Short-Term Rental Laws in Salt Lake City, UT (2026)
Salt Lake City legalized and began licensing short-term rentals for the first time effective July 1, 2026: a Short-Term Rental Business License is required, but STRs remain prohibited in all residential zones and are allowed only in designated mixed-use, downtown, and commercial/special-purpose districts. Each owner may hold one license for one dwelling unit, rentals are capped at 200 nights per calendar year with a two-night minimum stay, and unlicensed operators face fines of up to $1,000 per week. The city has stated STR applications are not being processed until after August 8, 2026.
Reviewed by the STR Rule Watch research team against 10 official sources. How we verify data
Salt Lake City STR rules at a glance
| Legal status | Restricted |
|---|---|
| Permit required | Yes |
| Permit name | Short-Term Rental Business License |
| Permit fee | $535 |
| Renewal | Annual |
| Owner occupancy required | No |
| Primary residence only | No |
| Max units per owner | 1 |
| Night cap per year | 200 nights |
| Minimum stay | 2 nights |
| Total occupancy taxes | ~15.52% of gross revenue |
| Enforcement | Per KSL's June 2026 coverage of the adopted ordinance: a designated local contact must respond to and address any nuisance within two hours; the short-term rental business license number must be posted on all listings; licensees must maintain strict compliance records and comply with safety codes and noise, waste, and nuisance regulations; the license is nontransferable. |
| Current rules effective | 2026-07-01 |
What will guests pay in taxes on a Salt Lake City stay?
Itemized occupancy taxes for Salt Lake City, UT — enter your nightly rate to see the real cost breakdown.
Salt Lake City occupancy tax calculator
| Gross rent | $450.00 |
| Utah combined state & local sales tax (Salt Lake City rate) (8.45%)· collection varies | $38.03 |
| Salt Lake County transient room tax (TRT) (4.25%)· collection varies | $19.13 |
| Utah state transient room tax (1.32%)· collection varies | $5.94 |
| Salt Lake City municipal transient room tax (1%)· collection varies | $4.50 |
| Tourism transient room tax (0.5%)· collection varies | $2.25 |
| Total tax (15.52%) | $69.84 |
| Guest pays | $519.84 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
Permits & licensing
Salt Lake City requires Short-Term Rental Business License to operate a short-term rental — the fee is $535, renewed annually.
Per the Consolidated Fee Schedule (amended 06/16/2026 by Ord. 2026-29): Short-Term Rental Property pays the standard business license Base Fee ($193 before Sept 2026; $198 effective Sept 2026) plus a $342 Per Unit Fee per rental unit, 'in approved zones only' (schedule cross-references Utah Code 10-8-85.4). Current single-unit total = $535 ($53,500 cents); rises to $540 effective September 2026. An annual Employee Fee ($28, rising to $29 effective Sept 2026, per employee) applies if the business has more than one employee.
Zoning & location rules
STRs are not allowed in any of Salt Lake City's residential zones. They are permitted only in approved districts: MU2, MU3, MU5, MU6, MU8, MU11 (mixed-use), M1 and M1-A (manufacturing), D1-D4 (downtown), GMU (gateway mixed-use), RP (research park), BP (business park), A (airport), and JRF (jordan river fairpark). For multifamily buildings, the city's official licensing page states that owners of multi-unit properties containing more than eleven (11) dwelling units may license up to 10% of the total dwelling units (example given: a 30-unit building may license up to 3 units); KSL's coverage of the ordinance described the threshold slightly differently (one license for buildings with 10 units or fewer, 10% of units above that). News coverage reports accessory dwelling units (ADUs) may not be used as STRs.
