REGULATORY GUIDE

Stay fully compliant with Ireland's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 4, 2025
Ireland
Leinster
Ireland
REGULATORY GUIDE

Stay fully compliant with Ireland's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 4, 2025
Ireland
Leinster
Ireland

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 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).

Legality
Allowed nationally, subject to RPZ planning controls, local enforcement and upcoming national STL registration.
Night Cap
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.
STR Register
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.
Risk
Letting without required planning permission or notifications, skipping the forthcoming STL register, or failing VAT/income-tax and fire-safety duties can lead to enforcement notices, fines and prosecution.

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

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.

Fee
No national processing. Planning decisions typically take ~8 weeks after validation; notifications for PPR exemptions are local; national STL registration will be online once commenced.

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.

Step-by-Step: How to comply

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

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. Local authorities generally issue a planning decision within about 8 weeks of a valid application; appeals to An Bord Pleanála can add months.

2

Apply if required. Planning application (fee ~€). There is no single national fee. Planning application fees vary by council; the forthcoming Fáilte Ireland STL Register will set its own charges once live.

3

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

4

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.”

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

    • 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.

    Penalties & Enforcement

    • Unauthorised short-stays can trigger warning letters, enforcement notices and prosecution.

    • Typical penalties: up to €5,000 and/or 6 months on summary conviction, with daily fines for continuing offences; higher fines apply on indictment.

    • Councils can seek court injunctions for persistent unauthorised use.

    Planning offences can attract up to €5,000 (summary) and/or 6 months’ imprisonment, plus up to €1,500 per day for continuing offences; on indictment, fines can be far higher (up to ~€12.7m).

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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 Ireland?
    Is there a night cap or 90-day limit in Ireland?
    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 Ireland?

    Tools & Resources

    Planning Guidance
    gov.ie — Circular PL 04/2019: New regulation of short-term letting
    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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