Short-Term Rental Rules in Salt Lake City, UT (2026): Permits, Taxes and Limits
Short-term renting is allowed in certain approved zoning districts in Salt Lake City, UT. To operate legally, hosts must obtain a business license and adhere to local regulations including limits on rental nights and documentation requirements.
Do you need a permit or license?
Any property operating as a short-term rental in an approved zoning district must obtain a business license before advertising or accepting bookings [2]. The application must include the property owner's information and, if applicable, a property authorization form and an HOA authorization letter [2]. A licensee is only allowed one short-term rental business license for a single unit [2].
Taxes
Sales tax and transient room tax apply to short-term rentals for stays less than 30 days [1]. The state of Utah has a transient room tax rate of 1.07% with an additional 0.25% in Salt Lake County, and the county imposes a total county-wide transient room tax of 4.75% [1]. Cities and towns may impose a transient room tax of up to 1 percent. Cities and towns that meet certain requirements may impose an additional transient room tax of up to 0.5 percent [1].
Limits and restrictions
Rentals are limited to 200 rental nights per calendar year and must be rented for a minimum of two consecutive nights [2]. Multi-unit properties with more than eleven units can license up to 10% as short-term rentals [2].
Penalties
The published rules do not state this; ask the city.
How to apply
To apply for a business license, provide contact details for the property owner, a local contact, and an emergency contact [2]. Required documents include a government-issued photo ID, a Property Authorization Form if applicable, and an HOA Authorization Letter for condominium units [2].
At a glance
| Topic | What the rules say |
|---|---|
| License requirement | Mandatory for all short-term rentals in approved zoning districts [2]. |
| Rental night limit | 200 nights per calendar year [2]. |
| Minimum stay | Two consecutive nights [2]. |
| Tax requirements | Subject to sales and transient room taxes [1]. |
| Application process | Requires contact info and specific documents [2]. |
| Zoning districts | Must be in approved districts (MU2, MU3, MU5, MU6, MU8, MU11, M1, M1-A, D1, etc.) [2]. |
FAQ
What zoning districts allow short-term rentals?
Approved zoning districts include MU2, MU3, MU5, MU6, MU8, MU11, M1, M1-A, D1, among others [2].
Is there a limit on how many units can be licensed in a multi-unit property?
Multi-unit properties with more than eleven units may license up to 10% of the total units [2].
Are there penalties for renting without a license?
The published rules do not state this; ask the city.
Running a rental in Salt Lake City
Permits, taxes and stays are easier to keep straight in one place. Rentology runs short, mid and long-term rentals in one system.
Sources
- Pub 56 | Utah State Tax Commission (official)
- Short-Term Rentals | Finance (official)
Last checked: November 2, 2026. This page summarizes rules the government has published. It is not legal advice, and rules change: confirm with the local authority before you list a property.