Key takeaways
- Every Colorado stay under 30 nights is taxed, and the rate a guest pays ranges from under 9% to over 18% depending on the town.
- Airbnb and Vrbo have to collect state and state-administered taxes. Home-rule towns like Breckenridge, Frisco and Steamboat collect their own, each with its own deal (or no deal) with the platforms.
- Among the towns covered, Steamboat Springs states 18.4% on short-term rentals, including a 9% STR tax, and Frisco states 15.725%, including a 5% STR excise tax.
- Salida's $15 per bedroom per night STR tax isn't remitted by Airbnb or Vrbo, so the owner files it. Direct bookings are always on the owner.
The state layer
Colorado taxes lodging for stays under 30 consecutive days. The state sales tax is 2.9%. The Department of Revenue says a marketplace like Airbnb or Vrbo has to collect and remit state and state-administered taxes on bookings it handles, including county lodging taxes and local marketing district taxes.
That rule stops at the home-rule towns that run their own taxes. Breckenridge, Frisco, Steamboat, Winter Park, Arvada, Wheat Ridge, Westminster and Colorado Springs all collect their own, and each has its own deal (or no deal) with the platforms. Direct bookings are always on you.
Town by town
These are the rates each town or county publishes, read October 2026. Where a town states an all-in total, it's shown; otherwise state and county taxes apply on top.
| Town or county | Taxes on a stay | Who collects |
|---|---|---|
| Breckenridge | 12.275% combined, as stated by the town: 2.5% town sales and 3.4% town accommodation tax (paid to the town), plus state, county and housing district taxes | Town taxes go to the town through MuniRevs. If you rent only through Airbnb, Vrbo or a licensed manager, the town says you don't file town returns |
| Frisco | 15.725% total, as stated by the town. The town's 9.35% share is 2% sales, 2.35% lodging and a 5% STR excise tax | Town taxes go to the town. Vrbo has collected them since May 2021 and Airbnb since February 2023. Direct bookings need an annual town return |
| Unincorporated Summit County | 6.375% sales tax plus a 2% county lodging tax (since Jan 1, 2023) | All paid to the state. The county says Airbnb and Vrbo may collect for you |
| Winter Park | 9% town lodging tax on stays under 30 days (since July 1, 2024), plus state and Grand County taxes | Town taxes filed with the town, not through the state's SUTS system |
| Grand County (incl. Grand Lake, Fraser) | 2% county lodging tax since Jan 1, 2025, on top of state, county and town sales tax | State-collected. Grand Lake lists 9.2% sales tax; Granby has no lodging tax but charges a per-bedroom permit fee |
| Steamboat Springs | 18.4% total on STRs, as stated by the city, including a 9% STR tax; 20.4% inside the local marketing district | City taxes go to the city |
| Estes Park | 14.45% on lodging, as stated by the town: 5% town, 2.9% state, 1.05% Larimer County, 5.5% local marketing district | Everything goes through the state. The town doesn't collect its own tax |
| Salida | $15 per bedroom per night city STR tax, plus 8.65% sales tax and Chaffee County's 1.9% lodging tax | The $15 tax is paid to the city quarterly. The city says Airbnb and Vrbo don't remit it |
| Buena Vista | 8.15% sales tax, as stated by the town, plus the 1.9% county lodging tax | All state-collected |
| Colorado Springs | 3.07% city sales tax plus a 2% lodging tax (LART), with state and county taxes on top | The city says Airbnb collects city sales tax for hosts. Other platforms or direct bookings need a city license |
| Arvada | 3.46% city sales tax and a 2% city lodging tax | Arvada collects its own taxes |
| Wheat Ridge | 10% city lodgers' tax on STR stays (since Aug 1, 2021), in place of city sales tax on the room | Filed monthly with the city through MUNIRevs |
| Westminster | 4.25% city sales tax since Jan 1, 2026. The city's 7% accommodations tax "generally applies only to hotels and motels" | City-collected. Ask the city whether the accommodations tax covers your rental |
| Idaho Springs | 10.55% sales tax (2.9% state, 2.65% county, 5% city), plus the 2% Clear Creek County lodging tax | All state-collected |
The ones that surprise people
- Salida's $15 per bedroom per night. It isn't a percentage, so it bites hardest on big houses at lower nightly rates, and the platforms don't collect it.
- Frisco's 5% excise tax. On top of town sales and lodging tax, which puts Frisco about three and a half points above Breckenridge for a guest.
- Steamboat's 9% STR tax. Approved by voters in 2022 to fund housing, and it applies to short-term rentals specifically, not hotels.
- Wheat Ridge's 10% lodgers' tax. High for a suburb, and filed monthly with the city.
Denver adds a lodger's tax too (10.75% per our Denver guide), but Denver only licenses STRs in the host's own primary residence.
Why it matters before you buy: taxes are paid by the guest, but they set the price the guest sees. Two houses with the same nightly rate can land very differently in search once tax is added. I factor that into every market comparison I run for clients.
Questions investors ask
Does Airbnb collect sales tax in Colorado?
Airbnb and other marketplaces have to collect and remit state and state-administered taxes, including county lodging and local marketing district taxes. Towns that collect their own taxes, like Breckenridge, Frisco and Steamboat Springs, set their own arrangements, and some taxes, such as Salida's $15 per bedroom per night STR tax, are not collected by the platforms.
Which Colorado town has the highest short-term rental tax?
Among the towns here, Steamboat Springs states 18.4% on short-term rentals (20.4% inside its local marketing district), including a 9% STR tax. Frisco states 15.725%, including a 5% STR excise tax.
Do I need a Colorado sales tax license for my Airbnb?
If you take any direct bookings, yes. The Department of Revenue says anyone renting rooms for under 30 days needs a sales tax license, though its marketplace guidance says sellers who sell only through a platform aren't required to have one. Many towns and counties also require a license number on the STR application, so most hosts get one.
Are stays of 30 days or more taxed in Colorado?
No, if the guest is a permanent resident under a written agreement for at least 30 consecutive days. Stays under 30 days are taxable lodging.
Sources
- Colorado Department of Revenue, Sales and Use Tax Topics: Rooms and Accommodations (April 2026)
- Colorado Department of Revenue, Marketplace facilitators
- Colorado Department of Revenue, Colorado sales and use tax rates, DR 1002 (January 2026)
- Town of Breckenridge, Sales and accommodation tax
- Town of Frisco, Short-term rental taxes and payments
- Summit County, Short-term rental tax information
- Town of Winter Park, Sales tax
- Grand County, Sales and lodging tax
- City of Steamboat Springs, Municipal tax
- Town of Estes Park, Sales tax
- City of Salida, Short-term rentals
- Chaffee County, Lodging tax
- Town of Buena Vista, Sales tax information
- City of Colorado Springs, Short-term rentals
- City of Arvada, Sales tax information
- City of Wheat Ridge, Short-term rentals
- City of Westminster, Other Westminster taxes
- City of Idaho Springs, Sales tax
Comparing towns? Talk it through with Covest.
Tell me which ones you're weighing. I'll walk you through how the rules and taxes change what each house can earn.
Talk to ShalomCovest LLC is a licensed Colorado real estate brokerage. This guide is general information, not legal or tax advice, and rules change. Confirm current requirements with the town or county before you buy.