REGULATORY GUIDE

Stay fully compliant with Dublin's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
Ireland
Leinster
Dublin
REGULATORY GUIDE

Stay fully compliant with Dublin's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
Ireland
Leinster
Dublin

TL;DR

Rules

How to comply

Rules, Taxes & Penalties

Upcoming Changes

FAQs

Revenue: Tax treatment of income from short-term accommodation (TDM 04-01-20)

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.

Legality
Allowed subject to national STL rules. In the Dublin RPZ, a PPR whole-home STL is exempt up to 90 nights per year (with local registration). Otherwise planning permission is generally required.
Night Cap
RPZ PPR whole-home cap: 90 nights per year (room-share while present is unlimited).
STR Register
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.
Risk
Advertising or operating a whole-home STL in the RPZ without permission—or beyond the 90-night PPR limit—can trigger enforcement and fines.

Key Rules at a Glance

Overview of requirements, authorities, and costs for short-term rental compliance
Requirement
What you need
Authority / Link
Cost / Time

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.

Fee
Plan for roughly 8 weeks to decision (longer if Further Information is requested), plus a 4-week appeal window.

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.

Step-by-Step: How to comply

Overview of requirements, authorities, and costs for short-term rental compliance
1

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. Local authorities aim to decide within about 8 weeks of a valid planning application; a 4-week appeal period then applies.

2

Apply if required. Planning application (fee ~€). Planning fees vary by application. As a guide, a change-of-use application is around €200; retention applications are typically treble the normal fee. Check current Dublin City Council tariffs.

3

Income tax on short-stay letting (not rental income). VAT 13.5% on guest/holiday accommodation; residential letting exempt.

4

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.

Your Short-Term Rental Compliance Guide

Overview of requirements, authorities, and costs for short-term rental compliance

Enjoy hassle-free hosting with Houst

  • VAT: Charge 13.5% on guest/holiday accommodation when taxable; residential letting exempt.
  • Income tax: Short-term lets taxed as trading/miscellaneous income, not rental income; declare to Revenue.
  • Keep records: Track platform commissions/cleaning for deductions.
  • Revenue: VAT on guest & holiday accommodation (13.5%)

    Edge Cases & Exemptions

    • 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.

    Penalties & Enforcement

    • Planning: operating without required permission/registration can lead to enforcement notices, fines up to €5,000 and/or 6 months’ imprisonment, and daily fines for a continuing offence.

    • Safety: the fire authority may issue notices or take action for non-compliance with fire-safety obligations.

    Planning offences: up to €5,000 and/or 6 months on summary conviction, plus up to €1,500 per day for a continuing offence.

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    Revenue: Tax treatment of income from short-term accommodation (TDM 04-01-20)

    In Rent Pressure Zones (e.g., Dublin), short-term letting usually means stays of 14 nights or fewer; outside RPZs, follow local planning rules.

    Do I need planning permission in Dublin?
    Is there a night cap or 90-day limit in Dublin?
    Do I need to register or get a permit?
    What taxes do I need to pay for short-term lets?
    What safety requirements do short-term lets need to meet in Dublin?

    Tools & Resources

    Planning Guidance
    Dublin City Council — Planning (Enforcement); Dublin Fire Brigade
    Fire Safety Guidance
    Gov.ie — Guide to Fire Safety in Guest Accommodation
    Tourist/Local Tax Guidance
    Revenue: VAT on guest & holiday accommodation (13.5%)
    National Safety Guidance
    gov.ie: Fire Safety in your Home (NDFEM)
    National Tax Guidance
    Revenue: Tax treatment of income from short-term accommodation (TDM 04-01-20)
    Regional Safety Guidance

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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.