Colorado lodging tax on Airbnb
Verdict for Colorado
- Airbnb collects
- State sales tax, state-administered local taxes and some home-rule city taxes
- You may still owe
- Home-rule city lodging and sales taxes Airbnb does not collect; bookings made off Airbnb
Researched from Airbnb's Colorado tax page and the Colorado Department of Revenue. Airbnb's page also lists metropolitan district taxes (typically 0.5% to 5.5%). Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on short-term lodging
Reported- Rate
- 2.9%
- Applies to
- Rooms and accommodations, except qualifying stays of 30 or more consecutive days
- Airbnb collects
- Yes
- Where to register
- Colorado Department of Revenue
- Source
State-administered local sales tax
Reported- Rate
- Varies by location (typically 1% to 5%, per Airbnb)
- Applies to
- Short stays in cities, counties and districts whose sales tax the state administers
- Airbnb collects
- Yes
- Where to register
- —
- Source
County lodging tax
Reported- Rate
- Varies by county (typically 0.9% to 2%, per Airbnb)
- Applies to
- Stays of less than 30 days in counties that levy it
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local marketing district tax
Reported- Rate
- Varies by district (typically 1.4% to 4%, per Airbnb)
- Applies to
- Stays of less than 30 days in a local marketing district
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local transient occupancy, lodging and sales taxes in home-rule cities
Reported- Rate
- Set by each city and county
- Applies to
- Short stays in home-rule cities that collect their own taxes
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on short-term lodgingReported | 2.9% | Rooms and accommodations, except qualifying stays of 30 or more consecutive days | Yes | Colorado Department of Revenue | |
| State-administered local sales taxReported | Varies by location (typically 1% to 5%, per Airbnb) | Short stays in cities, counties and districts whose sales tax the state administers | Yes | — | |
| County lodging taxReported | Varies by county (typically 0.9% to 2%, per Airbnb) | Stays of less than 30 days in counties that levy it | Yes | — | |
| Local marketing district taxReported | Varies by district (typically 1.4% to 4%, per Airbnb) | Stays of less than 30 days in a local marketing district | Yes | — | |
| Local transient occupancy, lodging and sales taxes in home-rule citiesReported | Set by each city and county | Short stays in home-rule cities that collect their own taxes | Partly | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Colorado lodging tax?
- Colorado has no single statewide lodging tax. Airbnb's Colorado page says it collects the 2.9% state sales tax and, depending on location, county lodging, local marketing district and local sales taxes. It also lists some home-rule cities, such as Boulder.
- What might a host still owe?
- Home-rule cities collect their own taxes and need a separate agreement with Airbnb. Where Airbnb has none, the host may need to register with the city and pay those taxes.
- Does the tax apply to long stays?
- The Colorado Department of Revenue exempts qualifying stays of at least 30 consecutive days under a written agreement.
Sources
- Occupancy tax collection and remittance by Airbnb in Colorado (Tier 1, Airbnb Help Center)
- Sales & Use Tax Topics: Rooms & Accommodations (Tier 1, Colorado Department of Revenue)
- Sales Tax Guide (Tier 1, Colorado Department of Revenue)
- DR 1485 - County Lodging Tax and Visitor Benefit Tax Return (Tier 1, Colorado Department of Revenue)
- DR 1490 - Local Marketing District Tax Return (Tier 1, Colorado Department of Revenue)
- Airbnb works out deal with town of Breckenridge to begin collecting taxes on hosts' behalf (Tier 2, Summit Daily)
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General information, not tax advice. Confirm with your state or a tax professional.