Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://tax.iowa.gov
Tax Breakdown
6%
State Sales Tax
5%
Lodging / TOT
Est. Total Tax Burden~11%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Hotel/motel tax applies to rentals under 31 days. Very few localities have additional STR requirements.
Major City Rules
2 cities tracked
Des Moines
Host Friendly
No specific STR permit required
Iowa City
Host Friendly
Business license, tax collection required
Housing Market Data — US Census ACS
ACS 5-Year 2022
1,417,064
Total Housing Units
9.0%
Vacancy Rate
71.5%
Owner-Occupied
28.5%
Renter-Occupied
23,947
Seasonal/Vacation Units
1.7%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.