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% No annual cap · per-stay limit No →
Sun Valley ✓ Required 12% 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 7 cities Alaska 1 city Arizona 9 cities Arkansas 3 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Illinois 7 cities Indiana 4 cities Kentucky 3 cities Louisiana 2 cities Maine 4 cities Maryland 4 cities Massachusetts 6 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 12 cities North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Tennessee 7 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city