Colorado, checked October 2, 2026

Colorado lodging tax for short-term rentals: what hosts collect and file

Colorado's share of lodging tax is its state sales tax, which Airbnb and Vrbo collect on bookings made through them. Counties and local marketing districts add taxes the Department of Revenue also collects. Towns run their own lodging taxes.^[1]

Sources last checked on October 2, 2026.

State tax2.9%
Total by city10.2% to 22.35%20 of 21 cities publish every rate
Airbnb collectsState, county and many city taxes
Cleaning feeTaxed

Colorado lodging tax

Colorado lodging tax rests on the 2.9% state sales tax, charged on the entire amount a guest pays for the room. A county can add a lodging tax, and a local marketing district a promotion tax. The Department of Revenue collects those too. Lodging taxes set by a town stay outside its system.^[1]

What the state of Colorado charges

State taxes on a short-term rental stay in Colorado
Tax	Rate	Applies to	Long stays	Paid to
Colorado state sales tax^[1]	2.9%	The entire amount charged for a room or rental unit, including charges listed separately on the guest's bill.	Rooms rented to a permanent resident under a written agreement of at least 30 consecutive days.	Colorado Department of Revenue

Local taxes in 21 Colorado cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Colorado
City	Tax layers	Total
Aspen short-term rental rules	Colorado state sales tax 2.9% Pitkin County sales tax 3.6% Roaring Fork Transit Authority sales tax 0.4% Aspen Fire Protection District sales tax 0.5% Confluence Early Childhood Development Service District sales tax 0.25% City of Aspen sales tax 2.7% City of Aspen lodging tax 2% Aspen short-term rental tax, Classic permits 10% Starting in 2026, the city puts the total tax on a Classic stay at 22.35%. Owner-Occupied and Lodging Exempt permits pay a 5% short-term rental tax instead of 10%. Their total is 17.35%. Lodging and short-term rental taxes are due to the city by the 20th of the next month.	22.35%
Avon short-term rental rules	Colorado state sales tax 2.9% Eagle County sales tax 1.5% Eagle Valley RTA sales tax 0.5% Eagle River Fire Protection District sales tax 0.79% Town of Avon sales tax 4% Town of Avon accommodations tax 4% Avon Short-Term Rental Tax for Community Housing (residential zoning only) 2% Avon requires online travel companies such as Airbnb to collect and remit the town's 10%. Its 2% community housing share applies only where a property is zoned residential. Hosts file direct bookings themselves. Returns are due by the 20th of each month.	15.69%
Boulder short-term rental rules	Colorado state sales tax 2.9% Boulder County sales tax 1.335% RTD sales tax 1.1% Boulder accommodations tax 7.5% Boulder is home rule and self-collected, so the 7.5% accommodations tax is paid straight to the city. The state, county and RTD shares go to the Colorado Department of Revenue. The county rate rose from 1.185% to 1.335% on January 1, 2026.	12.835%
Breckenridge short-term rental rules	Colorado state sales tax 2.9% Summit County sales tax 2% Summit County Mass Transportation System tax 0.75% Multi-Jurisdictional Housing Authority tax 0.725% Breckenridge sales tax 2.5% Breckenridge accommodations tax 3.4% Hosts who rent only through Vrbo, Airbnb or a licensed local management company file no periodic tax returns. A host taking payment directly remits the town's share through MuniRevs, the rest to the state.	12.275%
Colorado Springs short-term rental rules	Colorado state sales tax 2.9% El Paso County sales tax 1.23% PPRTA sales tax 1% Colorado Springs city sales tax 3.07% Colorado Springs Lodgers and Automobile Rental Tax (LART) 2% The program page names Airbnb, VRBO and Expedia among the platforms that remit city sales tax under their own city licenses. A host who takes bookings directly needs a city sales tax license.	10.2%
Crested Butte short-term rental rules	Colorado state sales tax 2.9% Gunnison County sales tax 1% Rural transportation authority sales tax 1% Local Marketing District tax, lodging only 4% Crested Butte sales tax 4.5% Crested Butte vacation rental excise tax 7.5% Voters approved the 7.5% excise tax on November 2, 2021, for the town's Affordable Housing Fund. Both town taxes are filed on MUNIRevs, and the state receives the other 8.9%.	20.9%
Dillon short-term rental rules	Colorado state sales tax 2.9% Summit County sales tax 2% Summit County Transit Tax 0.75% Summit Combined Housing Authority tax 0.725% Dillon sales tax 2.5% Dillon lodging tax 6% Dillon excise tax 5% Under agreements with the town, Airbnb and Vrbo collect the sales tax along with the lodging tax for owners. A host renting only through those two still files a zero-dollar return on MuniRevs.	19.875%
Estes Park short-term rental rules	Colorado state sales tax 2.9% Larimer County sales tax 1.05% Estes Park town sales tax 5% Local Marketing District (LMD) lodging tax 5.5% As a statutory town, Estes Park does not collect its own sales tax. Every layer of the 14.45% lodging rate is paid through the Colorado Department of Revenue. The marketing district share is filed on state form DR 1490.	14.45%
Fort Collins short-term rental rules	Colorado state sales tax 2.9% Larimer County sales tax 1.05% Fort Collins city sales tax 4.35% Fort Collins city lodging tax 3% Third-party sites such as Airbnb collect the city's sales and lodging taxes from guests. They send that money to Fort Collins under their own account. For direct bookings, you collect it yourself. A return is still due when there is no tax to send, or a $25 assessment applies.	11.3%