Taxes
| Tax | Rate | Who collects |
|---|---|---|
| Utah combined state & local sales tax (Salt Lake City rate)Combined rate for Salt Lake City (loc. code 18-122) effective July 1, 2026 per Utah State Tax Commission rate chart. Airbnb and other marketplace platforms collect and remit Utah sales and lodging taxes for platform bookings; hosts must register and remit on direct bookings. | 8.45% | varies |
| Salt Lake County transient room tax (TRT)County-wide TRT (TR column) for Salt Lake City per Utah Tax Commission 'other taxes' rate chart effective July 1, 2026. Applies to stays under 30 consecutive days. | 4.25% | varies |
| Utah state transient room taxState transient room tax (SR column) shown for Salt Lake City on the official rate chart effective July 1, 2026. Note: Airbnb's Utah help page still lists the older 0.32% state rate. | 1.32% | varies |
| Salt Lake City municipal transient room taxMunicipal TRT (TM column) per official rate chart effective July 1, 2026. | 1% | varies |
| Tourism transient room taxTT column per official rate chart; combined transient room rate for Salt Lake City is 7.07%, which stacks on the 8.45% combined sales tax for a total lodging tax burden of approximately 15.52%. | 0.5% | varies |
Enforcement & penalties
Per KSL's June 2026 coverage of the adopted ordinance: a designated local contact must respond to and address any nuisance within two hours; the short-term rental business license number must be posted on all listings; licensees must maintain strict compliance records and comply with safety codes and noise, waste, and nuisance regulations; the license is nontransferable. The city's licensing page additionally requires each licensed property to display the City-provided notice inside the rental and near the front door, and to provide local and emergency contact information on the application. Violations can lead to suspension or revocation of the license. City STR licensing help line: (801) 535-7980.
Operating out of compliance or without a license can bring weekly fines of up to $1,000 (assessed every seven days), plus suspension or revocation of the Short-Term Rental Business License.
⚠️ HOA/condo rules may prohibit STRs regardless of city law.
Getting legal in Salt Lake City: 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: STRs are not allowed in any of Salt Lake City's residential zones. They are permitted only in approved districts: MU2, MU3, MU5, MU6, MU8, MU11 (mixed-use), M1 and M1-A (manufacturing), D1-D4 (downtown), GMU (gateway mixed-use), RP (research park), BP (business park), A (airport), and JRF (jordan river fairpark). 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
Apply for the Short-Term Rental Business License
Budget $535, renewed annually. Per the Consolidated Fee Schedule (amended 06/16/2026 by Ord. Apply through the city — the official application page is linked in the sources below.
- 4
Set up tax collection & remittance
Platforms don't collect everything here: Utah combined state & local sales tax (Salt Lake City rate) (8.45%), Salt Lake County transient room tax (TRT) (4.25%), Utah state transient room tax (1.32%), Salt Lake City municipal transient room tax (1%), Tourism transient room tax (0.5%) are remitted by the host. Register with the taxing authority before your first booking and calendar the filing deadlines.
- 5
Configure your listing to the operating limits
Set your calendar and listing rules to respect the 200-night annual cap, 2-night minimum stay, 1-unit-per-owner limit — platform delisting and fines in this market typically start with listings that visibly violate these limits.
- 6
Calendar the renewal before you forget it
This permit renews annually (budget $535 again). Most cities take weeks to process renewals and don't send reminders — our Host plan emails you at 60/30/7 days out.
- 7
Know the cost of getting it wrong
Operating out of compliance or without a license can bring weekly fines of up to $1,000 (assessed every seven days), plus suspension or revocation of the Short-Term Rental Business License. Per KSL's June 2026 coverage of the adopted ordinance: a designated local contact must respond to and address any nuisance within two hours; the short-term rental business license number must be posted on all listings; licensees must maintain strict compliance records and comply with safety codes and noise, waste, and nuisance regulations; the license is nontransferable. Full enforcement details and penalties are covered above.
Recent rule changes in Salt Lake City
July 1, 2026critical
STR licensing ordinance takes effect; application processing delayed to August 2026
The ordinance took effect July 1, 2026: license required, approved zones only (no residential zones), one license per owner, 200-night annual cap, 2-night minimum stay, off-street parking, 2-hour-response local designee, and up to $1,000/week fines for noncompliance. The city's licensing page states applications 'are not currently being processed. Please check back after August 8, 2026.'
Official source →June 16, 2026critical
SLC Council adopts first-ever short-term rental licensing program
As part of the FY 2026-27 budget process, the Salt Lake City Council adopted an ordinance (new business-licensing Chapter 5.13) creating the city's first STR licensing framework, ending the era in which sub-30-day rentals were effectively prohibited outside hotel-type uses. The Consolidated Fee Schedule was amended 06/16/2026 by Ord. 2026-29 to add Short-Term Rental Property fees ($342 per unit plus base license fee).
Official source →
Frequently asked questions
›Is Airbnb legal in Salt Lake City?
Airbnb is legal in Salt Lake City, UT, but with significant restrictions — check the zoning and eligibility rules on this page before listing. Always confirm current requirements with the city before operating.
›Do I need a permit for a short-term rental in Salt Lake City?
