Can and Can't Regulate

Cities and counties cannot ban short-term rentals
No city or county may enact or enforce an ordinance that expressly or in practice prohibits any type of short-term rental.1
Treated as a residential use for zoning
A short-term rental is classified as a non-transient residential use for zoning and building code purposes, so it is subject to the zoning rules for homes and only to building codes adopted by the Idaho building code board.1
Owner occupation cannot be required
A city or county cannot require the owner to live in the home for any amount of time, so second homes and investment properties can be rented.1,5 In force since July 1, 2026
No spacing rules or caps on the number of rentals
A city or county cannot limit how close short-term rentals may be to each other or restrict how many there are in the city or county.1,5 In force since July 1, 2026
No conditional use permit in a residential zone
A city or county cannot require a conditional use permit for a short-term rental in a residential zone.1,5 In force since July 1, 2026
Court: owner-occupancy rules were challenged and reversed
On May 21, 2025 the Idaho Supreme Court reversed a lower-court ruling in a challenge to a city ordinance that allowed short-term rentals in residential zones only when an owner or manager lived there (Idaho Association of Realtors v. City of Lava Hot Springs).14 In force since May 21, 2025
Leases and homeowners associations are separate
Hosts who rent a home or live in a condominium or homeowners association check the lease or association rules, which state law on city and county limits does not override.31

Local rules

Local Rules in Idaho's 8 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Idaho's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

The largest markets and how each registers rentals
MarketLocal registration
Boise Ada CountyNone
Island Park Fremont CountyNone
Coeur d'Alene Kootenai CountyNone
McCall Valley CountyNone
Sandpoint Bonner CountyRequired
Ketchum Blaine CountyNone
Driggs Teton CountyNone
Victor Teton CountyRequired

  1. 1. Boise

    Ada County

    Boise repealed its short-term rental ordinance effective May 18, 2026, so no city license is needed. The city still enforces nuisance, noise, parking, safety and occupancy rules, and Boise sits inside the Greater Boise Auditorium District, which adds a 5% lodging tax to the 8% state tax.15,27,30

    • City short-term rental license no longer required after May 18, 2026
    • Nuisance, noise, parking, safety and occupancy rules still enforced
    • Greater Boise Auditorium District tax: 5% of the listing price on stays of 30 nights or fewer
    • State lodging tax: 6% sales tax plus 2% travel and convention tax

  2. 2. Island Park

    Fremont County

    Island Park lies in Fremont County, whose planning page notes the 2026 state law forbidding any license, fee, permit, certification or registration before a dwelling is rented short-term. The city is not among the Tax Commission's cities with a local sales tax, so the 8% state lodging tax is the baseline.1,11,26

    • No county or city permit or registration may be required since July 1, 2026
    • No city local option lodging tax is listed for Island Park
    • State lodging tax: 6% sales tax plus 2% travel and convention tax
    • Direct bookings need Tax Commission permits

  3. 3. Coeur d'Alene

    Kootenai County

    State law now bars Coeur d'Alene from requiring a short-term rental permit, capping rentals or requiring owner occupation. The city is not among the Tax Commission's cities with a local sales tax, so lodging tax is the 8% state rate.1,11,30

    • No city permit, fee or registration may be required since July 1, 2026
    • No owner-occupancy rule and no limit on rental days
    • Smoke alarms, fire extinguisher and carbon monoxide detector may be required
    • State lodging tax: 6% sales tax plus 2% travel and convention tax; no city lodging tax listed

  4. 4. McCall

    Valley County

    McCall repealed many of its short-term rental codes effective July 1, 2026. Lodging carries McCall's local option taxes of 8% in total, collected by Airbnb and Vrbo, on top of the 8% state tax; the new Mountain Community Center District adds 5% where an address falls inside it.10,16,17

    • City repealed many short-term rental codes effective July 1, 2026
    • Local option lodging taxes total 8% (3% lodging, 1% sales, 4% streets since January 1, 2026)
    • Airbnb and Vrbo collect and remit the city tax on their bookings
    • Mountain Community Center District tax: 5% from June 1, 2026 inside the district

  5. 5. Sandpoint

    Bonner County

    Sandpoint stopped requiring a short-term rental permit on July 1, 2026 but keeps its 14% local option lodging tax, the highest in the state's major markets. Owners register for a Short-Term Rental Occupancy Tax Permit unless a marketplace remits the tax.18,19

    • No city short-term rental permit or annual fee since July 1, 2026
    • City lodging tax: 14% of the occupancy charge on stays of 30 days or fewer, through December 31, 2035
    • Short-Term Rental Occupancy Tax Permit required for each lodging location
    • Returns due monthly by the 20th; late penalty is the greater of 5% or $10

