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Idaho Sublease / Sublet Rental Agreement Template

An Idaho sublease agreement is a written document between an existing tenant (sub-lessor) and a third party (sub-lessee) that outlines the terms of the sublet.

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Last updated April 5th, 2025

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An Idaho sublease agreement is a written document between an existing tenant (sub-lessor) and a third party (sub-lessee) that outlines the terms of the sublet.

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Tenants Right to Sublet

    Tenants can sublet in Idaho unless their lease specifically prohibits it. If the lease requires the Landlord’s permission, the Tenant must get written approval with a Landlord Consent Form.[1]

Short-Term Lodgings Tax Rules

  • A short-term rental is defined as property rented for 30 days or less in Idaho. [2]
  • The state charges a 6% [3] sales tax and a 2% travel and convention tax on these rentals. [4]
  • Some cities have own taxes or fee amounts.
  • State taxes are collected by the state and city taxes are collected by the cities.

Sources

  1. Idaho AG’s Landlord and Tenant Manual
  2. Idaho Statutes Title 63 § 63-1803
  3. Idaho State Tax Commission
  4. Idaho State Tax Commission

Sample Idaho Sublease / Sublet Rental Agreement Template