Unless a rental agreement explicitly prohibits it, tenants in Iowa may sublease the premises. When the landlord’s permission is required prior to subleasing, the landlord may only deny the request if it is reasonable to do so.^[1]

When a landlord’s permission to sublease is necessary, a Landlord Consent Form is an efficient way to get it in writing.

Under Iowa state law, a short-term rental (STR) is defined as any dwelling that is “offered for a fee for thirty days or less.”^[2] While short-term rentals in Iowa are not subject to state sales tax, they are subject to a state hotel tax. Individual counties and cities may levy additional fees and taxes.

Iowa short-term rental taxes:

• 5% state hotel tax^[3]
• Additional city and county taxes (varies by location)

Nearly all of the state, county, and city taxes are collected by the state and are submitted electronically via the GovConnectIowa website.