  6. 6. Ketchum

    Blaine County

    Ketchum's local option tax is 3% on room sales including short-term rentals, collected by online marketplaces on their bookings. The city's permit page still describes a permit under Chapter 5.09 but says its application is down and that no penalties follow for not applying, and state law bars the permit since July 1, 2026.20,21,28

    • Local option tax: 3% on room sales, on top of the 8% state lodging tax
    • Online marketplaces collect, report and remit the city tax; owners need not
    • City permit application is down; no penalties for not submitting an application
    • November 2026 ballot would raise the original 2% lodging tax to 4% from January 1, 2027

  7. 7. Driggs

    Teton County

    Driggs charges an 8% lodging tax on stays of 30 days or less since January 1, 2026, up from 6%, in addition to the state taxes. The city asks an owner to provide a verification letter that the rental meets the safety items state law lets cities require.22,23

    • City lodging tax: 8% since January 1, 2026 (previously 6%)
    • State sales tax and state lodging tax apply as well
    • Owner provides a safety verification letter: smoke alarms, fire extinguisher, carbon monoxide detector, escape ladders, occupancy limit and emergency handout

  8. 8. Victor

    Teton County

    Victor charges an 8% room occupancy tax on rentals of 30 days or less and asks owners to obtain a city business license for each rental. Hosts on Airbnb or Vrbo document that the platform collects and remits the tax.24

    • City room occupancy tax: 8% on rentals of 30 days or less, due monthly by the 20th
    • City page requires a Victor Business License for each rental property
    • Platform hosts provide documentation that Airbnb or Vrbo remits the tax
    • State lodging tax: 6% sales tax plus 2% travel and convention tax

Taxes

Idaho Short-Term Rental Taxes

At least 8% on the nightly price and cleaning fee anywhere in Idaho (6% sales tax plus 2% travel and convention tax); a 5% auditorium district tax or a city tax of 3% to 14% is added in some places, for example about 22% in Sandpoint.

Idaho Short-Term Rental Taxes
TaxRateCollected by
Idaho sales tax 6% of the listing price including the cleaning fee and guest fee, on stays of 30 nights or fewer6%8,30Airbnb
Idaho travel and convention tax 2% of the listing price including the cleaning fee and guest fee, on stays of 30 nights or fewer2%7,30Airbnb
Auditorium district tax 5% inside the Greater Boise, Idaho Falls and Pocatello/Chubbuck auditorium districts (and the Nampa and Mountain Community Center districts); not charged elsewhere5%9,10,27,30Airbnb
City local option lodging tax (resort cities) Set by voters city by city: Ketchum 3%, Sun Valley 4%, McCall 8% (including a 1% sales tax), Driggs 8%, Victor 8%, Sandpoint 14%; most other cities charge none—11,17,19,20,23,24,25,30Airbnb

What the host still handles

  • A seller's permit and a travel and convention tax permit with the Idaho State Tax Commission, only for bookings taken outside Airbnb or another registered marketplace
  • An auditorium district tax permit with the Tax Commission when the home is inside a district and bookings are direct
  • A city lodging tax account where the city levies one and the marketplace does not remit it (Sandpoint requires a Short-Term Rental Occupancy Tax Permit)
  • A city business license where the city still asks for one (Victor and McCall pages list one)2,6,7,8,9,11,29,30

Operating rules

Operating Rules for Idaho Short-Term Rentals

No cap on rental nights
A city or county cannot limit the number of days a property can be rented in a year.1,5 In force since July 1, 2026
No extra insurance requirement
A city or county cannot require insurance beyond what applies to any other home.1,5 In force since July 1, 2026
No short-term rental inspections
A city or county cannot require inspections, extra fire protection or sprinklers, or structural changes because a home is used as a short-term rental.1,5 In force since July 1, 2026
No extra parking requirement
A city or county cannot require additional parking because a home is a short-term rental, although ordinary parking rules still apply.1,5 In force since July 1, 2026
No notice to neighbors or posted signs
A city or county cannot require a host to notify neighboring properties or to post notices or signs inside or outside the home.1,5 In force since July 1, 2026
Smoke alarms, fire extinguisher and CO detector
A city may require functioning smoke alarms in every sleeping area, plus a fire extinguisher and a carbon monoxide detector on each floor.1,5 In force since July 1, 2026
Removable escape ladders upstairs
A city may require removable escape ladders in sleeping areas with a window above the ground floor.1,5 In force since July 1, 2026
Occupancy limits follow the building code
A city may set a maximum occupancy for a short-term rental, but not above the residential limits in the international building codes adopted by the Idaho building code board.1,5 In force since July 1, 2026
Emergency handout for guests
A city may require an easily accessible handout showing exits, fire extinguishers, any first aid kits and a phone number for the owner or manager.1,5 In force since July 1, 2026
Noise, parking and nuisance rules still apply
Short-term rentals, their owners and their guests are subject to the same county and city ordinances and penalties as any other home, including noise, parking, nuisance, curfew and traffic rules.1,5 In force since July 1, 2026
Short-term means 30 days or less
State law defines a short-term or vacation rental as a house or unit offered for a fee for 30 days or less; no minimum stay can be imposed by the city or county.3
Direct bookings: the owner collects the tax
An owner who rents directly to guests without a marketplace must register and collect, report and pay the lodging taxes the way a marketplace would.2,7 In force since July 1, 2026

