Idaho Short-Term Rental Laws (2026)

Idaho short-term rental law changed substantially on July 1, 2026. House Bill 583 amended Idaho Code Section 67-6539 to bar cities and counties from requiring an STR license, fee, permit, certification, or registration and to prohibit many STR-only zoning and operating restrictions. The state still allows specified safety requirements and enforcement of generally applicable residential rules.

Taxes remain separate from land-use regulation. Stays of 30 days or less are generally subject to Idaho's 6% sales tax and 2% Travel and Convention Tax, plus any applicable auditorium-district and city local-option taxes.

Idaho Short-Term Rental Laws - Quick Answer

Effective date: Idaho's revised statewide preemption law took effect July 1, 2026.
Local STR permits: A county or city may not require a license, fee, permit, certification, or registration to operate a short-term rental.
Zoning: STRs are classified as non-transient residential land uses and remain subject to zoning requirements that apply to comparable residential uses.
Prohibited STR-only restrictions: Local governments may not impose owner-occupancy rules, rental-day limits, density caps, spacing requirements, residential-zone conditional-use permits, extra insurance, inspections, neighbor notices, or other listed STR-only obligations.
Allowed safety rules: A city or county may require listed smoke alarms, fire extinguishers, carbon-monoxide detectors, certain escape ladders, code-based occupancy limits, and an emergency-information handout.
Taxes: Idaho lodging for 30 days or less is generally subject to 6% sales tax and 2% Travel and Convention Tax, with district and local taxes possible.
Marketplace bookings: A short-term rental marketplace must collect taxes due on transactions it facilitates. Owners remain responsible for taxes on direct bookings.

The 2026 Idaho State Law

Governor Brad Little signed House Bill 583 in March 2026. The act amended Idaho Code Sections 67-6539 and 63-1804 and became effective July 1, 2026.

The law does more than prevent outright bans. It says cities and counties may not enact or enforce ordinances that expressly or practically prohibit any type of short-term or vacation rental. It also bars local rules that impose restrictions or obligations that would not apply but for the property's STR use, except for the specific safety measures authorized by the statute.

Short-Term Rental Definition

The statute incorporates the definition in Idaho Code Section 63-1803. Idaho's Tax Commission describes short-term rentals and vacation rentals as residences rented for a fee for 30 days or less. This 30-day-or-less threshold is also used for the state lodging taxes described below.

Residential Land-Use Classification

Under the amended law, a short-term or vacation rental is classified as a non-transient residential land use for zoning and building-code purposes. It remains subject to zoning requirements applicable to that residential classification and to building codes adopted by the Idaho Building Code Board.

This is not a blanket exemption from every local rule. Generally applicable rules for residential properties and occupants still apply. The key distinction is whether a local obligation applies equally to comparable residential uses or exists only because the home is rented short-term.

Local Restrictions Idaho Now Prohibits

Idaho Code Section 67-6539 lists STR-specific requirements cities and counties may not impose. As of July 1, 2026, the prohibited local requirements include:

owner occupation for any amount of time;
professional property management;
additional insurance;
use or statistical reporting;
additional fire protection or sprinklers;
additional or improved ingress and egress;
additional parking;
physical modifications required solely because of STR use;
STR inspections;
internal or external signs, notices, or diagrams;
limits on the number of days a property may be rented;
notices to neighboring properties;
increased sewer or utility capacity;
a conditional-use permit in a residential zone;
minimum separation or proximity rules between STRs;
citywide or countywide caps on the number of STRs; and
upgrades to current building codes unless the upgrade would also be required without the STR use.

The law separately states that no county or city may require a license, fee, permit, certification, or registration to operate an STR. Older Boise and resort-community permitting guidance should therefore not be presented as the current statewide rule without confirming how the locality revised its process after July 1, 2026.

