Boise Short-Term Rental Regulations

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Permit & Licensing

No permit, license, fee, certification, or registration process exists for short-term rentals in Boise or anywhere in Idaho. Boise's former short-term rental license (City Code chapter 3-22) was repealed effective May 18, 2026.

Tax Obligations

Combined rate: 13% of gross rental income.

Collection: Registered short-term rental marketplaces (e.g., Airbnb, Vrbo) collect and remit state sales tax, travel and convention tax, and Greater Boise Auditorium District room tax on the host's behalf. Hosts who rent directly (not solely through a registered marketplace) must obtain their own seller's permit, travel-and-convention-tax permit, and auditorium-district-tax permit and self-collect and remit.

Filing: Monthly filers must file by the 20th of the month following the tax period (for direct bookings not already reported by a registered marketplace); a return is due even with zero sales.

Rental Limits

Boise does not impose an annual cap on the number of nights you can rent.

Occupancy & Density Limits

A city may not impose an STR-specific occupancy cap stricter than the standard non-transient residential occupancy limits set by the building code adopted by the Idaho Building Code Board.

Zoning & Restrictions

Idaho Code 67-6539 (amended 2026) bars any Idaho city or county from banning short-term rentals; a short-term rental is classified as a non-transient residential use and is allowed wherever residential use is zoned. Boise repealed its short-term rental licensing ordinance (former City Code chapter 3-22) effective May 18, 2026 to comply with the state law. Cities may not require owner-occupancy, additional insurance, a conditional use permit in residential zones, density/proximity limits, or a cap on rental days. STRs remain subject only to generally-applicable nuisance, noise, parking, curfew, and traffic ordinances plus limited safety rules (smoke alarms, fire extinguisher, CO detector, egress ladders, occupancy limits, and a safety information handout).

Insurance & Safety

Insurance

Boise does not require short-term rental operators to carry specific insurance. Standard homeowner policies often exclude short-term rental activity, so many hosts obtain dedicated short-term rental or landlord liability coverage.

Safety & Operating Requirements

• Functioning smoke alarms in all sleeping areas (including basements, living rooms, and family rooms when used as sleeping areas)
• A functioning fire extinguisher and a functioning carbon monoxide detector on each floor
• Removable escape ladders in all above-ground-floor sleeping areas with a window
• Occupancy limits not exceeding non-transient residential limits under the building code
• An accessible informational handout describing exit locations, fire extinguisher/first-aid locations, and an emergency contact number

Platform Requirements

Idaho cities and counties, including Boise, are barred by state law from regulating the operation of short-term rental marketplaces (e.g., Airbnb, Vrbo).

Compliance Checklist

Follow these steps to legally operate a short-term rental in Boise:

1. Meet safety requirements. Functioning smoke alarms in all sleeping areas (including basements, living rooms, and family rooms when used as sleeping areas). A functioning fire extinguisher and a functioning carbon monoxide detector on each floor. Removable escape ladders in all above-ground-floor sleeping areas with a window. Occupancy limits not exceeding non-transient residential limits under the building code. An accessible informational handout describing exit locations, fire extinguisher/first-aid locations, and an emergency contact number.
2. Register for tax accounts. Set up lodging tax accounts with Idaho State Tax Commission (state sales tax and travel & convention tax, and administers Greater Boise Auditorium District room tax via Form 1250).
3. Collect and remit taxes. 13% on all bookings.

Frequently Asked Questions

Do you need a permit to run an Airbnb in Boise?

Boise does not require a dedicated short-term rental permit, but you must still register for and remit applicable lodging taxes. Confirm local zoning rules still allow short-term rentals at your property before listing.

Does Boise require a short-term rental to be your primary residence?

No. Boise does not impose a primary-residence requirement, so non-owner-occupied rentals are allowed.

How many days a year can you short-term rent in Boise?

Boise does not cap the number of nights per year you can short-term rent, though permitting, zoning, and occupancy rules still apply.

What taxes do you pay on a short-term rental in Boise?

Short-term rental stays in Boise are subject to a combined 13% in lodging taxes. This combines 6% Idaho State Sales Tax + 2% Idaho Travel and Convention Tax + 5% Greater Boise Auditorium District Room Tax. The host is responsible for collecting and remitting them.