Short-term rental & Airbnb taxes in Boise, ID (2026)
Short-term rental guests in Boise pay roughly 13% 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 |
|---|---|---|
| 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 |
What will guests pay on a Boise stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
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.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Boise and your booking platform.