Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://tax.idaho.gov
Tax Breakdown
6%
State Sales Tax
2%
Lodging / TOT
Est. Total Tax Burden~8%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Sales tax + travel and convention tax applies to rentals. Generally permissive. Sun Valley / Ketchum area has some local rules but market remains active.
Major City Rules
2 cities tracked
Boise
Host Friendly
Business license, sales tax collection required
Ketchum / Sun Valley
Moderate
Local registration, some neighborhood restrictions
Housing Market Data — US Census ACS
ACS 5-Year 2022
758,877
Total Housing Units
11.0%
Vacancy Rate
72.0%
Owner-Occupied
28.0%
Renter-Occupied
47,737
Seasonal/Vacation Units
6.3%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.