Safety Requirements Cities and Counties May Adopt

The 2026 law provides a narrow list of STR-specific safety requirements that a city or county may adopt by ordinance:

Smoke alarms: functioning smoke alarms in all sleeping areas, including applicable basements, living rooms, and family rooms.
Fire and carbon-monoxide equipment: a functioning fire extinguisher and carbon-monoxide detector on each floor.
Escape ladders: removable escape ladders in sleeping areas with a window above the ground floor.
Occupancy: a maximum no stricter than the non-transient residential limits in the international building codes adopted by the Idaho Building Code Board.
Emergency information: an accessible handout stating exit locations, fire-extinguisher locations, any supplied first-aid-kit locations, and an emergency phone number for the owner or manager.

A local government may not add unrelated STR-only requirements beyond those permitted by the section. The property must still comply with residential building, fire, and safety requirements that apply regardless of rental duration.

Rules That Still Apply

Owners and guests remain subject to city and county ordinances that apply to other residential uses. Idaho's statute expressly identifies generally applicable:

noise rules;
parking rules;
nuisance ordinances;
curfews; and
traffic regulations.

Private obligations are also separate from municipal STR regulation. A lease, deed restriction, homeowners association covenant, condominium declaration, mortgage term, or insurance policy may affect whether an owner can rent even when the city cannot require an STR permit. Review those private documents before listing.

Idaho State Taxes on Short-Term Lodging

The Idaho State Tax Commission's Lodging - Types of Tax Due page says lodging taxes apply when a rental is provided for 30 days or less. Vacation homes and private residences are included.

6% Sales Tax

Idaho's statewide sales tax rate is 6%. Tax applies to the sales price of lodging and taxable related services. Hosts should use the Tax Commission's current guidance for cleaning charges, fees, amenities, and bundled services rather than assuming only the nightly rate is taxable.

2% Travel and Convention Tax

Idaho imposes a 2% Travel and Convention Tax on qualifying sleeping accommodations, including vacation-home rentals. Together, the 6% sales tax and 2% Travel and Convention Tax create an 8% statewide lodging-tax baseline for taxable stays.

Auditorium District Taxes

An auditorium-district tax can apply when the property lies inside a district boundary. The Greater Boise Auditorium District imposes a 5% room tax, so a taxable rental within its boundaries can have a 13% state-administered stack - 6% sales tax, 2% Travel and Convention Tax, and 5% district tax.

Confirm the parcel's district location. A mailing address or market name alone does not establish whether the property is inside a taxing boundary.

City Local-Option Taxes

Idaho resort cities may impose local-option taxes in addition to state taxes. The Tax Commission's official City Sales Taxes page lists participating cities, including Cascade, Donnelly, Driggs, Hailey, Ketchum, McCall, Sandpoint, Stanley, Sun Valley, and Victor.

Tax bases and rates differ. Some cities tax broad retail sales, while others focus on lodging, restaurant sales, or alcohol. Contact the city directly for the current lodging rate, return, due date, and marketplace treatment.

Marketplace and Direct-Booking Tax Duties

The Idaho State Tax Commission's Short-Term Rental Marketplaces guidance divides responsibility by booking channel:

Marketplace booking: the marketplace registers, collects, reports, and forwards taxes on lodging it arranges.
Direct booking: the lodging provider registers as a retailer and collects, reports, and forwards the taxes.
Mixed channels: the marketplace handles its transactions, while the owner handles direct transactions.

State sales tax, Travel and Convention Tax, and applicable auditorium-district tax are forwarded to the Idaho State Tax Commission. A local city tax may need to be forwarded directly to the city. House Bill 583 also revised Idaho Code Section 63-1804 so marketplaces collect state and applicable local-government taxes due on transactions they facilitate.

Do not assume a platform collects every city tax. Review the tax breakdown for each listing and preserve records showing which party collected and remitted each amount.

