Short-Term Rental Laws in Boise, ID (2026)
Boise no longer requires any city license or permit for short-term rentals: the City Council repealed its STR ordinance effective May 18, 2026, after Idaho House Bill 583 (effective July 1, 2026) barred cities and counties from requiring licenses, fees, permits, or registration for STRs. State law classifies STRs as a nontransient residential use, so they are allowed wherever residential dwellings are, and cities cannot impose owner-occupancy rules, rental-day caps, or extra insurance. Hosts still owe Idaho's 6% sales tax, 2% travel and convention tax, and the 5% Greater Boise Auditorium District tax, which booking platforms must collect and remit for marketplace bookings.
Reviewed by the STR Rule Watch research team against 8 official sources. How we verify data
Boise STR rules at a glance
| Legal status | Allowed, no permit required |
|---|---|
| Permit required | No |
| Renewal | No renewal required |
| Owner occupancy required | No |
| Primary residence only | No |
| Total occupancy taxes | ~13% of gross revenue |
| Insurance | None. Idaho Code 67-6539 prohibits cities and counties from requiring additional insurance for short-term rentals. |
| Enforcement | The City of Boise states it will continue enforcing applicable nuisance, noise, parking, safety, occupancy, and other regulations consistent with state law and city code, but these must apply equally to all residential properties. |
| Current rules effective | 2026-05-18 |
What will guests pay in taxes on a Boise stay?
Itemized occupancy taxes for Boise, ID — enter your nightly rate to see the real cost breakdown.
Boise occupancy tax calculator
| Gross rent | $450.00 |
| Idaho Sales Tax (6%)· collection varies | $27.00 |
| Idaho Travel and Convention Tax (2%)· collection varies | $9.00 |
| Greater Boise Auditorium District Tax (5%)· collection varies | $22.50 |
| Total tax (13%) | $58.50 |
| Guest pays | $508.50 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Boise does not currently require a dedicated short-term rental permit, but state or county registration and tax rules may still apply.
No fee: Boise repealed its short-term rental license ordinance effective May 18, 2026, and Idaho Code 67-6539 (as amended by HB 583, 2026) now prohibits any city or county license, fee, permit, certification, or registration for short-term rentals.
Zoning & location rules
Under Idaho Code 67-6539, a short-term rental is classified as a nontransient residential use for zoning and building code purposes, so STRs are permitted in any zone that allows residential dwellings, citywide. Boise cannot impose STR-specific zoning restrictions, overlay districts, or proximity/density limits; only the same zoning requirements that apply to other residential uses apply.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Idaho Sales TaxApplies to lodging stays of 30 days or less. Short-term rental marketplaces (Airbnb, Vrbo) must register, collect, and remit for marketplace bookings; hosts taking direct bookings must register as retailers and remit themselves. | 6% | varies |
| Idaho Travel and Convention TaxStatewide tax on lodging stays of 30 days or less, including vacation-home rentals. Marketplaces collect and remit for platform bookings; direct-booking hosts remit themselves. | 2% | varies |
| Greater Boise Auditorium District Tax5% room tax on short-term lodging (30 days or less) within Greater Boise Auditorium District boundaries, which include Boise. Sellers offering short-term lodging in an auditorium district must charge the district's tax; marketplaces remit for platform bookings. | 5% | varies |
Enforcement & penalties
The City of Boise states it will continue enforcing applicable nuisance, noise, parking, safety, occupancy, and other regulations consistent with state law and city code, but these must apply equally to all residential properties. Under state law, cities may still require basic safety measures (smoke alarms, fire extinguishers, carbon monoxide detectors, occupancy limits per building code).
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Getting legal in Boise: the playbook
Generated from this market's verified rules — each step traces to the sources at the bottom of this page.
- 1
Verify your zoning
Location rules apply: Under Idaho Code 67-6539, a short-term rental is classified as a nontransient residential use for zoning and building code purposes, so STRs are permitted in any zone that allows residential dwellings, citywide. Boise cannot impose STR-specific zoning restrictions, overlay districts, or proximity/density limits; only the same zoning requirements that apply to other residential uses apply. Confirm your parcel's zoning with the city before applying — the full zoning rules are detailed above.
- 2
Check the covenant layer
HOA/condo rules may prohibit STRs regardless of city law.
- 3
No city permit needed — but register for taxes
Boise doesn't require a dedicated STR permit today, but state or county registration and tax accounts typically still apply (see the tax table above). Statuses like this change fast — see the change history below.
- 4
Line up required insurance
None. Idaho Code 67-6539 prohibits cities and counties from requiring additional insurance for short-term rentals.
