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Denver short-term rental tax: 14.75% and a primary-residence rule ๐Ÿ”๏ธ

Ski-season gateway guests, holiday visitors, and one very specific Denver rule: your STR has to be your primary residence. Here's the tax math and who files what.

Quick answer: Denver charges a 10.75% lodger's tax on short-term rentals (stays under 30 days), and Colorado adds 4% sales tax on lodging, for a combined 14.75%. The tax is collected at the time of sale, and Denver defines a short-term rental as a primary residence.

The taxes, line by line

Tax or feeRateApplies to / notesSource
Denver lodger's tax10.75%Entire amount charged for lodging, including required fees; collected at time of sale[1]
State of Colorado + RTD + special district (lodging)4%Combined state-collected rate on lodging[2]

Who collects it (and what's still on you)

  • Platforms may be the vendor: a lodging platform must collect and remit Denver lodger's tax if payment runs through it and it appears as merchant of record on the guest's statement. Otherwise the host collects and remits.[2]
  • Timing: lodger's tax is due at the time of sale, so a February stay booked in October is taxed and reported for October.[1]
  • Other taxes: licensees also owe Denver's occupational privilege tax ($48 a year).[3]
  • Primary residence: Denver's tax guide defines a short-term rental as a primary residence used for lodging for less than 30 consecutive days.[2]

A real booking, worked out

Say you list at $200 a night for 3 nights with a $100 cleaning fee: a $700 subtotal. Airbnb's fee and the lodging taxes are separate things. Airbnb's single host fee is 15.5% of your nightly price and fees, and taxes aren't part of that fee base, so the guest pays taxes on top while your payout is set by the platform fee.

Booking lineAirbnb (15.5% host fee)Vrbo (12% from Oct 29, 2026)
Your subtotal (rent + cleaning)$700.00$700.00
Platform host feeโˆ’$108.50โˆ’$84.00
Your payout$591.50$616.00
Lodging taxes on top for the guest (if the full $700 is taxable)$103.25$103.25

Taxes use the rates in the table above. What counts as taxable (cleaning fees, platform service fees) is set by each agency, so treat this as an estimate. Run your own numbers in the Airbnb fee calculator or the Vrbo 12% calculator.

Holiday-season host prep for Denver

Snowy check-ins in the dark are where a backlit keypad and a remote-limit thermostat earn their keep. Pair this with our winter-ready checklist. Our Smart lock for Airbnb: self check-in kit lists what to buy, how many and when to skip (that page contains affiliate links). Getting ready for cold snaps? See the winter-ready rental checklist.

Your best next step

  1. Price for your payout, not the guest total: run a Denver stay through the Airbnb 15.5% fee calculator and the Vrbo 12% calculator.
  2. Check your platform's transaction history to see which taxes it collected for your listing. Anything it didn't, you file.
  3. Compare other markets in Airbnb occupancy tax by city.

Questions hosts ask

What is the short-term rental tax in Denver?

Denver's lodger's tax is 10.75% of the entire amount charged, including required fees. Colorado adds 4% on lodging, for a 14.75% total in the city.

Does Airbnb collect Denver lodger's tax?

Denver says a lodging platform is responsible when payment runs through it and it is the merchant of record on the guest's statement. Check your Airbnb transaction history; if tax wasn't collected, you file it.

Sources (checked Oct 6, 2026)

  1. Denver Treasury: Short Term Rental Taxation Information (2026)
  2. Denver Treasury: Tax Guide Topic 97, Short-Term Rentals (2026)
  3. Denver: Short-term rental FAQ

Other markets

More free host calculators