What the 2026 Law Means for Boise

Before July 1, 2026, Boise required an annual short-term rental license, an $80 fee, extra liability insurance, and a local representative. Those historic requirements conflict with multiple provisions in the amended Idaho Code, including the bans on STR licenses and fees, additional insurance, and professional property management requirements.

Accordingly, hosts should use Idaho Code Section 67-6539 - not an older application or third-party summary - as the controlling 2026 starting point. Boise may still enforce generally applicable residential noise, parking, nuisance, traffic, zoning, and building-code requirements and any STR safety measures within the statute's authorized list.

Tax duties remain. Properties in the Greater Boise Auditorium District may owe the 5% district room tax in addition to Idaho's 6% sales tax and 2% Travel and Convention Tax.

For operations support, see Checkmate's Boise Airbnb management page.

Coeur d'Alene, McCall, and Sun Valley

Idaho's preemption applies statewide, including resort and tourism markets. Cities may not maintain STR-only licenses, fees, owner-occupancy rules, rental-night limits, spacing rules, or caps prohibited by Section 67-6539. Hosts should still verify generally applicable residential rules and the authorized safety standards adopted locally.

Coeur d'Alene

Confirm noise, parking, nuisance, residential zoning, and any generally applicable business obligations directly with the city. Do not rely on pre-July 2026 STR permit instructions without checking whether they were withdrawn or revised. For management information, see Checkmate's Coeur d'Alene Airbnb management page.

McCall

McCall is listed by the Idaho State Tax Commission as a city with a local-option sales tax. Confirm the current lodging rate and filing process directly with McCall. Its land-use and operating rules must comply with the 2026 state preemption. See Checkmate's McCall Airbnb management page for local operations support.

Sun Valley

Sun Valley is also listed as a local-option-tax city. Verify the current tax base, rate, returns, and booking-platform treatment with the city. Local residential rules and authorized safety requirements may apply, but prohibited STR-only permits and restrictions may not. See Checkmate's Sun Valley Airbnb management page.

Idaho Host Compliance Checklist

Confirm the rental period. Idaho's lodging guidance treats residences rented for 30 days or less as short-term rentals.
Read the current statute. Start with Idaho Code Section 67-6539 as amended by House Bill 583, effective July 1, 2026.
Separate valid local rules from preempted ones. Generally applicable residential ordinances can remain enforceable; STR-only permits, fees, caps, spacing rules, owner-occupancy mandates, and other listed restrictions cannot.
Install safety equipment. Maintain smoke alarms, fire extinguishers, carbon-monoxide detectors, escape ladders where applicable, and clear emergency information.
Check private restrictions. Review leases, HOA documents, condominium declarations, mortgages, and insurance coverage.
Map every tax jurisdiction. Determine state, auditorium-district, and city local-option taxes for the exact address.
Audit each booking channel. Document platform collection and register for direct-booking tax duties.
Maintain records. Keep booking, exemption, tax, cancellation, fee, and marketplace-remittance documentation.
Manage guests. Enforce quiet hours, parking, occupancy, traffic, and nuisance rules that apply to the property.

Common Idaho Compliance Mistakes

Following an older city STR permit page after the July 1, 2026 preemption took effect.
Assuming the ban on STR permits eliminates tax registration or payment duties.
Ignoring generally applicable residential noise, parking, nuisance, or building rules.
Assuming the 8% state tax baseline is the complete rate in an auditorium district or local-option city.
Assuming Airbnb or Vrbo remits every local city tax.
Overlooking HOA, lease, mortgage, or insurance restrictions.
Using a market name rather than the parcel address to identify taxing boundaries.

Official Sources

Bottom Line

Idaho's 2026 law sharply limits local STR regulation. Cities and counties cannot require an STR permit or fee and cannot impose the listed STR-only restrictions, but generally applicable residential ordinances, authorized safety measures, state lodging taxes, district taxes, city local-option taxes, and private property restrictions still matter. Verify the exact address and booking channel before operating. This guide is general information, not legal or tax advice.