Idaho lodging tax on Airbnb
Verdict for Idaho
- Airbnb collects
- State sales tax, travel and convention tax, auditorium district taxes, and all locally imposed occupancy taxes
- You may still owe
- Bookings made off Airbnb; taxable fees Airbnb does not collect tax on
Researched from Airbnb's Idaho tax page (article 2302) and Idaho State Tax Commission pages on short-term rental marketplaces, the travel and convention tax and auditorium district taxes. The Tax Commission says it began administering more auditorium districts (Nampa and Mountain Community Center, 5% from June 1, 2026) that Airbnb's page may not list. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on short-term lodging
Reported- Rate
- 6%
- Applies to
- Stays of 30 days or less (Airbnb applies it to the listing price including cleaning and guest fees, for reservations of 30 nights and shorter)
- Airbnb collects
- Yes
- Where to register
- Idaho State Tax Commission
- Source
Travel and convention tax
Reported- Rate
- 2%
- Applies to
- Stays of 30 days or less; not lodgers who stay more than 30 days continuously in the same room or space
- Airbnb collects
- Yes
- Where to register
- Idaho State Tax Commission
- Source
Auditorium district tax
Reported- Rate
- 5%
- Applies to
- Lodging inside an auditorium district; Airbnb lists the Greater Boise, Idaho Falls and Pocatello/Chubbuck districts, for reservations of 30 nights and shorter
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local (city and county) occupancy taxes
Reported- Rate
- Varies by city and county (Airbnb says typically 0%-7%)
- Applies to
- Reservations in cities or counties that impose a local occupancy tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on short-term lodgingReported | 6% | Stays of 30 days or less (Airbnb applies it to the listing price including cleaning and guest fees, for reservations of 30 nights and shorter) | Yes | Idaho State Tax Commission | |
| Travel and convention taxReported | 2% | Stays of 30 days or less; not lodgers who stay more than 30 days continuously in the same room or space | Yes | Idaho State Tax Commission | |
| Auditorium district taxReported | 5% | Lodging inside an auditorium district; Airbnb lists the Greater Boise, Idaho Falls and Pocatello/Chubbuck districts, for reservations of 30 nights and shorter | Yes | — | |
| Local (city and county) occupancy taxesReported | Varies by city and county (Airbnb says typically 0%-7%) | Reservations in cities or counties that impose a local occupancy tax | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Idaho lodging taxes?
- Airbnb's Idaho tax page says guests pay the 6% state sales tax and the 2% travel and convention tax on reservations of 30 nights and shorter, plus 5% auditorium district taxes in the districts it lists and all locally imposed occupancy taxes.
- Do I need Idaho tax permits if I only rent on Airbnb?
- The Idaho State Tax Commission says owners who use only a marketplace that collects and remits their taxes technically don't need the permits, but you must get them if you rent out lodging anywhere else or charge for fees the marketplace doesn't collect tax on.
- What is an auditorium district tax?
- It is a local tax on lodging inside certain districts. Airbnb's page lists 5% for the Greater Boise, Idaho Falls and Pocatello/Chubbuck auditorium districts, and the Tax Commission administers some district taxes.
Sources
- Occupancy tax collection and remittance by Airbnb in Idaho (Tier 1, Airbnb Help Center)
- Short-term Rental Marketplaces (Tier 1, Idaho State Tax Commission)
- Travel and Convention Tax (Tier 1, Idaho State Tax Commission)
- Auditorium District Taxes (Tier 1, Idaho State Tax Commission)
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General information, not tax advice. Confirm with your state or a tax professional.