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Occupancy tax collection and remittance by Airbnb in Idaho

State of Idaho

Guests who book Airbnb listings that are located in the State of Idaho will pay the following taxes as part of their reservation:

Donnelly

Guests who book Airbnb listings that are located in the City of Donnelly, ID will pay the following tax as part of their reservation:

  • Local Option Occupancy Tax: 3% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the Donnelly Local Option Tax website.
Driggs

Guests who book Airbnb listings that are located in the City of Driggs, ID will pay the following tax as part of their reservation:

  • Lodging Tax: 3% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the Driggs Clerk's Office website.
Hailey

Guests who book Airbnb listings that are located in the City of Hailey, ID will pay the following tax as part of their reservation:

  • Hailey Resort Local Option Tax: 4% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the City of Hailey Finance & Records Department website.
Kellogg

Guests who book Airbnb listings that are located in the City of Kellogg, ID will pay the following tax as part of their reservation:

  • Hotel-Motel Tax: 3.5% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the City of Kellogg website.
Ketchum

Guests who book Airbnb listings that are located in the City of Ketchum, ID will pay the following tax as part of their reservation:

  • Local Option Tax: 3% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the City of Ketchum Local Option Tax website.
Lava Hot Springs

Guests who book Airbnb listings that are located in the City of Lava Hot Springs, ID will pay the following tax as part of their reservation:

  • Local Option Occupancy Tax: 3% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the City of Lava Hot Springs website.
McCall

Guests who book Airbnb listings that are located in the City of McCall, ID will pay the following tax as part of their reservation:

  • Occupancy Tax: 6% of the listing price including any cleaning fees, for reservations 30 nights or shorter. For detailed information, please visit the City of McCall Finance Department website.
  • Local Sales Tax: 1% of the listing price including any cleaning fees, for reservations 30 nights or shorter. For detailed information, please visit the City of McCall Finance Department website.
Ponderay

Guests who book Airbnb listings that are located in the City of Ponderay, ID will pay the following tax as part of their reservation:

  • Hotel-Motel Room Occupancy Sales Tax: 7% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the City of Ponderay website.
Riggins

Guests who book Airbnb listings that are located in the City of Riggins, ID will pay the following tax as part of their reservation:

  • Local Option Occupancy Tax: 2% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the City of Riggins website.
Salmon

Guests who book Airbnb listings that are located in the City of Salmon, ID will pay the following tax as part of their reservation:

  • Local Option Tax: 4% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the Salmon Local Option Tax website.
Sandpoint

Guests who book Airbnb listings that are located in the City of Sandpoint, ID will pay the following tax as part of their reservation:

  • Resort City Tax: 7% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the Sandpoint Resort City Tax website.
Stanley

Guests who book Airbnb listings that are located in the City of Stanley, ID will pay the following tax as part of their reservation:

  • Local Option Tax: 2.5% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the Stanley Option Tax website.
Sun Valley

Guests who book Airbnb listings that are located in the City of Sun Valley, ID will pay the following tax as part of their reservation:

  • Sun Valley Resort Local Option Tax: 4% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the Sun Valley Local Option Tax website.
Victor

Guests who book Airbnb listings that are located in the City of Victor, ID will pay the following tax as part of their reservation:

  • Resort Tax: 3% of the listing price including any cleaning fees, for reservations 30 nights or shorter. For detailed information, please visit the City of Victor Resort Tax website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.