Fines

How to Avoid Airbnb Fines in Idaho

Fines in Idaho fall on hosting outside the rules above. With the rules followed, none of the fines below apply.

  • Late lodging tax return: the Tax Commission charges 5% of the tax due for each month the return is late, up to 25%, with a minimum penalty of $10.12
  • Ordinary city rules: a short-term rental and its guests face the same noise, parking, nuisance, curfew and traffic penalties as any other home.1

Changes

What's Changed in Idaho's Airbnb Rules, and What's Next

One change is scheduled after October 20, 2026; the most recent rules are listed first.

  1. January 1, 2027 Proposed
    Ketchum asks voters to double its original lodging tax

    Ketchum's ballot measure would renew its local option taxes for 15 years from January 1, 2027 and raise the original hotel-motel and short-term rental rate from 2% to 4%; it takes effect only if voters approve it.28

  2. July 1, 2026
    House Bill 583 takes effect

    The ban on local short-term rental licenses, fees, permits and registrations, night caps, owner-occupancy rules and the other listed restrictions took effect statewide; Sandpoint and McCall ended or began repealing their rental permit rules the same day.5,16,18

  3. June 1, 2026
    Mountain Community Center District 5% lodging tax starts

    The Tax Commission began administering the new Mountain Community Center District in Valley and Adams counties on June 1, 2026, with lodging providers in the district collecting a 5% tax.10

  4. May 18, 2026
    Boise ends its short-term rental license

    Boise City Council voted on May 12, 2026 to repeal the city's short-term rental ordinance; a Boise license is no longer required after May 18, 2026.15

  5. March 16, 2026
    Governor signs House Bill 583

    House Bill 583 (session law chapter 22) rewrote Idaho Code 67-6539 to bar local licenses, permits and registrations and most short-term rental-only rules, and amended 63-1804 on marketplace and owner tax duties.5

  6. January 1, 2026
    Driggs and McCall raise lodging taxes

    Driggs raised its short-term lodging tax from 6% to 8% on January 1, 2026, and McCall added a 4% street tax on lodging on the same date, bringing McCall's lodging local option taxes to 8%.17,23

  7. May 21, 2025
    Idaho Supreme Court rules in the Lava Hot Springs case

    The Idaho Supreme Court reversed a lower-court ruling in Idaho Association of Realtors v. City of Lava Hot Springs, a challenge to an ordinance that kept non-owner-occupied rentals out of residential zones.14

Earnings

What Could a Short-Term Rental in Idaho Earn?

The rules shape the numbers: taxes of 8% that Airbnb adds to guests' bills. For a specific address, the Airbnb profit calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Idaho Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Idaho?

Yes. Idaho law says no city or county may enact or enforce an ordinance that expressly or in practice prohibits any type of short-term rental, and a short-term rental is treated as a residential use for zoning.1

Do I need a permit or license for Airbnb in Idaho?

No. Since July 1, 2026 no county or city may require a license, fee, permit, certification or registration to operate a short-term rental. Hosts who book outside Airbnb register with the Idaho State Tax Commission for lodging taxes.1,5,7

How much does an Idaho short-term rental license cost?

Nothing: cities and counties cannot charge a fee to operate a short-term rental. Boise's license ended on May 18, 2026 and Sandpoint stopped requiring its permit on July 1, 2026.1,15,18

Can I rent a home I don't live in?

Yes. A city or county cannot require owner occupation for any amount of time, so second homes and investment properties can be rented, although a lease or homeowners association may still restrict it.1,31

Is there a limit on how many nights I can rent my Idaho home?

No. Cities and counties cannot limit the number of days a property can be rented, restrict how many short-term rentals exist, or set spacing between them.1

What safety rules can an Idaho city require?

