Short-term rental & Airbnb taxes in Summit County, CO (2026)
Short-term rental guests in Summit County pay roughly 8.38% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| Combined Colorado state + Summit County sales tax (unincorporated areas)Paid to the Colorado Department of Revenue, which forwards the 2% county portion to Summit County (rate includes the 2.9% state sales tax plus county/special-district levies). Airbnb/Vrbo/HomeAway collect and remit as marketplace facilitators; hosts who book exclusively through those platforms (or use a remitting property manager) do not need their own sales tax license, otherwise the host must obtain a license and remit. | 6.375% | varies |
| Summit County short-term lodging tax (unincorporated areas)Effective January 1, 2023; state-administered and remitted to the Colorado Department of Revenue. Marketplace platforms collect on bookings made through them; hosts taking direct bookings must collect and remit. | 2% | varies |
What will guests pay on a Summit County stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Summit County occupancy tax calculator
| Gross rent | $450.00 |
| Combined Colorado state + Summit County sales tax (unincorporated areas) (6.375%)· collection varies | $28.69 |
| Summit County short-term lodging tax (unincorporated areas) (2%)· collection varies | $9.00 |
| Total tax (8.38%) | $37.69 |
| Guest pays | $487.69 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Summit County and your booking platform.