Is Airbnb Legal in Dublin? 2026 Rules, Permits & Taxes

Registration required

Yes

Taxes on a stay

No tourist tax

Yearly night cap

90 nights

Fine for hosting without a permit

Up to €5,000

Active Airbnb listings

3,090

Next rule change

Dec 1, 2026

The rules in brief

Who needs it

Every host who lets accommodation for periods of up to and including 21 nights in Dublin, for each unit they advertise (a whole home or a room in a home).^6,7

Issued by

Fáilte Ireland

Valid for

The registration number is renewed every year; a nominal annual fee applies and the amount has not yet been announced.

Processing

Registering one unit takes about 5 minutes online and the number is issued straight away.

On listings

The number must appear on every listing

Platform checks

From 31 December 2026 platforms must display the number on each listing, check the data hosts submit, run random checks and remove listings when Fáilte Ireland orders it.

Who qualifies

• The host registers in person: an agent cannot register for an individual, only for a company.
• The host declares that the unit complies with planning and fire safety requirements; in a city above 20,000 people such as Dublin, planning compliance must be confirmed at registration with no lead-in period.
• In Dublin that means either a room in the host's principal home, the whole principal home for up to 90 days a year with the Dublin City Council notifications, or a unit with change-of-use planning permission.
• Hotels, hostels, campsites and caravan parks are not units and do not register on this scheme.

How to apply

1. 1 Check the planning position first: a room in your own home needs no permission, your whole main home can be let for up to 90 days a year, and any other short let needs change-of-use permission from Dublin City Council.
2. 2 Create an account on the Fáilte Ireland online registration portal with an email address (the portal opens on 1 December 2026).
3. 3 Enter host details (name, PPSN, date of birth, address with Eircode) or company details, and the unit's Eircode, type and whether it is your principal home or a separate secondary residence.
4. 4 Enter the number of bed places and the maximum number of guests.
5. 5 Make the legal declaration that the unit meets planning and fire safety requirements, pay the annual fee, and receive the registration number.
6. 6 Show the number on every listing and advertisement and renew each year.

Permit rules

Register every unit with Fáilte Ireland

Anyone letting accommodation for up to 21 nights must register each unit with Fáilte Ireland. The register opens on 1 December 2026 and the registration deadline is 31 December 2026; the requirement covers all properties nationwide, Dublin included.^6,9 Takes effect December 31, 2026

Renew the registration each year

After the first registration, the registration is renewed every year. A nominal annual fee applies; the amount has not yet been published.^6,7 Takes effect December 31, 2026

Show the registration number on every listing

A valid registration number for each unit must appear on all listings and advertisements. Registration numbers are published in a public register on the Fáilte Ireland website.⁷ Takes effect December 31, 2026

Platforms must display numbers and remove unregistered listings

From 31 December 2026 platforms must display the registration number, take reasonable steps to check host data and carry out random checks. Fáilte Ireland can order a platform to suspend, remove or disable a listing with an invalid or missing number.⁶ Applies to: platforms · Takes effect December 31, 2026

Planning fee for a change of use: €3.60 per square metre, minimum €80

A change-of-use application for short-term letting pays the usual fee for a change from residential to commercial use: €3.60 per square metre with a minimum of €80 per building. A retention application for an existing unauthorised let costs €10.80 per square metre with a minimum of €240 per building. Notifying the council of an exempt let is free.¹⁸

A planning decision normally takes about 8 weeks

A planning application for a short let normally takes about 8 weeks to process, and a decision can be appealed to An Coimisiún Pleanála. The council weighs high housing demand, high rent inflation, insufficient supply and the number of short-let applications in the area.¹⁸

Short-term letting is a change of use needing planning permission

Using a house, part of a house or a unit for short-term letting is a material change of use under section 3A of the Planning and Development Act 2000, so it needs planning permission unless an exemption applies. This applies nationwide since 1 March 2026.^1,2 In force since March 1, 2026

Renting a room in your main home is unrestricted

Home sharing, the letting of a room or rooms in your principal private residence, is allowed in Dublin without a night cap and is exempt from planning permission. You still notify Dublin City Council with the start-of-year form and register the room with Fáilte Ireland.^6,13 Applies to: owner-occupiers · In force since July 1, 2019

Second homes and investment flats need permission

A home that is not your principal private residence gets no 90-day exemption: all short-term letting needs change-of-use planning permission from Dublin City Council, unless the property already has permission for tourism or short-term letting use.¹³ Applies to: second-homes · In force since July 1, 2019

Dublin City Development Plan presumes against dedicated short-term rentals

Policy 15.14.3 of the Dublin City Development Plan 2022-2028 sets a general presumption against dedicated short-term tourist rental accommodation because of its effect on housing supply. Applications are considered case by case only in locations unsuited to standard homes, such as tight urban sites or places next to heavy night-time noise.¹⁶ Applies to: second-homes · In force since December 14, 2022

