What are the short-term rental rules and taxes in Breckenridge and Summit County, Colorado?
Short answer
First check whether the home is inside Breckenridge town limits or in unincorporated Summit County, because each has its own license, caps and taxes. In town, lodging tax totals 12.275% and the license costs $756 per bedroom a year plus business license tax. In unincorporated Summit County, the county lists 6.375% sales tax plus a 2% STR lodging tax, and new Type II licenses are closed. Airbnb and Vrbo remit the taxes on their bookings in both places.
A "Breckenridge" address can sit in the Town of Breckenridge or in unincorporated Summit County just outside it, and the two run separate short-term rental programs. County rules don't apply inside incorporated towns, so look up your parcel first. This page covers what the Town, the County, the Colorado Department of Revenue and the platforms say, for stays under 30 days.
Checked on Nov 4, 2026. Open the official links before you act. This is not legal or tax advice; confirm with the Town, the County or a CPA.
Do you need a permit or registration
Inside the Town of Breckenridge
Yes. The Town's accommodation unit (short-term rental) license page (opens in a new tab) says:
- You need a license for each property, or any room in it, rented for less than 30 consecutive days. That's true whether you book through a manager, Airbnb, Vrbo or word of mouth.
- The license number must appear in all advertising.
- Licenses can't be transferred and aren't refunded if you sell.
Cost. You pay the Business and Occupational License Tax plus a regulatory fee of $756 per studio or bedroom per year. Under Ordinance No. 35 (2021) (opens in a new tab), the business license tax runs from $75 for a studio to $175 for four or more bedrooms. The ordinance exempts a primary residence rented no more than 21 days a year from the regulatory fee. The Town's page shows the total-cost formula only as an image.
Caps and zones. The Town's license caps page (opens in a new tab) names four zones: Resort Properties, Tourism (Zone 1), the downtown core (Zone 2) and residential areas (Zone 3). Each has its own cap and waitlist. Existing licenses were not affected, and the Town expects Zones 2 and 3 to shrink as homes sell or owners stop renewing. The cap numbers are in a table on that page, with a GIS map to find your zone.
In unincorporated Summit County
Yes. Summit County's short-term rental page (opens in a new tab) says every rental of fewer than 30 consecutive days needs a county STR license before you advertise or operate. Current rules took effect Feb 15, 2023 (Ordinance 20-C, revised).
| License | Where | Annual fee | Status as of Nov 4, 2026 |
|---|---|---|---|
| Resort | Resort Overlay Zone | $295 | No license limit |
| Type I | Neighborhood Overlay Zone | $240 | Open, uncapped, for a qualified local occupant |
| Type II | Neighborhood Overlay Zone | $360 | No new applications, waitlists |
These come from the county's license application page (opens in a new tab) and FAQ (opens in a new tab). The Resort zone covers Copper Mountain, Keystone, Tiger Run Resort and parts of Peak 7 and Peak 8 in Breckenridge. Everything else is in the Neighborhood zone by default.
Type I. The qualified occupant (owner or long-term renter) must live on the property at least 9 months a year and work at least 30 hours a week in Summit County. Some local retirees and self-employed people qualify.
Type II caps by basin. From the county's regulations page (opens in a new tab), with license counts as of January 2026:
| Basin | Cap | Licenses |
|---|---|---|
| Lower Blue | 550 | 508 |
| Upper Blue | 590 | 563 |
| Snake River | 130 | 137 |
| Ten Mile | 20 | 24 |
The county says it will reach the caps by attrition, and it reviews them by Jan 5 each year.
How to apply. Use the county's Host Compliance portal, linked from the application page. You need a sales tax license number listing Summit County, a signed acknowledgement, a verified bedroom count, septic and well papers if they apply and ownership papers for a trust or LLC. Licenses must be renewed by Sep 30 each year.
Occupancy and sales taxes
Town of Breckenridge
From the Town's tax rates page (opens in a new tab), for lodging under 30 days:
| Tax | Who levies it | Rate |
|---|---|---|
| State sales tax | Colorado | 2.900% |
| County sales tax | Summit County | 2.000% |
| Mass Transportation System | Special district | 0.750% |
| Multi-Jurisdictional Housing Authority | Special district | 0.725% |
| Town sales tax | Town of Breckenridge | 2.500% |
| Town accommodations tax | Town of Breckenridge | 3.400% |
Combined: 2.900% + 2.000% + 0.750% + 0.725% + 2.500% + 3.400% = 12.275%. That matches the Town's own total.
Unincorporated Summit County
From the county's tax information page (opens in a new tab):
| Tax | Who levies it | Rate |
|---|---|---|
| Sales tax, paid to the Colorado Department of Revenue | State, with 2% forwarded to the county | 6.375% |
| Short-term rental lodging tax (voter-approved Nov 8, 2022, effective Jan 1, 2023) | Summit County | 2% |
Combined: 6.375% + 2% = 8.375%. The county doesn't break the 6.375% into parts. Furnished rentals also owe personal property tax to the County Treasurer (no rate given).
What Airbnb and Vrbo collect for you there
Airbnb. Airbnb's Colorado tax article (opens in a new tab) says it collects, for stays of 29 nights or fewer:
- Colorado state sales tax at 2.9%
- County lodging tax, local marketing district tax, local sales tax and metropolitan district tax, each listed only as a range
- In Breckenridge, the 3.4% Public Accommodation Tax and the 2.5% town sales tax
It doesn't name Summit County, and it leaves all other taxes to you.
