Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Idaho tax professional before filing.
Idaho · USA · Short-term rental taxes
Short-Term Rental Taxes in Idaho
Short term rental taxes in Idaho: 6% sales tax plus the 2% travel and convention tax on stays of 30 days or less, a 5% auditorium district tax in Boise and other districts, and 5.3% income tax on profit.
The 30-Second Answer
- Short term rental tax in Idaho starts at 8%: the 6% sales tax plus the 2% travel and convention tax, charged on vacation-home stays of 30 days or less.
- Location adds more. Properties in the Greater Boise, Idaho Falls, Pocatello-Chubbuck or Mountain Community Center auditorium districts add a 5% district tax (Airbnb's rates), and resort cities such as Ketchum add a local-option tax on room sales.
- Marketplaces collect for you. The Tax Commission makes short-term rental marketplaces responsible for these taxes. Book guests directly and you need a seller's permit, filing by the 20th of the month after each period. State law (Idaho Code §67-6539) stops cities requiring an STR licence.
- Income tax is a flat 5.3% on rental profit above a small zero-rate band, reported on Idaho Form 40 by April 15, 2027 for tax year 2026.
Deductions
What Idaho STR Hosts Can Deduct
Idaho's income tax starts from your federal figures, so rental expenses deducted on Schedule E or C also reduce the 5.3% state tax.
Sales, travel and convention, and auditorium district taxes you collect belong to the state or district, not to you. Keep them out of rental income, or record them as income and deduct the same amount when remitted. Allocate costs between rental and personal days under IRC §280A if you use the home yourself.
Filing Calendar
Key Dates & Filing Calendar
Idaho lodging taxes are filed on the period the Tax Commission assigns, due the 20th of the following month. Income tax follows the April 15 deadline.
Auditorium district returns must be filed even for a period with no sales. Each district has its own form: 1250 (Greater Boise), 4150 (Idaho Falls), 4250 (Pocatello-Chubbuck), 4350 (Nampa) and 4450 (Mountain Community Center).
Idaho State Tax Commission — Travel and Convention Tax; Auditorium District Taxes; Individual Income Tax Filing and Paying
Federal & Idaho Income Tax Treatment
Passive Rental vs. Active Business: Which Applies to Your Idaho STR?
Your federal Schedule E or Schedule C result carries into your Idaho Form 40, where profit above the zero-rate band is taxed at a flat 5.3%.
Passive Rental — Schedule E
The usual route for lake and mountain homes
- Report rents and expenses on Schedule E; the net result flows into your Idaho return.
- No self-employment tax on net rental income.
- Passive-loss limits apply; the $25,000 allowance phases out between $100,000 and $150,000 of modified AGI.
- Depreciate the building over 27.5 years; furnishings acquired after January 19, 2025 qualify federally for permanent 100% bonus depreciation.
No ceiling; Idaho taxes the profit at a flat 5.3%
Active Business — Schedule C
For hosts who run it like a small lodge
- Applies when the average stay is 7 days or less and you provide substantial services (daily housekeeping, meals, guided trips).
- Net profit owes 15.3% self-employment tax; the Social Security part stops at the $184,500 2026 wage base.
- Losses may offset other income if you materially participate.
- May qualify for the federal §199A QBI deduction; Idaho still taxes the profit at 5.3%.
No ceiling; SE tax applies on top of federal and Idaho income tax
Depreciation
Depreciation for Idaho STR Properties
Depreciation is claimed on your federal return and carries into Idaho taxable income, lowering both taxes each year you rent.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Land is not depreciable, so split the purchase price between land and building. |
| Furniture, appliances & hot tubs | 5 years (MACRS) | Federally, items acquired after January 19, 2025 qualify for permanent 100% bonus depreciation. Ask your preparer whether Idaho requires an adjustment. |
| Docks, decks, driveways & fencing | 15 years (MACRS) for land improvements | Outdoor improvements separate from the building itself. |
| Roof, HVAC & structural upgrades | 27.5 years | Improvements to the building follow the building's life. |
Cost segregation can move components into 5- and 15-year classes for faster deductions. Get professional advice before commissioning a study.
On sale, depreciation claimed is recaptured federally at up to 25%. Idaho taxes the gain as part of your income at its flat rate, so plan for both.
Sales, Travel & District Taxes
Idaho Lodging Taxes on Vacation Rentals
Every Idaho vacation rental of 30 days or less carries the 6% sales tax and 2% travel and convention tax. Auditorium districts and resort cities add their own layer.
The Idaho State Tax Commission administers the sales, travel and convention, and auditorium district taxes. City local-option taxes are reported to the city that charges them.