Fraser short-term rental rules	Colorado state sales tax 2.9% Grand County sales tax 1.3% Grand County lodging tax 2% Fraser sales tax 5% The town's page says every short-term rental keeps a state sales tax license. Sales and lodging taxes go to the Colorado Department of Revenue, not to Fraser.	11.2%
Frisco short-term rental rules	Colorado state sales tax 2.9% Summit County sales tax 2% Summit County mass transit tax 0.75% Summit Combined Housing Authority sales tax 0.725% Frisco sales tax 2% Frisco lodging tax 2.35% Frisco short-term rental excise tax 5% Vrbo has remitted the town's 9.35% on bookings made since May 1, 2021. Airbnb followed for bookings from February 1, 2023. An owner who takes direct bookings files one annual return, due January 20.	15.725%
Grand Lake short-term rental rules	Colorado state sales tax 2.9% Grand County sales tax 1.3% Grand County lodging tax 2% Grand Lake sales tax 5% No license issues until the owner holds a Colorado sales tax number for collecting state and local taxes. A third-party operator may use the number it already has.	11.2%
Mount Crested Butte short-term rental rules	Colorado state sales tax 2.9% Gunnison County sales tax 1% RTA special district tax 1% Gunnison County Local Marketing District tax 4% Mt. Crested Butte sales tax 5% Mt. Crested Butte excise tax 4.9% Airbnb remits taxes directly to the town. Vrbo does too, except for listings managed with integrated property management software, which leaves the host to remit. Hosts who rent only through those two sites still file a sales tax report.	18.8%
Mountain Village short-term rental rules	Colorado state sales tax 2.9% San Miguel County sales tax 1% Rural transportation authority sales tax 1.07% Mountain Village sales tax 4.5% Mountain Village lodging tax 4% Airbnb and Vrbo remit the town's taxes on bookings made through their sites. Owners still file a return, set to annual for self-managed rentals, and report any direct bookings. A year without direct bookings still needs a $0 return.	13.47%
Salida short-term rental rules	Colorado state sales tax 2.9% Chaffee County sales tax 2.75% Salida sales tax 3% Salida short-term rental occupation tax, $15 per bedroom per night Not published Since January 1, 2023, Salida has levied its own occupation tax on short-term rental units. It comes to $1,000 a year, collected when the permit is issued or renewed, plus $15 per bedroom for each occupied night. The host pays it to the city, and voters directed the proceeds to affordable housing on November 8, 2022.	Not published
Silverthorne short-term rental rules	Colorado state sales tax 2.9% Summit County sales tax 2% Summit County transit tax 0.75% Summit Combined Housing Authority tax 0.725% Silverthorne sales tax 2% Silverthorne lodging tax 8% Silverthorne collects its own 2% sales tax, and the 8% lodging tax is remitted directly to the town. The Colorado Department of Revenue collects the state and county layers.	16.375%
Snowmass Village short-term rental rules	Colorado state sales tax 2.9% Pitkin County sales tax 3.6% Roaring Fork Transportation Authority sales tax 0.4% Town of Snowmass Village sales tax 3.5% Town of Snowmass Village lodging tax 2.4% The town code says online platforms such as Airbnb no longer remit the town's sales and lodging tax for hosts. Each host files through MUNIRevs every month by the 20th, even with no rentals.	12.8%
Steamboat Springs short-term rental rules	Colorado state sales tax 2.9% Routt County sales tax 1% Steamboat Springs sales tax 4.5% Steamboat Springs accommodations tax 1% Steamboat Springs short-term rental tax 9% Local Marketing District accommodations tax (inside the district) 2% The city collects its own sales tax as a home rule municipality. It puts the combined rate on a short-term rental stay at 18.4%, or 20.4% inside the Local Marketing District.	20.4%
Telluride short-term rental rules	Colorado state sales tax 2.9% San Miguel County sales tax 1% San Miguel Authority for Regional Transportation sales tax 1.07% San Miguel County Visitor Benefit Tax 1.25% Telluride sales tax 4.5% Telluride lodgers' tax 2% Telluride excise tax 2% Telluride Affordable Housing Short-Term Rental Tax 2.5% Telluride has no tax agreement with Airbnb, Vrbo or other booking sites, so hosts file the town's 11% themselves through Rentalscape. Colorado receives the 6.22% balance through its online sales tax system. A property classified as commercial skips the 2.5% housing tax.	17.22%
Vail short-term rental rules	Colorado state sales tax 2.9% Eagle County sales tax 1% Eagle County transportation sales tax 0.5% Regional Transportation Authority sales tax 0.5% Town of Vail sales tax 4.5% Vail Local Marketing District lodging tax 1.4% The town's FAQ says online marketplaces such as Airbnb have collected and remitted sales tax since October 1, 2020. Hosts who take bookings directly remit it themselves.	10.8%
Winter Park short-term rental rules	Colorado state sales tax 2.9% Grand County sales tax 1.3% Winter Park sales tax on lodging 9% Winter Park's 9.0% lodging rate combines a 4% general tax, a 3% accommodation tax and a 2% Transit & Trails Sales Tax. The tax is filed with the town through MUNIRevs or on paper, since the state's SUTS system does not accept it.	13.2%

