Short-Term Rental Regulations in Colorado

State Overview
Colorado does not preempt local STR regulation. The state imposes a 4% State Sales Tax on Lodging in addition to any local taxes.

Cities in Colorado

City Permit Tax Rate Day Limit Primary Res.
Aspen ✓ Required 17.35% 120 days–unlimited (varies by permit type) Varies
Boulder ✓ Required 12.835% No annual cap · per-stay limit Required
Breckenridge ✓ Required 12.275% No annual cap · per-stay limit No
Colorado Springs ✓ Required 10.20% No limit Varies
Crested Butte ✓ Required 7.9% 90 days–unlimited (varies by permit type) Varies
Denver ✓ Required 13.65% No annual cap · per-stay limit Required
Durango ✓ Required 14.65% No annual cap · per-stay limit No
Estes Park ✓ Required 14.2% No limit No
Steamboat Springs ✓ Required 18.4% No annual cap · per-stay limit No
Telluride ✓ Required 17.22% 29 days–unlimited (varies by permit type) No
Vail ✓ Required 10.8% No limit No
Winter Park ✓ Required 13.2% No limit No

Colorado's STR Landscape

Colorado does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 4% State Sales Tax on Lodging in addition to local taxes.

Regulation varies significantly across cities. Some cities (Aspen, Boulder, Colorado Springs, Crested Butte, Denver) require primary residence, while others (Breckenridge, Durango, Estes Park, Steamboat Springs, Telluride, Vail, Winter Park) allow non-owner-occupied rentals. Tax rates vary from 7.9% to 18.4%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Carolina 7 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city