Idaho Short-Term Rental Laws by City (2026)
Short-term rental rules in Idaho are set city by city — a property that is legal to rent nightly in one town can be prohibited a few miles away. The table below covers 1 Idaho city (1 human-verified against official sources), with each city's legal status, permit cost, and last-verified date.
Statewide short-term rental rules in Idaho
Idaho has no statewide short-term rental permit or registration, and as of July 1, 2026 it has the broadest state preemption in the country: amended Idaho Code § 67-6539 (2026 HB 583) forbids cities and counties from requiring any license, fee, permit, certification, or registration to operate an STR, bans owner-occupancy rules, night caps, density caps, inspections, and other STR-specific restrictions, and classifies STRs as a non-transient residential use for zoning and building codes. Localities may only mandate basic safety items (smoke alarms, fire extinguisher, CO detectors, escape ladders, occupancy limits per building code, and an emergency-info handout). Guests pay Idaho's 6% sales tax and 2% Travel and Convention tax (plus auditorium-district or local-option taxes where applicable), which booking platforms are required by state law to collect and remit.
Full statewide rules: permits, taxes & enforcement
Idaho has no statewide short-term rental permit or registration, and as of July 1, 2026 it has the broadest state preemption in the country: amended Idaho Code § 67-6539 (2026 HB 583) forbids cities and counties from requiring any license, fee, permit, certification, or registration to operate an STR, bans owner-occupancy rules, night caps, density caps, inspections, and other STR-specific restrictions, and classifies STRs as a non-transient residential use for zoning and building codes. Localities may only mandate basic safety items (smoke alarms, fire extinguisher, CO detectors, escape ladders, occupancy limits per building code, and an emergency-info handout). Guests pay Idaho's 6% sales tax and 2% Travel and Convention tax (plus auditorium-district or local-option taxes where applicable), which booking platforms are required by state law to collect and remit.
Reviewed by the STR Rule Watch research team against 7 official sources. How we verify data
Idaho statewide STR rules at a glance
| Legal status | Unregulated |
|---|---|
| Permit required | No |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~8% of gross revenue |
| Insurance | None. State law expressly prohibits cities and counties from requiring additional insurance for STRs (I.C. § 67-6539(2)(a)(iii)). |
| Enforcement | C. |
| Current rules effective | 2026-07-01 |
State law & local authority
Statewide, an STR 'shall be classified as a non-transient residential use for zoning and building code purposes' (I.C. § 67-6539(1)). Cities and counties cannot impose STR-specific zoning tools: conditional use permits in residential zones, proximity spacing between STRs, caps on the number of STRs, owner-occupancy requirements, and rental-day limits are all expressly listed as prohibited 'different restrictions or obligations' under § 67-6539(2)(a).
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Idaho state sales taxApplies to lodging stays of 30 days or less. Short-term rental marketplaces must register with the State Tax Commission and collect/remit for all bookings they facilitate (I.C. § 63-1804(2)); owners who take direct bookings must register and collect themselves (I.C. § 63-1804(5)). | 6% | varies |
| Idaho Travel and Convention taxStatewide 2% tax on lodging stays of 30 days or less, including vacation-home rentals. Collected by marketplaces for platform bookings; direct-booking hosts must register and collect. Auditorium district taxes (e.g., Greater Boise, Pocatello, Idaho Falls areas) and local-option resort-city taxes may also apply in some locations; marketplaces must collect any local lodging taxes as well (I.C. § 63-1804(3)). | 2% | varies |
Enforcement & penalties
STR properties, owners, and tenants remain subject to generally applicable local ordinances and penalties — noise, parking, nuisance, curfew, and traffic — the same as any other residence (I.C. § 67-6539(6)). Cities/counties may by ordinance require only the safety items listed in § 67-6539(3): smoke alarms in all sleeping areas, a fire extinguisher and CO detector on each floor, removable escape ladders for above-ground sleeping areas with windows, occupancy limits no stricter than the adopted building code, and an emergency-information handout for guests.
Statewide sources
- Idaho Code § 67-6539 — Limitations on Regulation of Short-Term Rentals (Idaho Legislature)retrieved July 20, 2026
- House Bill 583 (2026) — bill status page, Idaho Legislatureretrieved July 20, 2026
- House Bill 583 (2026) — enrolled bill text (amends I.C. §§ 67-6539 and 63-1804)retrieved July 20, 2026
- Travel and Convention Tax — Idaho State Tax Commissionretrieved July 20, 2026
- Lodging: Short-term Rental Marketplaces — Idaho State Tax Commissionretrieved July 20, 2026
- Sales and Use Taxes: Basics Guide — Idaho State Tax Commissionretrieved July 20, 2026
- Senate Bill 1162 (2025) — bill status page, Idaho Legislature (failed)retrieved July 20, 2026
| City | Status | Permit fee | Last verified |
|---|---|---|---|
| Boise | Allowed | None | July 21, 2026 |
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This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.