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Idaho Sublease Agreement

An Idaho sublease agreement is a written document outlining a sublet relationship between an existing tenant (sub-lessor) and a third party or sub-lessee. A sublease is normally bound by the same conditions and requirements established in the original lease.
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Right to Sublet

While Idaho law does not specifically address subletting, the Landlord and Tenant Manual published by Idaho’s Office of the Attorney General establishes that tenants may sublet unless their lease specifically prohibits the practice.[1]

If the lease states that subletting requires the landlord’s consent, a Landlord Consent Form can be used to get the landlord’s permission in writing.

Short-Term (Lodgings) Tax

In Idaho, a short-term rental is defined as any dwelling unit that is offered for rent for 30 days or less.[2] Statewide, Idaho charges both a sales tax and a travel and convention tax for short-term rentals. Additionally, some cities in Idaho levy their own taxes or fees. The overall tax rate for a short-term rental will depend upon the location of the property.

Idaho short-term rental taxes:

  • 6% state sales tax[3]
  • 2% travel and convention tax[4]
  • City taxes/fees (varies by city)

While the state taxes are collected by the state, city taxes are collected by cities that impose them.