Yes. Salt Lake City requires a Short-Term Rental Business License to operate a short-term rental, which costs $535 and must be renewed annually. Always confirm current requirements with the city before operating.
›How much does a Salt Lake City short-term rental permit cost?
The Short-Term Rental Business License costs $535 (annual renewal). Per the Consolidated Fee Schedule (amended 06/16/2026 by Ord. 2026-29): Short-Term Rental Property pays the standard business license Base Fee ($193 before Sept 2026; $198 effective Sept 2026) plus a $342 Per Unit Fee per rental unit, 'in approved zones only' (schedule cross-references Utah Code 10-8-85.4). Current single-unit total = $535 ($53,500 cents); rises to $540 effective September 2026. An annual Employee Fee ($28, rising to $29 effective Sept 2026, per employee) applies if the business has more than one employee.
›Can I Airbnb a non-primary residence in Salt Lake City?
Yes — Salt Lake City does not limit short-term rentals to primary residences, although each owner is capped at 1 unit. 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 Salt Lake City?
Hosts in Salt Lake City are subject to: Utah combined state & local sales tax (Salt Lake City rate) (8.45%), Salt Lake County transient room tax (TRT) (4.25%), Utah state transient room tax (1.32%), Salt Lake City municipal transient room tax (1%), Tourism transient room tax (0.5%) — roughly 15.52% total on gross rental revenue. Platforms like Airbnb collect some of these automatically; check each line's collection method on this page.
›How many nights per year can I rent out my home in Salt Lake City?
Salt Lake City caps short-term rentals at 200 nights per year, with a minimum stay of 2 nights. Always confirm current requirements with the city before operating.
›How many short-term rentals can I own in Salt Lake City?
Salt Lake City caps operators at 1 short-term rental unit. Always confirm current requirements with the city before operating.
›Does Airbnb collect taxes automatically in Salt Lake City?
No — in Salt Lake City 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 Salt Lake City?
Operating out of compliance or without a license can bring weekly fines of up to $1,000 (assessed every seven days), plus suspension or revocation of the Short-Term Rental Business License. Per KSL's June 2026 coverage of the adopted ordinance: a designated local contact must respond to and address any nuisance within two hours; the short-term rental business license number must be posted on all listings; licensees must maintain strict compliance records and comply with safety codes and noise, waste, and nuisance regulations; the license is nontransferable. See the enforcement section on this page for full details.
›When did Salt Lake City's current short-term rental rules take effect?
The current ordinance took effect on July 1, 2026. See the change timeline on this page for amendments since, and the sources section for the official text.
Salt Lake City's STR rules changed 2 times recently.
Get an email the moment Salt Lake City changes its short-term rental rules — plus renewal reminders before your permit expires.
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More resources
- How to get a short-term rental permit in Salt Lake City
- Salt Lake City short-term rental taxes explained
- Can I Airbnb in Salt Lake City?
- All Utah STR laws by city
- Occupancy tax calculator
- Compare STR permit costs across cities
- Salt Lake City ranks among most expensive str permit cities
- Salt Lake City ranks among highest str occupancy tax cities
- STR city rankings: strictest, cheapest permits & more
- What is transient occupancy tax?
- How do night caps work?
- Best STR compliance tools, compared
- Latest STR rule changes nationwide
Sources
- Salt Lake City Finance — Short-Term Rentals (official licensing page)retrieved July 20, 2026
- Salt Lake City Planning Division — Frequently Asked Questions (short-term rentals)retrieved July 20, 2026
- Salt Lake City Consolidated Fee Schedule (amended 06/16/2026 by Ord. 2026-29)retrieved July 20, 2026
- Utah State Tax Commission — Combined Sales and Use Tax Rates effective July 1, 2026retrieved July 20, 2026
- Utah State Tax Commission — Other Sales Tax Rates and Fees (transient room) effective July 1, 2026retrieved July 20, 2026
- Utah State Tax Commission — Transient Room Taxesretrieved July 20, 2026
- Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Utahretrieved July 20, 2026
- KSL — Salt Lake City to begin requiring business licenses for short-term rentalsretrieved July 20, 2026
- Salt Lake Tribune — SLC moves to license short-term rentals for the first time (June 22, 2026)retrieved July 20, 2026
- ShortTermRentalz — Salt Lake City introduces first short-term rental licensing schemeretrieved July 21, 2026
This page is informational only and is not legal, tax, or financial advice. Rules change and enforcement varies — verify current requirements with Salt Lake City and a qualified professional before operating.