- 5
Set up tax collection & remittance
Platforms don't collect everything here: Idaho Sales Tax (6%), Idaho Travel and Convention Tax (2%), Greater Boise Auditorium District Tax (5%) are remitted by the host. Register with the taxing authority before your first booking and calendar the filing deadlines.
- 6
Know the cost of getting it wrong
The City of Boise states it will continue enforcing applicable nuisance, noise, parking, safety, occupancy, and other regulations consistent with state law and city code, but these must apply equally to all residential properties. Under state law, cities may still require basic safety measures (smoke alarms, fire extinguishers, carbon monoxide detectors, occupancy limits per building code). Full enforcement details and penalties are covered above.
Recent rule changes in Boise
July 1, 2026material
HB 583 preemption takes effect statewide
Idaho Code 67-6539 as amended by HB 583 took effect, cementing the prohibition on local STR permits, fees, and STR-specific restrictions statewide.
Official source →May 18, 2026critical
Boise repeals its short-term rental ordinance; license no longer required
On May 12, 2026, Boise City Council approved repeal of the city's short-term rental ordinance to align with the new state law; the repeal took effect May 18, 2026, and a City of Boise short-term rental license is no longer required.
Official source →March 16, 2026critical
Idaho HB 583 signed: statewide preemption of local STR regulation
Governor Brad Little signed House Bill 583 (Session Law Chapter 22), amending Idaho Code 67-6539 to prohibit any city or county license, fee, permit, certification, or registration for short-term rentals, bar owner-occupancy mandates, rental-day limits, and STR-specific insurance requirements, and classify STRs as a nontransient residential use for zoning. Effective July 1, 2026.
Official source →
Frequently asked questions
›Is Airbnb legal in Boise?
Yes — short-term rentals like Airbnb are legal in Boise, ID, and no city permit is currently required. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Boise?
No permit is currently required to operate a short-term rental in Boise, ID, though other rules (taxes, safety, HOA restrictions) may still apply. Always confirm current requirements with the city before operating.
›Can I Airbnb a non-primary residence in Boise?
Yes — Boise does not limit short-term rentals to primary residences. Zoning and other restrictions may still apply. Always confirm current requirements with the city before operating.
›What taxes do short-term rental hosts pay in Boise?
Hosts in Boise are subject to: Idaho Sales Tax (6%), Idaho Travel and Convention Tax (2%), Greater Boise Auditorium District Tax (5%) — roughly 13% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›Do I need insurance to run a short-term rental in Boise?
None. Idaho Code 67-6539 prohibits cities and counties from requiring additional insurance for short-term rentals. Always confirm current requirements with the city before operating.
›Does Airbnb collect taxes automatically in Boise?
No — in Boise hosts are responsible for registering, collecting, and remitting the listed occupancy taxes themselves. Always confirm current requirements with the city before operating.
›What happens if I operate a short-term rental illegally in Boise?
The City of Boise states it will continue enforcing applicable nuisance, noise, parking, safety, occupancy, and other regulations consistent with state law and city code, but these must apply equally to all residential properties. Under state law, cities may still require basic safety measures (smoke alarms, fire extinguishers, carbon monoxide detectors, occupancy limits per building code). See the enforcement section on this page for full details.
›When did Boise's current short-term rental rules take effect?
The current ordinance took effect on May 18, 2026. See the change timeline on this page for amendments since, and the sources section for the official text.
Boise's STR rules changed 3 times recently.
Get an email the moment Boise changes its short-term rental rules — plus renewal reminders before your permit expires.
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Related
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- Bend, ORRestricted
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More resources
- How to get a short-term rental permit in Boise
- Boise short-term rental taxes explained
- Can I Airbnb in Boise?
- All Idaho STR laws by city
- Occupancy tax calculator
- Compare STR permit costs across cities
- Boise ranks among cities with no str permit required
- Boise ranks among easiest cities for airbnb
- STR city rankings: strictest, cheapest permits & more
- What is transient occupancy tax?
- Best STR compliance tools, compared
- Latest STR rule changes nationwide
Sources
- Short-Term Rental License | City of Boise (repeal notice)retrieved July 20, 2026
- Idaho Code Section 67-6539 — Limitations on Regulation of Short-Term Rentals and Vacation Rentalsretrieved July 20, 2026
- House Bill 583 (2026) — Idaho State Legislature bill statusretrieved 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
- Auditorium District Taxes | Idaho State Tax Commissionretrieved July 20, 2026
- FAQs | Greater Boise Auditorium Districtretrieved July 20, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Boise and a qualified professional before operating.