An Idaho sublease agreement allows a tenant (or “sublessor”) to rent out all or part of their rental property to a new tenant (or “subtenant”). Tenants must get permission from their landlord before subletting the property. In most cases, the tenant’s lease will have a section that allows or disallows them from subletting.
Subleases must follow the same terms and conditions of the original lease. However, the tenant may add additional terms and conditions to it. For example, if the landlord allows smoking, but the existing tenant doesn’t want the subtenant to smoke on the property, they can add a No Smoking clause to the sublease. A tenant cannot add anything to a sublease agreement that would violate the subtenant’s rights under state law.
Laws & Requirements
Sublease and Assignment Provision Laws: Idaho Attorney General’s Landlord and Tenant Manual, p.20.
Landlord-Tenant Laws: Title 55 of the Idaho Statutes.
Security Deposit Obligations: The security deposit must be returned within 21 days of the end of the sublease unless otherwise agreed upon and no more than 30 days.
Notices: In Idaho, sublessors must give subtenants three days’ written notice to pay rent or leave. They also need to provide 30 days’ written notice of their intent not to renew the sublease and/or original lease.
Permission to Sublet
While subletting is permitted under your lease, it is recommended to keep your landlord informed about your plans and introduce them to the potential sublessee.
- Laws: Idaho law doesn’t specifically address subletting but permits it unless the lease prohibits it.
- Explicit Written Consent: No, unless prohibited in the original lease.
- Landlord’s Right to Reject: Even with permission to sublet, landlords can still screen potential subtenants and deny them for lawful reasons.
Tax Obligations
Lodgings Tax
- Short-term rentals are defined as dwelling units rented for 30 days or less.
- Idaho imposes a 6% state sales tax and a 2% travel and convention tax on short-term rentals statewide.
Tax Rates by County
- Certain cities may also impose local sales tax or hotel/room tax, affecting the overall tax rate.
- State taxes are collected by the state, while city taxes are collected by the respective cities.
Filing Frequency
- Short-term rental operators must file tax returns on a monthly, quarterly, or annual basis, depending on their assigned filing frequency.
- Due dates for filing returns vary based on the filing frequency, typically falling on the 20th day of the month following the end of the filing period.
Making Payments
- Taxes collected for short-term rentals must be remitted to the Idaho State Tax Commission.
- The tax amount due can be paid via paper or online returns. Credit card payments are accepted but subject to convenience fees.
Sample
Related Documents
Rental Application
Helps you review prospective tenants’ backgrounds to verify they are reliable.