LicensedRental

Colorado city rules

Denver, CO vacation rental rules and taxes

Denver is the Front Range’s biggest rental market, and only your primary residence can be licensed as a short-term rental: no second homes or investment properties. The license runs about $150 the first year and $100 a year after. Stays pay about 14.75% in taxes, including Denver’s 10.75% lodger’s tax.

Checked against official sources November 8, 2026
Market
About 3,600 Airbnb listings
Ranked eighth in Colorado by AirROI.Source
City license
Required, renewed yearly
Put the license number on every listing.Source
Primary residence
Required
Your usual place of return; you can have only one. Renters can host with the owner’s permission.Source
Fees
$50 application + $100 a year
Taxes
About 14.75%
10.75% lodger’s tax, 2.9% state, 1.1% RTD and cultural district.Source

Fines run up to $999 per violation, and the city can suspend or revoke a license. Booking platforms are fined for listing unlicensed rentals, so unlicensed listings get taken down.

The fee amounts and the combined tax rate come from AirROI’s summary of Denver’s pages; the city’s application page blocks automatic reading. Confirm current fees when you apply.

What to do

  1. Check that you qualify

    The home must be your primary residence: the place you live and usually return to. You can have only one, so a second home or investment property can’t be licensed. If you rent your home, you need the owner’s permission.Source

  2. Open a Denver lodger’s tax account

    Denver collects its own lodger’s tax. Open a lodger’s tax account before you apply; it renews every odd year. You also owe Denver’s $48 a year occupational privilege tax.Source

  3. Apply for the license

    Apply online (on a computer) with your Colorado driver’s license or ID, proof that you live there, your lodger’s tax account number, proof of $1 million liability insurance or platform coverage, a local responsible party, and notice to your HOA. Put smoke and carbon monoxide alarms and a fire extinguisher in place first.Source

    Denver short-term rentals →

  4. Renew every year

    The license lasts one year. Renew up to 60 days before it expires; a lapsed license gets your listings disabled.Source

  5. Taxes on each stay

    Stays under 30 days owe about 14.75%: 2.9% state, 1.1% RTD and cultural facilities district, and Denver’s 10.75% lodger’s tax. Airbnb and other platforms collect the state and state-administered taxes on their bookings; for direct bookings, file with the Colorado Department of Revenue. Airbnb collects Denver’s lodger’s tax on its bookings, but you still need your own Denver lodger’s tax account and must file returns; report direct bookings to Denver.Source

Fees

$150 the first year, $100 a year after

Application fee$50
Annual license fee$100
Occupational privilege taxListed on the city FAQ.$48 a year

Source

Inspection checklist

What the inspector looks for, from City and County of Denver’s published checklist.

  • Smoke and carbon monoxide alarms, fire extinguisherIn place before you apply.Source
  • Inspection if neededThe city may inspect when a home’s status is in question; refusing means denial.Source

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.