| Rule | Details |
|---|---|
| Regulatory Status | No specific regulation on record |
| Tax Rate | Idaho state sales tax 6%; state lodging tax applies; city/local taxes may apply — confirm with Idaho Tax Commission and Boise City Clerk. |
| Permit Fee | No license fee required as of May 18, 2026 (prior $80/yr annual license fee repealed). State and local lodging/sales tax registration still required. |
| Penalties | No STR-specific penalties remain. General nuisance, noise, and zoning violations subject to standard City Code penalties. |
| Occupancy Limit | Must comply with Idaho International Building Code residential occupancy limits; no city-specific cap stricter than IBC allowed under state law. |
There are currently no specific short-term rental regulations on record for Boise, Idaho as of 2026. The associated permit fees are No license fee required as of May 18, 2026 (prior $80/yr annual license fee repealed). State and loc.
Short-term rental operators in Boise should be aware of these tax obligations: Idaho state sales tax 6%; state lodging tax applies; city/local taxes may apply — confirm with Idaho Tax Commission and Boise City Clerk..
Key operational rules for vacation rental hosts in Boise include: Occupancy limit: Must comply with Idaho International Building Code residential occupancy limits; no city-specific cap stricter than IBC .
Zoning considerations for short-term rentals in Boise: STRs must comply with all standard residential zoning, noise, parking, nuisance, curfew, and traffic ordinances applicable to all residential uses. No STR-specific zoning overlay remains after repeal . Density rules: None — city may no longer impose STR-specific density caps under Idaho HB 583 / § 67-6539..
Hosts who fail to comply with Boise's short-term rental regulations may face enforcement action. No STR-specific penalties remain. General nuisance, noise, and zoning violations subject to standard City Code penalties..
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Boise: Platforms must not be regulated by city per Idaho Code § 67-6539(4). State marketplace facilitator tax rules (Idaho Code Title 63, Ch. 18) apply to platforms..
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗There are currently no specific short-term rental regulations on record for Boise. Hosts should verify with local authorities. Boise City Council repealed its STR ordinance (Ord. 14-26, passed 5-12-2026, effective 5-18-2026) after Idaho Legislature passed HB 583 (Idaho Code § 67-6539, amended 2026), which prohibits local gove
Short-term rental hosts in Boise are subject to the following tax obligations: Idaho state sales tax 6%; state lodging tax applies; city/local taxes may apply — confirm with Idaho Tax Commission and Boise City Clerk..
Hosts who operate without proper permits in Boise may face enforcement. No STR-specific penalties remain. General nuisance, noise, and zoning violations subject to standard City Code penalties..
Major regulatory shift: Boise's entire STR licensing chapter (Title 3, Ch. 22) was repealed. Under state law, Boise may still enforce nuisance, noise, parking, safety, and occupancy rules equally applicable to all residential properties. Tax collection obligations remain. Hosts previously licensed under the old system had licenses valid only through May 18, 2026.
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →