Short-term letting means providing paid accommodation in a dwelling for stays of 14 days or less.
Short-term lets are legal in Dublin but, as an RPZ, whole-home letting is tightly controlled. 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 Dublin City Council). Beyond that—or for any non-PPR/second home—you generally need planning permission (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 Dublin but, as an RPZ, whole-home letting is tightly controlled. 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 Dublin City Council). Beyond that—or for any non-PPR/second home—you generally need planning permission (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
In the RPZ, register the home-sharing/90-night exemption with Dublin City Council for your PPR. 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 rental income). VAT 13.5% on guest/holiday accommodation; residential letting exempt.
Income tax on short-stay letting (not rental income). VAT 13.5% on guest/holiday accommodation; residential letting 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.
• 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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• National short-term-letting registration (Fáilte Ireland) is in progress; advertising platforms will require a valid registration number once the system goes live.
• Dublin continues active enforcement; monitor Council notices for any local tweaks to processes or forms.
In Rent Pressure Zones (e.g., Dublin), short-term letting usually means stays of 14 nights or fewer; outside RPZs, follow local planning rules.
In RPZs, STL of a non-PPR or a PPR above 90 nights per year is a material change of use requiring planning permission. PPR exemptions require annual notification/registration with the Council.
RPZ PPR whole-home cap: 90 nights per year (room-share while present is unlimited).
In the RPZ, register the home-sharing/90-night exemption with Dublin City Council for your PPR. If you plan more than 90 nights or to let a non-PPR, apply for planning permission for change of use before advertising.
Income tax on short-stay letting (not rental income). VAT 13.5% on guest/holiday accommodation; residential letting exempt.
Revenue: Tax treatment of income from short-term accommodation (TDM 04-01-20)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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This guide is informational and not legal advice. Always confirm with
Dublin City Council — Planning (Enforcement); Dublin Fire Brigade
your local authority.