Only a closed list: smoke alarms in every sleeping area, a fire extinguisher and carbon monoxide detector on each floor, removable escape ladders in upstairs bedrooms, occupancy limits that follow the building code, and an emergency handout with exits and a contact number.1

Does Airbnb collect hotel or lodging tax in Idaho?

Yes. Airbnb collects the 6% Idaho sales tax and 2% travel and convention tax on stays of 30 nights or fewer, plus the auditorium district tax and local occupancy taxes where they apply. A host who takes direct bookings must register and collect these taxes personally.2,30

What is the total lodging tax on an Airbnb stay in Idaho?

At least 8% (6% sales tax plus 2% travel and convention tax). A 5% auditorium district tax applies in districts such as Greater Boise, and city taxes add 3% in Ketchum, 4% in Sun Valley, 8% in McCall, Driggs and Victor and 14% in Sandpoint.7,9,17,19,20,23,24,25,30

What is the fine for hosting without a license in Idaho?

There is none for the rental itself, because cities and counties cannot require a license. The penalties that remain are tax penalties: 5% of the tax due for each month a return is late, up to 25%.1,12

Do I need to register for taxes if I only use Airbnb?

No. The Tax Commission says hosts do not need its permits if they only rent through marketplaces that collect and send in the taxes. Hosts who rent anywhere else must get the permits.6,7

Did Idaho cities cancel their short-term rental permits?

Yes, in the cities checked. Boise repealed its ordinance effective May 18, 2026, Sandpoint stopped requiring permits on July 1, 2026, and McCall repealed many of its short-term rental codes effective July 1, 2026. City lodging tax registration still applies.15,16,18

Can my city still enforce noise and parking rules on my rental?

Yes. Short-term rentals, their owners and tenants stay subject to the same noise, parking, nuisance, curfew and traffic ordinances and penalties as other homes.1

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The City of Sandpoint and Fremont County pages were read in a browser because the check script cannot load them; the FindLaw copy of the Idaho Supreme Court opinion was used for the court decision.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. Idaho Code 67-6539 - Limitations on regulation of short-term rentals · Idaho State Legislature
  2. 2. Idaho Code 63-1804 - Limiting tax duties of short-term rental marketplaces and owners · Idaho State Legislature
  3. 3. Idaho Code 63-1803 - Definitions (Short-term Rental and Vacation Rental Act) · Idaho State Legislature
  4. 4. 16 CFR Part 464 - Rule on Unfair or Deceptive Fees · Electronic Code of Federal Regulations
  5. 5. House Bill 583 (2026) - Short-term rentals, bill status · Idaho State Legislature
  6. 6. Short-term Rental Marketplaces · Idaho State Tax Commission
  7. 7. Travel and Convention Tax · Idaho State Tax Commission
  8. 8. Sales and Use Taxes: Basics Guide · Idaho State Tax Commission
  9. 9. Auditorium District Taxes · Idaho State Tax Commission
  10. 10. Idaho Tax Commission to administer more auditorium districts taxes (March 31, 2026) · Idaho State Tax Commission
  11. 11. City Sales Taxes · Idaho State Tax Commission
  12. 12. Sales Tax: Filing and Paying · Idaho State Tax Commission
  13. 13. The Rule on Unfair or Deceptive Fees: Frequently Asked Questions · Federal Trade Commission
  14. 14. Idaho Association of Realtors, Inc. v. City of Lava Hot Springs, Docket No. 50888 (decided May 21, 2025) · Idaho Supreme Court (opinion text via FindLaw)
  15. 15. Short-Term Rental License · City of Boise City Clerk
  16. 16. Short-Term Rentals · City of McCall
  17. 17. Local Option Tax · City of McCall
  18. 18. Short Term Rental (STR) · City of Sandpoint Planning and Community Development
  19. 19. Resort City Tax: Short Term Rental Occupancy Tax · City of Sandpoint Finance
  20. 20. Local Option Tax (LOT) · City of Ketchum
  21. 21. Short-Term Rentals · City of Ketchum
  22. 22. Short-Term Rental · City of Driggs City Clerk
  23. 23. Sales Tax · City of Driggs City Clerk
  24. 24. Short Term Rental Information · City of Victor City Clerk
  25. 25. Local Option Tax · City of Sun Valley
  26. 26. Planning · Fremont County
  27. 27. Greater Boise Auditorium District (Hazard Mitigation Plan, Volume 2, section 13) · Ada County Office of Emergency Management
  28. 28. Original Local Option Tax Proposed Renewal and Adjustments · City of Ketchum
  29. 29. Lodging: Types of Tax Due · Idaho State Tax Commission
  30. 30. Occupancy tax collection and remittance by Airbnb in Idaho · Airbnb Help Center
  31. 31. Responsible hosting in the United States · Airbnb Help Center