Vrbo. Vrbo's US tax list (states A to E) (opens in a new tab) shows it remits, for stays under 30 nights, Colorado sales tax, state-administered local sales tax, county lodging district tax and local marketing district taxes (since Oct 1, 2019), plus Breckenridge sales tax and public accommodation tax (since Jan 1, 2020). It lists no rates.
What the Town says. Airbnb and Vrbo collect and remit local and state taxes for Town license holders under a special agreement with the Town. If you rent only through Vrbo, Airbnb or a licensed management company, you don't file periodic town returns, but you still need the license.
What the County says. If only Airbnb, Vrbo or HomeAway book your home and they remit your sales and lodging taxes, you don't need your own sales tax license. List their numbers on your application instead: Airbnb 33255372 and Vrbo/HomeAway 01468392. Any other booking (direct, Booking.com and so on) means you need your own license and must remit on those stays.
Filing and registering for the taxes you must file yourself
Town taxes (direct bookings). The Town's sales and accommodation tax page (opens in a new tab) says to file and pay town sales and accommodation tax through MuniRevs. It doesn't state a filing frequency, so ask Town Finance when you register.
State-collected taxes. State, county and district sales taxes go to the Colorado Department of Revenue, through Revenue Online (opens in a new tab) or (303) 238-7378. The county pages read don't say where the 2% STR lodging tax is paid, so confirm with Summit County Finance.
State sales tax frequency. From the department's filing information page (opens in a new tab):
- Annual: $50 or less of sales tax a month, due Jan 20
- Quarterly: under $1,100 a month, due Apr 20, Jul 20, Oct 20 and Jan 20
- Monthly: $1,100 or more a month, due the 20th of the following month
The pages we read don't state how often the county's 2% STR lodging tax is filed. Confirm with Summit County Finance at (970) 453-3439.
Other local rules
Town of Breckenridge
- Occupancy. Ordinance No. 35 (2021) sets two people per bedroom plus four more, with studios capped at four. Ads must show the license number and the words "Maximum overnight occupancy" with your number. Condos, condo-hotels and hotels are exempt from both rules. This text dates from 2021, so confirm it against the current Town Code.
- Responsible agent. Airbnb's Breckenridge page (opens in a new tab) says each unit needs an agent available 24/7 who responds within 60 minutes to complaints filed through the Town, and that special conditions must be posted within five feet of the main entrance. The Town pages don't restate these and Airbnb lists older fees, so confirm with the Town.
- Complaints and HOAs. The Town's STR complaint line is 970-423-5334. Your HOA may have its own rules.
Unincorporated Summit County
- Booking limit. The county FAQ sets a limit of 35 booking parties per year, counted by start date, with records running Oct 1 to Sep 30. The license page says Resort licenses have no limit on nights rented.
- Responsible agent. Must be available 24/7 with a text-enabled phone, and respond within 60 minutes with a plan to fix the issue.
- Occupancy. The pages we read don't give a formula. In the Resort zone, occupancy of 20 or more needs a conditional use permit. Confirm your limit in Ordinance 20-C.
- Parking. Give guests a county-approved parking plan and post it. No parking on roads or lawns, and no blocking driveways or mailboxes, per the good neighbor guidelines (opens in a new tab).
- Trash. Store trash and recycling indoors, and follow a county-approved trash plan.
- Fire. Outdoor non-gas fire pits are not allowed at STRs (2024 International Fire Code, P301.1).
- Hot tubs on wells. A hot tub on a well needs proper water augmentation before use.
- Listings. Since Ordinance 22 (Sep 24, 2024), listing platforms must post a valid license number on every listing.
Put your agent's number, the parking plan and the fire rules in the house manual and on an emergency info sign.
Where to check for changes
- Town of Breckenridge STR licenses (opens in a new tab) and zone caps (opens in a new tab)
- Breckenridge tax rates (opens in a new tab)
- Summit County STR program (opens in a new tab), regulations and caps (opens in a new tab) and taxes (opens in a new tab)
- Colorado sales tax filing (opens in a new tab)
- Airbnb Colorado taxes (opens in a new tab) and Vrbo tax list (opens in a new tab)
For income tax, see short-term rental taxes for US hosts. The Airbnb fee calculator shows what a stay pays after fees.
See your payout
Enter your nightly rate and cleaning fee. See what you keep after Airbnb's fee.
See what a stay pays after feesFrequently asked questions
Is my Breckenridge-area home under Town or County rules?
It depends on whether the parcel is inside town limits. Summit County says its STR rules don't apply in incorporated towns. Check your address with the county's property search and mapping tool.
What is the lodging tax rate in Breckenridge?
12.275% for lodging under 30 days, per the Town: 2.9% state, 2.0% county, 0.75% mass transit, 0.725% housing authority, 2.5% town sales and 3.4% town accommodations tax.
Can I get a new Type II license in Summit County?
Not right now. The county isn't accepting new Type II applications, and three basins have waitlists. Type I licenses (for qualified local occupants) and Resort zone licenses are still issued.
Do I file tax returns if I only rent on Airbnb and Vrbo?
In town, no periodic returns are needed if you rent only through Airbnb, Vrbo or a licensed manager. In the county, you list the platforms' license numbers instead of your own. Any direct booking changes that.
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