What is the Idaho state lodging tax rate?

6% statewide. Idaho applies 6% state sales tax plus a 2% Travel and Convention tax on lodging — both collected by the platforms in most cases. Resort cities (McCall, Ketchum, Sun Valley, Driggs, Stanley) layer their own local-option resort taxes that range from 1% to 5% on lodging. The City Hall is the right contact for local-option compliance because it is not on the marketplace-facilitator schedule. Idaho does not require state-level STR registration, but counties may require a CC&R-style affidavit for properties in subdivisions.

Do Airbnb and Vrbo collect Idaho lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in Idaho?

Cities and counties may add 0% to 5% on top of the state rate.

Where can I see the official source?

The authoritative source is the Idaho Department of Revenue at https://tax.idaho.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Idaho Lodging Tax Calculator

How Idaho lodging tax works

Idaho stacks three distinct components on short-term rental stays:

6% state sales tax — applies to the room charge on stays under 31 days.
2% state travel and convention tax — added on top, funds Idaho tourism.
Local resort city tax / auditorium district tax — resort cities and select districts add up to 5% more on lodging.

Effective rates in Idaho’s top STR markets:

Coeur d’Alene (Kootenai County): 6% sales + 2% travel = 8%, plus a 5% Greater Coeur d’Alene Auditorium District tax inside city limits → ~13%
McCall (Valley County): 6% + 2% + 3% McCall local option tax = ~11%
Sun Valley / Ketchum (Blaine County): 6% + 2% + 3% Ketchum local option tax = ~11%
Boise (Ada County): 6% + 2% + 5% Greater Boise Auditorium District tax = ~13%
Sandpoint (Bonner County): 6% + 2% + 7% Sandpoint local option tax = ~15%

Platform collection

Airbnb and Vrbo collect and remit the 6% state sales tax and the 2% travel and convention tax in most cases — they handle the state-level layers automatically. For local resort city taxes and auditorium district taxes, coverage is patchy. McCall, Ketchum, and Sandpoint local option taxes are frequently the host’s responsibility. Auditorium district taxes in Boise and Coeur d’Alene are sometimes platform-collected, sometimes not.

The Idaho State Tax Commission publishes verification at tax.idaho.gov. Always confirm against the most recent marketplace facilitator list before assuming the local layer is handled.

What this means in practice

For the state 8% combined layer — usually fine; platforms handle it.
For resort city and auditorium district taxes — you likely need to register with the city (McCall, Ketchum, Sandpoint) or the auditorium district (Boise, Coeur d’Alene), file monthly or quarterly returns, and remit the local portion yourself.
For direct bookings — none of this is handled. Register and file all three layers.
31+ night stays are exempt from Idaho sales tax and the travel and convention tax. Local option taxes typically follow the same rule, but verify with the resort city.
Hosts must also obtain a seller’s permit from the state, even when platforms collect on your behalf.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Coeur d’Alene or Boise inside the auditorium district = 5%. McCall or Ketchum = 3%. Sandpoint = 7%. Outside resort city limits = 0%.
The calculator combines the 8% state layer with your local add-on for the effective rate guests see at checkout.

Source: Idaho State Tax Commission. Verified 2026-05-11. Not tax advice — confirm with a CPA or the local resort city before filing.