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FIND OUT MOREYou can earn up to 30% more with our unique pricing strategy. Developed from managing over 350,000 bookings, it runs entirely within local regulations and has already earned our hosts over £112 Million.
Short-term letting means providing paid accommodation in a dwelling for stays of 14 days or less.
Short-term lets are legal in Cork, but as an RPZ the rules are strict. Letting an entire principal private residence (PPR) for stays of 14 days or less is exempt up to 90 nights per year (you must register the exemption with Cork City Council). Beyond that—or for any non-PPR/second home—you typically need planning permission (material change of use) before advertising. There is no separate city night cap outside the PPR 90-night limit. Report income to Revenue; Rent-a-Room relief does not apply to short stays of 28 nights or less. VAT applies only if you are VAT-registered. Follow the national guest-accommodation fire-safety guide.
In Rent Pressure Zones (e.g., Dublin), short-term letting usually means stays of 14 nights or fewer; outside RPZs, follow local planning rules.
Short-term lets are legal in Cork, but as an RPZ the rules are strict. Letting an entire principal private residence (PPR) for stays of 14 days or less is exempt up to 90 nights per year (you must register the exemption with Cork City Council). Beyond that—or for any non-PPR/second home—you typically need planning permission (material change of use) before advertising. There is no separate city night cap outside the PPR 90-night limit. Report income to Revenue; Rent-a-Room relief does not apply to short stays of 28 nights or less. VAT applies only if you are VAT-registered. Follow the national guest-accommodation fire-safety guide.
Registration / Permit
If availing of the RPZ PPR exemption, submit the start-of-year notification to Cork City Council (Form 15) and file milestone/end-of-year forms where required. If you plan more than 90 nights or to let a non-PPR, apply for planning permission for change of use before advertising.
Max Nights
RPZ PPR whole-home cap: 90 nights per year (room-share while present is unlimited).
Planning / Zoning
Local authorities aim to decide within about 8 weeks of a valid planning application; a 4-week appeal period then applies.
Safety & Insurance
Follow the national Guide to Fire Safety in Guest Accommodation: provide suitable alarms and firefighting equipment, emergency information and escape routes, and keep maintenance/testing records.
Tax
Income tax on short-stay letting (not treated as rental income). VAT 13.5% on guest/holiday accommodation; long-term residential letting is VAT-exempt.
Income tax on short-stay letting (not treated as rental income). VAT 13.5% on guest/holiday accommodation; long-term residential letting is VAT-exempt.
Follow the national Guide to Fire Safety in Guest Accommodation: provide suitable alarms and firefighting equipment, emergency information and escape routes, and keep maintenance/testing records.
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• Protected structures or conservation areas may require additional reports and conditions.
• Apartment blocks commonly require management-company consent for tourist use.
• Continuing an unauthorised STL after conviction can incur daily fines.
• A national STL register (Fáilte Ireland) is being implemented; platforms will require a valid registration number once live.
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⭐ Rated 4.8/5 by 2,500+ Hosts
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• National short-term-letting registration (Fáilte Ireland) is in progress; advertising platforms will require a valid registration number once the system goes live.
• Cork City updates forms and processes periodically—check the Homesharing & STL page for the latest versions (Form 15, etc.).
In Rent Pressure Zones (e.g., Dublin), short-term letting usually means stays of 14 nights or fewer; outside RPZs, follow local planning rules.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
Cork City Council — Planning (Enforcement); Cork City Fire Brigade
your local authority.
