Short-Term Rental Regulations in Idaho

State Overview
Idaho Code § 67-6539 prohibits counties and cities from enacting or enforcing any ordinance that has the express or practical effect of prohibiting short-term or vacation rentals; localities may adopt only reasonable health/safety regulations and cannot impose greater restrictions than on comparable single-family dwellings. The state imposes a 6% + 2% Idaho State Sales Tax + Travel and Convention Tax in addition to any local taxes.

Cities in Idaho

City Permit Tax Rate Day Limit Primary Res.
Boise Not required 13% No limit No →
Coeur d’Alene ✓ Required 8% (6% Idaho state sales tax + 2% Idaho travel and convention tax; Coeur d'Alene/Kootenai County is not within any Idaho auditorium district and has no local-option lodging tax) No annual cap · per-stay limit No →
Sun Valley ✓ Required 12% (6% Idaho state sales tax + 2% Idaho travel & convention tax + 4% Sun Valley Local Option Tax occupancy sales rate on short-term rentals) No limit No →

Idaho's STR Landscape

Idaho Code § 67-6539 prohibits counties and cities from enacting or enforcing any ordinance that has the express or practical effect of prohibiting short-term or vacation rentals; localities may adopt only reasonable health/safety regulations and cannot impose greater restrictions than on comparable single-family dwellings. The state imposes a 6% + 2% Idaho State Sales Tax + Travel and Convention Tax in addition to local taxes.

Regulation varies significantly across cities. Tax rates vary from 8% (6% Idaho state sales tax + 2% Idaho travel and convention tax; Coeur d'Alene/Kootenai County is not within any Idaho auditorium district and has no local-option lodging tax) to 13%.

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 Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 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