Updated November 3, 2026
If you rent your Summit County home for fewer than 30 nights, every stay is taxed, and the total depends on which town your home sits in. Here are the 2026 rates for the five towns we serve, taken from each town's official tax page.
Before you act, verify with the town. Rates change, and this guide is general information, not tax or legal advice. Your accountant is the right call for your own filings.
The base: sales tax every town shares
Every stay pays the same state, county and district sales taxes, plus the town's own sales tax:
- Colorado state sales tax: 2.9%
- Summit County sales tax: 2.0%
- Summit County mass transit tax (Summit Stage): 0.75%
- Summit Combined Housing Authority tax: 0.725%
- Town sales tax: 2.0% or 2.5%, depending on the town
On top of that, each town adds a lodging tax, and some add a separate short-term rental excise tax.
Rates by town
| Town | Combined sales tax | Town lodging and STR taxes | Total on a short-term rental stay |
|---|---|---|---|
| Breckenridge | 8.875% | 3.4% accommodations tax | 12.275% |
| Frisco | 8.375% | Town lodging tax plus 5% STR excise tax (town publishes the total) | 15.725% |
| Dillon | 8.875% | 6% lodging tax plus 5% STR excise tax | 19.875% |
| Silverthorne | 8.375% | 8.0% lodging tax | 16.375% |
| Blue River | 8.875% | 3.4% lodging tax | 12.275% |
Breckenridge
Breckenridge's combined sales tax is 8.875%, including a 2.5% town sales tax. Lodging under 30 days adds a 3.4% town accommodations tax, for 12.275% in total. Breckenridge is a home rule town, so the town's share is remitted directly to the Town of Breckenridge.
Source: Town of Breckenridge, Tax Rates and Revenue Distributions
Frisco
Frisco charges 8.375% in sales tax, with a 2.0% town share. Rentals of 29 days or less pay 10.725% total for traditional lodging and 15.725% for vacation home rentals (STRs). The STR rate includes a 5% excise tax voters approved in April 2022 for workforce housing. Frisco collects its own town taxes, so the town's sales and lodging taxes go to the Town of Frisco and the rest goes to the state.
Source: Town of Frisco, Sales and Lodging Tax
Dillon
Dillon's sales tax is 8.875%, including a 2.5% town share. The town adds a 6% lodging tax, and since July 1, 2023 every short-term rental stay also pays a 5% excise tax, for a total of 19.875%. The Colorado Department of Revenue collects these taxes on Dillon's behalf.
Source: Town of Dillon, Sales Tax Info
Silverthorne
Silverthorne's sales tax is 8.375%, with a 2.0% town share. Homeowners who rent short term must also collect an 8.0% lodging tax, remitted directly to the town, for 16.375% in total. You need a Silverthorne business license and a Colorado sales tax license. Some homes with Silverthorne mailing addresses, such as Wildernest, are in unincorporated Summit County and follow county rules instead.
Source: Town of Silverthorne, Taxes and Fees
Blue River
Blue River owners collect 12.275% in total. The 8.875% sales tax goes to the State of Colorado, and the 3.4% lodging tax goes directly to the Town of Blue River at least quarterly, due by the 20th of the month after each quarter. Airbnb and Vrbo do not collect the 3.4% town lodging tax, so you'll need to pay it yourself. And make sure your listing says Blue River, not Breckenridge.
Sources: Town of Blue River, Payment of Short-term Rental Taxes, Short-Term Rentals: Know the Rules
Do Airbnb and Vrbo pay these taxes for me?
Partly. Platforms collect and remit some state and local taxes, but not always every town tax. Blue River says plainly that platforms do not remit its lodging tax. In every town, the licensed owner is responsible for making sure all taxes are paid. Check your platform's tax settings and your town's rules, and keep good records.
A simple first-season tax checklist
- Get a Colorado sales tax license for each town where you rent.
- Get the town business or STR license your town requires.
- Confirm your listing address shows the correct town.
- Find out which taxes your platform remits and which you remit yourself.
- Put each filing due date on your calendar.
- Keep monthly records of gross rental revenue.
Frequently asked questions
What is the total tax on a short-term rental stay in Summit County?
It depends on the town: 12.275% in Breckenridge and Blue River, 15.725% in Frisco, 16.375% in Silverthorne, and 19.875% in Dillon, per each town's official tax page as of November 2026.
Does Airbnb collect the Blue River lodging tax?
No. The Town of Blue River says Airbnb and Vrbo do not collect or remit its 3.4% lodging tax. Owners must remit it to the town at least quarterly.
How Moose Hospitality fits in
We're a services-only co-host. You keep your license, your listing, your payouts and your tax filings. We handle the day-to-day, like guest messaging, cleaners and maintenance, for a flat monthly fee, and our monthly owner report keeps your revenue records in one place.
Have questions about your property? Request a free property review or email [email protected].
Chris and Kathryn The Moose Hospitality Team