REGULATORY GUIDE

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

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

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 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.

Legality
Allowed nationally; RPZ rules restrict whole-home short-letting. Planning permission is typically required in RPZs for non-PPR use or where the PPR exceeds 90 nights.
Night Cap
No territory-wide cap. In RPZs, a PPR whole-home short-let is capped at 90 nights per calendar year.
STR Register
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.
Risk
Operating a whole-home STL in an RPZ without permission—or exceeding the 90-night PPR limit—risks enforcement; keep fire-safety compliance documented.

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 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.

Fee
Plan for ~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 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.

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 is a material change of use requiring planning permission. Outside RPZs, councils assess material change of use on intensity/impact. Planning authorities aim to decide within about 8 weeks of a valid application; a 4-week appeal period then applies.

2

Apply if required. Planning application (fee ~€). Planning fees vary by proposal and council under Schedule 9 of the Planning and Development Regulations 2001 (as amended). A typical change-of-use application is in the low hundreds of euro—check your council’s current Schedule 9 table.

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 detection and firefighting equipment, emergency information and escape routes; maintain and record tests.

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/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.

    Penalties & Enforcement

    • Planning: breach can lead to enforcement notices, prosecution, fines up to €5,000 and/or 6 months, plus up to €1,500 per day for a continuing offence.

    • Safety: the fire authority can issue notices or take action for non-compliance with duties for sleeping accommodation.

    Planning offences can attract up to €5,000 and/or 6 months on summary conviction, with 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 Leinster?
    Is there a night cap or 90-day limit in Leinster?
    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 Leinster?

    Tools & Resources

    Planning Guidance
    Local Planning Authority (City/County Council) and Local Fire Authority; Fáilte Ireland (national STL register).
    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

    Local Planning Authority (City/County Council) and Local Fire Authority; Fáilte Ireland (national STL register).

    your local authority.