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Idaho Short-Term Rental Regulations by City

Comprehensive short-term rental guides for 8 markets in Idaho.

3
⚠️ Moderate
38%
5
✅ Permissive
63%

⚠️ Moderate

3 markets

McCall

Idaho

Moderate

McCall requires all short-term rentals to obtain an annual permit and pass a fire safety inspection. A 6% Local Option Tax (LOT) is required for stays under 30 days, which must be remitted quarterly to the city.

Permit required
0.1% total tax

✅ Permissive

5 markets

Moscow

Idaho

Permissive

Moscow requires a short-term rental permit and annual safety inspections, with fees varying based on owner-occupancy status.

Permit required
0.1% total tax

Sun Valley

Idaho

Moderate

Short-term rentals are strictly regulated in Sun Valley and require an annual permit and a fire safety inspection. Hosts must collect and remit a combined 12% local occupancy tax in addition to state sales taxes.

Permit required
0.2% total tax

Boise

Idaho

Moderate

The City of Boise requires all short-term rental operators to obtain an annual license and adhere to safety standards, including the posting of a 24/7 local contact. Hosts are subject to a 13% total tax rate, consisting of state sales tax, state travel tax, auditorium district tax, and a 4% Boise municipal room tax.

Permit required
0.1% total tax

Nampa

Idaho

Permissive

Nampa requires all short-term rental operators to obtain a specific STR permit and a city business license, while adhering to occupancy and parking standards.

Permit required
0.1% total tax

Idaho Falls

Idaho

Permissive

Short-term rentals are a permitted residential use in Idaho Falls, requiring no specific city-level STR permit but necessitating tax registration with the state and the Idaho Falls Auditorium District.

0.1% total tax

Pocatello

Idaho

Permissive

Pocatello permits short-term rentals in most residential and commercial zones, requiring a city business license, fire safety compliance, and the collection of 13% total taxes.

Permit required
0.1% total tax

Meridian

Idaho

Permissive

Meridian does not have a dedicated short-term rental ordinance or city-level permit, treating STRs as a permitted residential land use under Idaho state law.

0.1% total tax