Short-term letting means providing paid accommodation in a dwelling for periods of 14 days or less.
Short-term lets are legal in Leinster, but Ireland’s national rules apply. In Rent Pressure Zones (RPZs), you may short-let your entire principal private residence (PPR) for stays of 14 days or less up to 90 nights per year (you must notify/register with your council). Beyond 90 nights, or for any non-PPR/second home in an RPZ, you generally need planning permission (material change of use) before advertising. Outside RPZs, planning can still be required case-by-case. There is no territory-wide night cap outside the PPR 90-night RPZ limit. Report profits to Revenue; Rent-a-Room relief does not apply to stays of 28 nights or less. VAT on short-stay accommodation is generally 13.5% if you are VAT-registered (services threshold currently €42,500). 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 Leinster, but Ireland’s national rules apply. In Rent Pressure Zones (RPZs), you may short-let your entire principal private residence (PPR) for stays of 14 days or less up to 90 nights per year (you must notify/register with your council). Beyond 90 nights, or for any non-PPR/second home in an RPZ, you generally need planning permission (material change of use) before advertising. Outside RPZs, planning can still be required case-by-case. There is no territory-wide night cap outside the PPR 90-night RPZ limit. Report profits to Revenue; Rent-a-Room relief does not apply to stays of 28 nights or less. VAT on short-stay accommodation is generally 13.5% if you are VAT-registered (services threshold currently €42,500). Follow the national guest-accommodation fire-safety guide.
Registration / Permit
In an RPZ, file the PPR exemption/notification with your local authority to use up to 90 nights. If you plan >90 nights or to use a non-PPR, apply for planning permission (change of use) before advertising. A national Fáilte Ireland Short-Term Letting Register is being implemented; platforms will require a registration number once live.
Max Nights
No territory-wide cap. In RPZs, a PPR whole-home short-let is capped at 90 nights per calendar year.
Planning / Zoning
Planning authorities aim to decide within about 8 weeks of a valid application; a 4-week appeal period then applies.
Safety & Insurance
Follow the national Guide to Fire Safety in Guest Accommodation: provide suitable detection and firefighting equipment, emergency information and escape routes; maintain and record tests.
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 detection and firefighting equipment, emergency information and escape routes; maintain and record tests.
• Protected structures/conservation areas often require additional reports/conditions.
• Apartment blocks commonly need management-company consent for tourist use.
• Purpose-built student accommodation may permit limited short-stays outside term (check the specific permission).
• National STL register will require a valid registration number in all ads/listings once fully live.
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• Fáilte Ireland’s national Short-Term Letting Register is rolling out; platforms will require a valid registration number in listings once fully operational.
• Dublin’s councils have proposed a visitor levy, but there is no approved timeline—monitor government updates.
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 is a material change of use requiring planning permission. Outside RPZs, councils assess material change of use on intensity/impact.
No territory-wide cap. In RPZs, a PPR whole-home short-let is capped at 90 nights per calendar year.
In an RPZ, file the PPR exemption/notification with your local authority to use up to 90 nights. If you plan >90 nights or to use a non-PPR, apply for planning permission (change of use) before advertising. A national Fáilte Ireland Short-Term Letting Register is being implemented; platforms will require a registration number once live.
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 detection and firefighting equipment, emergency information and escape routes; maintain and record tests.
⭐ Rated 4.8/5 by 2,500+ Hosts
This guide is informational and not legal advice. Always confirm with
Local Planning Authority (City/County Council) and Local Fire Authority; Fáilte Ireland (national STL register).
your local authority.