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Statewide lodging tax figures cited to the state revenue department.
Idaho's travel and convention tax rate is 2%. It applies to hotel and motel rooms for stays of 30 days or less, to vacation-home rentals, and to overnight stays at private campgrounds. It does not apply to lodgers who stay more than 30 days continuously in the same room or space.
A city local option tax may also apply. The Tax Commission does not administer those city taxes.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Idaho's travel and convention tax rate is 2%. It applies to hotel and motel rooms for stays of 30 days or less, to vacation-home rentals, and to overnight stays at private campgrounds. It does not apply to lodgers who stay more than 30 days continuously in the same room or space. Idaho State Tax Commission, Travel and Convention Tax. As of 2026-10-09. |
| Local lodging taxes | A city local option tax may also apply. The Tax Commission does not administer those city taxes. Idaho State Tax Commission, Travel and Convention Tax. As of 2026-10-09. |
Rates are from the Idaho revenue department, retrieved 2026-10-09. Primary sources: https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax/.
Idaho's travel and convention tax rate is 2%. It applies to hotel and motel rooms for stays of 30 days or less, to vacation-home rentals, and to overnight stays at private campgrounds. It does not apply to lodgers who stay more than 30 days continuously in the same room or space. Source: Idaho State Tax Commission, Travel and Convention Tax, https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax/, as of 2026-10-09.
A city local option tax may also apply. The Tax Commission does not administer those city taxes. Source: Idaho State Tax Commission, Travel and Convention Tax, https://tax.idaho.gov/taxes/taxes-on-sales/travel-and-convention-tax/, as of 2026-10-09.
Estimates for planning; not tax/legal advice.