Idaho Short-Term Rental Rules, City by City (Verified July 2026)
Program and regulatory figures verified July 24, 2026. Details change; confirm your scenario with us.
Before 2026 this table would have listed a different fee and process for every city. After HB 583 it reads almost identically down the licensing column, which is exactly the point: dated, sourced, and re-checked before every loan.
The 2026 status table
| City | Local STR license (as of July 2026) | Prior regime, now preempted | Resort / local-option tax |
|---|---|---|---|
| Boise | None required (HB 583) | City STR license ($80/yr) ended May 18, 2026 | 6% state sales tax |
| Coeur d'Alene | None required (HB 583) | Planning-department STR business license | 6% state sales tax |
| Sandpoint | None required (HB 583) | Annual STR permit (IBR number) | 6% state sales tax |
| McCall | None required (HB 583) | Occupancy limits, fire inspections, 10+ guest permitting | 7% combined (6% state + 1% city) |
| Sun Valley | None required (HB 583) | n/a | 9% combined (6% state + 3% city) |
| Ketchum | None required (HB 583 supersedes) | STR-specific license ($504/yr) + local-option permit | Blaine County local-option layer |
| Driggs (Teton) | None required (HB 583) | Local STR permitting | 6% state sales tax |
Verified July 2026 against the statute and city sources. HB 583 is roughly three months old, so we re-verify before every loan. A city's own page may still show a preempted license as "required"; the statute controls. Confirm current posture before listing.
Why every row reads the same now
The uniformity is the corrective. Idaho Code §67-6539 barred STR bans starting in 2017, and HB 583 (effective July 1, 2026) removed local licensing power statewide. So whether you buy in Boise, on Lake Coeur d'Alene, in the McCall pines, or in Teton Valley near Driggs, no city STR license applies. What differs is the tax layer in resort towns and the ordinary local ordinances (noise, parking) that apply to every home. We deliberately omit a Driggs short-term-rental revenue figure here: the numbers we found for Teton Valley were internally inconsistent across sources, and we would rather show no figure than a wrong one. Ask us for a current, single-source read if a Teton Valley deal is on your desk.
The two things that still matter: safety and tax
Two obligations survive preemption. Safety: a locality may require, of every home equally, smoke alarms, a fire extinguisher and CO detector per floor, removable escape ladders from upper-floor bedrooms, IBC-standard occupancy, and a safety handout. Tax: Idaho's 6% state sales tax applies to lodging, resort cities add a local-option tax (Sun Valley 9% combined, McCall 7% combined), and platforms register with the Idaho State Tax Commission to collect and remit. Underwriting uses gross rent before these taxes. The statewide legal background is in Idaho STR law under HB 583; the financing lanes are in short-term rental loans.
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Frequently asked questions
Does any Idaho city require a short-term rental license in 2026?
No. After HB 583 (effective July 1, 2026), no Idaho city or county may require an STR license, permit, fee, or registration. Boise's own $80 license ended May 18, 2026; the McCall, Coeur d'Alene, Sandpoint, and Ketchum regimes are preempted. Only baseline safety rules and general local ordinances remain.
Is Ketchum's $504 short-term rental license still in effect?
No. Ketchum was the only Blaine County city with an STR-specific license ($504 a year plus a local-option permit), and HB 583 supersedes local STR licensing as of July 1, 2026 regardless of Ketchum's own repeal timeline. If the city's ordinance text still reads as required, the statute controls; confirm the current posture before you list.
What short-term rental taxes apply in Idaho resort towns?
Idaho's 6% state sales tax applies to lodging, and resort cities add a voter-approved local-option tax: Sun Valley's total reaches 9% and McCall's 7%. Platforms register with the Idaho State Tax Commission to collect and remit. These are operating costs; your loan underwrites on gross rent before them.
Mike Certo · NMLS #260555 · Cornerstone First Mortgage NMLS #173855 · Equal Housing Lender. Educational content, not a loan commitment and not legal or tax advice. Short-term-rental law, tax figures, and fees change; verify current requirements with the city or county, your CPA, or an Idaho real estate attorney before you buy. Loans are subject to buyer and property qualification.