Tax on a three-night stay in Colorado Springs

Take 3 nights at $200 plus a $100 cleaning fee in Colorado Springs, the largest Colorado city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Colorado state sales tax (2.9%): $20.30
El Paso County sales tax (1.23%): $8.61
PPRTA sales tax (1%): $7.00
Colorado Springs city sales tax (3.07%): $21.49
Colorado Springs Lodgers and Automobile Rental Tax (LART) (2%): $14.00
Tax on the stay: $71.40
Guest pays: $771.40

What Airbnb and Vrbo collect in Colorado

Airbnb

State, county and many city taxes

On bookings of up to 29 nights, Airbnb collects the 2.9% state sales tax on the listing price and cleaning fee. It also collects county lodging, local marketing district and state-collected local sales taxes on those bookings. Its list names 65 more localities.^[5]

Vrbo

State, county and town taxes

Since October 1, 2019, Vrbo has remitted state sales tax for Colorado stays under 30 nights. It handles state-run local sales, county lodging and marketing district taxes too. It lists 57 cities and towns.^[6]

How to register and file in Colorado

Before a direct booking, apply for a Colorado sales tax license on MyBizColorado or with form CR 0100. A license issued from July through December 2026 costs $12. A $50 deposit is due too. It comes back once you have paid $50 in state sales tax.^[3]

Filing: Monthly filing is the default. A month's return and payment must reach the Department by the 20th of the next one. Hosts collecting less than $1,100 in tax a month may file quarterly. A host collecting $50 a month or less may file a single annual return, due on January 20.^[2]
Cleaning fees: A room cleaning charge is generally part of the room price, which makes it taxable. So is a pool fee on the bill, unless fully disclosed and truly optional.^[1]
Service fees: Any fee the host lists separately on the guest's bill is taxed with the room, whatever service the fee is for. The Department's guidance on rooms says nothing about a booking platform's own guest fee.^[1]

Penalties in Colorado

Late returns, late payments and underreporting carry a penalty of 10% of the unpaid tax. It grows by 0.5% each month, to no more than 18%.^[2]
Interest runs from the original due date. For 2026, the regular rate is 11% and the discounted rate 8%.^[2]
A host required to file electronically pays $50 for a paper return, or 5% of the tax due when that is higher.^[2]

Calculator

Estimate the tax on a stay in Colorado

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in Colorado

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Colorado Springs

$71.40

Colorado state sales tax (2.9%)$20.30

El Paso County sales tax (1.23%)$8.61

PPRTA sales tax (1%)$7.00

Colorado Springs city sales tax (3.07%)$21.49

Colorado Springs Lodgers and Automobile Rental Tax (LART) (2%)$14.00

Taxable amount, cleaning included$700.00

Guest pays in total$771.40

Colorado Springs short-term rental rules

Who collects it

In Colorado Springs

The program page names Airbnb, VRBO and Expedia among the platforms that remit city sales tax under their own city licenses. A host who takes bookings directly needs a city sales tax license.

What's changing

Announced changes

From January 1, 2027

Sales tax returns must be filed electronically from the January 2027 period when the prior year's sales reached $50,000.^[2]

From January 1, 2028

Every return reporting sales from January 2028 on must be filed electronically, whatever the host's sales.^[2]

Asked by hosts

Colorado lodging tax: host questions

Do I need a Colorado sales tax license if I only rent through Airbnb?

Possibly not. A host selling only through a marketplace may be exempt from licensing, collection and filing when the platform collects every state-administered tax.^[2]

How do I file county lodging tax in Colorado?

Every quarter, on the County Lodging Tax Return and Visitor Benefit Tax Return, form DR 1485. A local marketing district tax has its own return, form DR 1490.^[1]

Is a cancellation fee taxable in Colorado?

It depends on its size. A charge above 50% of the daily reservation rate counts as rent, which makes it fully taxable. At half the rate or less, no sales tax applies.^[1]

Who handles sales tax in a Colorado home-rule city?

The state license covers only state and state-collected taxes. A host in a home-rule city contacts that city for its own license requirements.^[4]

How does a monthly guest prove the 30-day exemption?

With a written agreement covering at least 30 consecutive days. A hotel registration or a rent receipt can serve as evidence, though a canceled check alone cannot.^[1]

Keep exploring

Sources