Short-Term Rental Laws in Boise, Idaho

Boise permits STR (<30 days) in nearly all residential zones (R-1, R-2, R-3, R-O) and all commercial zones. Idaho Code §63-1801 (2017) is one of the strongest state-level STR preemption laws in the US — cities cannot prohibit STR by zoning class or use, only regulate for health/safety. Required: Boise STR permit + Idaho State Tax Commission STR registration + designated local contact + safety self-certification.

Operators must hold a short-term rental permit before listing. See the official permit portal.

Boise Planning & Development Services administers the permit program with annual renewal. Operating without permit: $300+ administrative penalty + back-tax assessment via Idaho State Tax Commission. Boise focuses enforcement on safety standards (smoke + CO detectors, posted occupancy) rather than zoning eligibility (which Idaho's state preemption largely removes). Permit renewable annually with re-certification of safety standards.

Combined short-term lodging tax in Boise is approximately 11.000% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

Idaho State sales tax 6% + Idaho Travel & Convention Tax 2% + Greater Boise Auditorium District 5% + Boise city lodging — combined ~11% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.