8% statewide; 13% inside a 5% auditorium district, plus any city local-option tax
Idaho State Tax Commission — Lodging: Types of Tax Due; Short-term Rental Marketplaces; Auditorium District Taxes; City of Ketchum — Local Option Tax; Airbnb Help Center article 2302
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects the 6% sales tax, 2% travel and convention tax, the 5% auditorium district tax where it applies, and local occupancy taxes | Keep Airbnb's tax reports as proof the lodging taxes were remitted |
| Vrbo / Booking.com booking | The Tax Commission makes short-term rental marketplaces responsible for collecting all taxes due on the lodging they arrange | Check each booking breakdown. If a platform does not collect, the filing falls back on you |
| Direct booking | You collect the taxes, file with the Tax Commission under a seller's permit, and pay city taxes to the city | Register as a retailer before your first direct stay and keep tax separate from rent |
Lodgers staying more than 30 days continuously in the same unit do not owe the travel and convention tax. The Nampa Auditorium District was added to the Tax Commission's list in 2026; confirm its rate before charging it. Airbnb lists other city and county occupancy taxes at 0%–7%.
Platforms
Airbnb Tax in Idaho: What the Platforms Collect
Idaho puts the lodging-tax duty on short-term rental marketplaces, so most platform bookings are covered. Direct stays and IRS reporting are still on you.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K above $20,000 and 200 transactions; 1099-MISC for other payments of $2,000+ | Yes — 6% sales tax, 2% travel and convention tax, 5% auditorium district tax where applicable, and local occupancy taxes (0%–7%) | Earnings and tax reports in the host dashboard |
| Vrbo | Form 1099-K at the same federal thresholds | Responsible as a short-term rental marketplace under Idaho guidance — confirm the tax on each booking | Annual payout summary in the owner dashboard |
| Booking.com | Varies by payment model | Same marketplace duty where it arranges the stay. Confirm on your statements, especially if the guest pays you at the property | Invoices and payout statements in the extranet |
| Direct bookings | No third-party reporting; you report all income | No — you collect and file under your own seller's permit | Your own ledger |
Using More Than One Platform?
Each platform remits lodging taxes only on its own bookings. Your Idaho Form 40 and any direct-booking returns need the full picture, so track Airbnb, Vrbo, Booking.com and direct stays in one ledger.
US Reporting — 1099-K, Not DAC7
DAC7 is an EU directive and does not apply to Idaho rentals. US platforms report host payouts on Form 1099-K once gross payments exceed $20,000 and 200 transactions in the year. All rental income is taxable whether or not a form arrives.
Airbnb Help Center — Idaho occupancy tax collection (airbnb.com/help/article/2302); Idaho State Tax Commission — Short-term Rental Marketplaces; IRS — Form 1099-K
Illustrative P&L: An Idaho Lake Cabin
Example: a cabin earning $45,000 in rents (excluding sales, travel and convention, and district taxes paid by guests). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
Idaho hosts can be asked for records by the IRS and the Idaho State Tax Commission, for both income tax and any lodging taxes you filed.
| Keep | How long | Why |
|---|---|---|
| Booking records (dates, nights, guest, rate, channel) | At least 3 years after filing | Shows which stays were 30 days or less (taxable) and supports rental vs. personal days |
| Platform statements showing taxes collected | At least 3 years after filing | Proves the marketplace collected the sales, travel and convention, and district taxes |
| Direct-booking returns (Forms 850, 1152, district forms) | At least 3 years after filing | Evidence of what you reported and paid on direct stays |
| Expense receipts and invoices | 3 years from filing (6 if income is understated by more than 25%) | Supports deductions that flow from your federal return to Idaho |
| Purchase documents, improvements and depreciation schedule | Until 3 years after you sell | Needed for basis, gain and depreciation recapture |
Because Idaho cities cannot require an STR licence, there is often no local file on your rental. Your own booking and tax records are the main evidence if the Tax Commission asks.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for education only and is not tax or legal advice. Confirm current rates with the Idaho State Tax Commission, your city and a qualified tax professional before filing.
- Idaho State Tax Commission — Travel and Convention Tax — 2% rate; stays of 30 days or less; vacation-home rentals; Form 1152 due the 20th. https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax/
- Idaho State Tax Commission — Short-term Rental Marketplaces — Marketplaces responsible for all taxes; direct renters register as retailers. https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/lodging/rentals/
- Idaho State Tax Commission — Auditorium District Taxes — Five districts, forms and 20th-of-month due date. https://tax.idaho.gov/taxes/taxes-on-sales/aud/
- Idaho State Tax Commission — Sales and Use Taxes: Basics Guide — 6% sales tax; seller's permit. https://tax.idaho.gov/taxes/sales-use/online-guide/
- Idaho State Tax Commission — Individual Income Tax Rate Schedule and Filing — 5.3% rate; zero-rate band; April 15 due date. https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/
- Idaho Code §67-6539 — Short-term rentals — No local bans; no licence, fee, permit or registration requirement. https://legislature.idaho.gov/statutesrules/idstat/title67/t67ch65/sect67-6539/
- City of Ketchum — Local Option Tax — 3% on room sales, including short-term rentals under 30 days. https://ketchumidaho.gov/207/Local-Option-Tax-LOT
- Airbnb Help Center — Occupancy tax collection and remittance in Idaho — Taxes and rates Airbnb collects in Idaho. https://www.airbnb.com/help/article/2302
- IRS — Understanding your Form 1099-K — Federal third-party reporting for payment platforms. https://www.irs.gov/businesses/understanding-your-form-1099-k
Questions
Frequently Asked Questions — Idaho STR Taxes
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