Short-term letting = letting all or part of a house/apartment for any period of 14 days or less.
Short-term letting is legal in Ireland, but planning rules bite nationwide because all areas are now Rent Pressure Zones (RPZs). “Short-term letting” means letting all or part of a dwelling for 14 days or less. In an RPZ, you may let rooms in your principal private residence (PPR) year-round, but whole-home PPR letting is limited to 90 nights per calendar year unless you obtain change-of-use planning permission; non-PPR homes generally require planning permission for any short-term letting. Fáilte Ireland is preparing a national Short-Term Letting (STL) Register (annual registration; number to display on ads) once the Short Term Letting and Tourism Bill 2025 is enacted. There is no tourist bed-tax at national level (Dublin is developing a visitor-levy proposal). Keep smoke alarms working and follow national guest-accommodation fire-safety guidance. Revenue taxes short-stay “guest and holiday accommodation” at the reduced VAT rate (when you are VAT-registered).
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 letting is legal in Ireland, but planning rules bite nationwide because all areas are now Rent Pressure Zones (RPZs). “Short-term letting” means letting all or part of a dwelling for 14 days or less. In an RPZ, you may let rooms in your principal private residence (PPR) year-round, but whole-home PPR letting is limited to 90 nights per calendar year unless you obtain change-of-use planning permission; non-PPR homes generally require planning permission for any short-term letting. Fáilte Ireland is preparing a national Short-Term Letting (STL) Register (annual registration; number to display on ads) once the Short Term Letting and Tourism Bill 2025 is enacted. There is no tourist bed-tax at national level (Dublin is developing a visitor-levy proposal). Keep smoke alarms working and follow national guest-accommodation fire-safety guidance. Revenue taxes short-stay “guest and holiday accommodation” at the reduced VAT rate (when you are VAT-registered).
Registration / Permit
Before listing, check planning status. In RPZs (now nationwide): room-sharing in your PPR is allowed without permission; whole-home PPR letting is allowed up to 90 nights/year (notify your council and keep Form 15/16/17 records); beyond 90 nights or for any non-PPR dwelling, change-of-use planning permission is required. A national Fáilte Ireland STL Register (for stays up to and including 21 nights) will require annual registration and a display number once commenced.
Max Nights
PPR whole-home: 90 nights per calendar year in RPZs (now nationwide). No cap for room-sharing in your PPR. Non-PPR: planning permission required for any short-term letting.
Planning / Zoning
Local authorities generally issue a planning decision within about 8 weeks of a valid application; appeals to An Bord Pleanála can add months.
Safety & Insurance
Complete and keep a fire-risk assessment, fit and maintain smoke alarms, provide escape information and basic equipment, and follow the national “Guide to Fire Safety in Guest Accommodation.”
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.
Complete and keep a fire-risk assessment, fit and maintain smoke alarms, provide escape information and basic equipment, and follow the national “Guide to Fire Safety in Guest Accommodation.”
• Because all areas are now RPZs, the 90-night PPR whole-home rule and non-PPR permission requirement apply nationwide.
• Councils require annual PPR notifications and end-of-year returns (Forms 15–17).
• Existing lawful tourist-use permissions continue to operate; condominium/management company rules may also restrict lets.
• Dublin and other cities actively enforce planning breaches; appeals go to An Bord Pleanála.
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• National Short-Term Letting Register: Fáilte Ireland to launch after enactment of the Short Term Letting and Tourism Bill 2025 (annual registration; number required on listings; stays up to and including 21 nights within scope).
• EU short-term rental data regulation is in place; Ireland’s register is designed to align with it.
• Dublin is developing a visitor-levy proposal; no go-live date as of September 2025.
In Rent Pressure Zones (e.g., Dublin), short-term letting usually means stays of 14 nights or fewer; outside RPZs, follow local planning rules.
Planning permission is the key control: in RPZs, most non-PPR short-stays and PPR whole-home letting beyond 90 nights/year require a change of use; room-sharing in a PPR is exempt (with annual notifications). Outside these, local authorities assess on a case-by-case basis under the Planning Acts.
PPR whole-home: 90 nights per calendar year in RPZs (now nationwide). No cap for room-sharing in your PPR. Non-PPR: planning permission required for any short-term letting.
Before listing, check planning status. In RPZs (now nationwide): room-sharing in your PPR is allowed without permission; whole-home PPR letting is allowed up to 90 nights/year (notify your council and keep Form 15/16/17 records); beyond 90 nights or for any non-PPR dwelling, change-of-use planning permission is required. A national Fáilte Ireland STL Register (for stays up to and including 21 nights) will require annual registration and a display number once commenced.
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)Complete and keep a fire-risk assessment, fit and maintain smoke alarms, provide escape information and basic equipment, and follow the national “Guide to Fire Safety in Guest Accommodation.”
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This guide is informational and not legal advice. Always confirm with
Local Authorities (planning/enforcement); Fáilte Ireland (STL Register, once commenced); Department of Housing, Local Government and Heritage (policy/circulars); Revenue Commissioners (tax/VAT).
your local authority.