National policy: presumption against new permissions above 20,000 people

Under the National Planning Statement on short-term letting, there is a presumption not to grant planning permission for operators in locations of more than 20,000 people at the last census. Dublin is far above that line (588,233 residents in the preliminary Census 2022 count for the city council area), so hosts must confirm planning compliance when they register, with no lead-in period.^6,10,25,26 Applies to: cities-and-large-towns · In force since June 19, 2026

Planned: permission only in exceptional circumstances in large cities

Under the planned rules, planning permission for short lets in large cities and towns would be granted only in exceptional circumstances, for example to preserve and reuse a heritage building, to bring a vacant space above a shop back into use, or to use a small existing structure in the grounds of a property.¹⁸ Applies to: cities-and-large-towns

Seven years of continuous use earns a presumption in favour

Where a dwelling has been used continuously for short-term letting for at least seven years without enforcement action, there is a presumption in favour of granting planning permission, unless it would create serious traffic, flooding or pollution risks.^6,10 Applies to: established-operators · In force since June 19, 2026

Simplified retention application for existing short lets

Since 29 September 2026 an operator can apply to keep an existing short let through a streamlined retention application: no detailed plans and maps, and a dedicated application form (Form No. 24). The route is open wherever the property is, although Dublin's development plan presumption still weighs on the outcome.^4,6 Applies to: existing-operators · In force since September 29, 2026

Tenants and non-owners need the owner's consent

A host who does not own the property must attach the owner's consent to use it for short-term letting. Leases, mortgages and apartment-block rules can also ban hosting, so check them first.²⁸ Applies to: tenants

Elsewhere in County Dublin the same national rules apply

Outside the city council boundary, Dún Laoghaire-Rathdown, Fingal and South Dublin County Councils apply the same exemptions: an unrestricted room in a principal home and 90 days a year for the whole home. Each council runs its own planning decisions, forms and enforcement.^21,22,23

Declare planning and fire safety compliance

At registration the host declares that the unit complies with planning and fire safety requirements. Fáilte Ireland asks for no supporting documents at registration but may follow up afterwards.^6,7 Takes effect December 1, 2026

Bed places and guest numbers are recorded

Registration records the number of bed places (single sleeping spaces) and the total number of guests the unit can hold. The sources reviewed set no separate national or Dublin guest cap.⁶ Takes effect December 1, 2026

Short-term means up to 21 consecutive nights

Planning law treats a let of up to 21 consecutive nights as short-term letting, and the registration scheme uses the same 21-night line. Stays longer than 21 nights fall outside both regimes. Before 1 March 2026 the planning definition was 14 days, which older Dublin City Council pages still quote.^1,2 In force since March 1, 2026

Whole main home: 90 days a year while you are away

You may let your entire principal private residence for a cumulative 90 days a year while temporarily absent. Past 90 days you need change-of-use planning permission. Since 4 April 2026 the exemption no longer depends on the home being in a rent pressure zone; Dublin was already inside one.^3,13,24 Applies to: owner-occupiers · In force since April 4, 2026

Notify Dublin City Council with Forms 15, 16 and 17

Hosts who use the planning exemptions send Form 15 within 4 weeks of the start of each year and no later than 2 weeks before the first let, Form 16 within 2 weeks of reaching the 90-day threshold, and Form 17 between 1 and 28 January for the previous year. Proof that the home is your principal private residence goes with the forms, and there is no fee.^13,18 Applies to: owner-occupiers · In force since July 1, 2019

Dublin City Council takes forms only for properties in its own area

Dublin City Council accepts the notification forms only for properties inside the city council area. A property in Dún Laoghaire-Rathdown, Fingal or South Dublin must be notified to that county council.¹³ Applies to: owner-occupiers

Lock boxes on Dublin streets are removed and destroyed

Since 14 April 2025 Dublin City Council removes and destroys lock boxes or key boxes left in the public domain, such as on bike stands and sign poles, under the Roads Act. Hosts need a self check-in method that does not use public street furniture.¹⁷ In force since April 14, 2025

The council enforces planning breaches

Dublin City Council's Planning Enforcement section serves warning letters and enforcement notices on unauthorised short lets. Non-compliance can lead to District Court proceedings, fines and convictions.¹⁵

Neighbours can complain to the Short-Term Lettings Section

Anyone can report a suspected unauthorised short let to the council's Short-Term Lettings Section in writing or on the complaint form. The council needs the complainant's full name and address to open an investigation, and keeps the identity confidential.¹³

What the host still handles

• Fáilte Ireland short-term letting register (by 31 December 2026)
• VAT with Revenue once annual turnover from services exceeds €42,500
• Home-sharing notifications (Forms 15, 16 and 17) with Dublin City Council when relying on the planning exemptions^11,12,20,29

• Letting without the planning permission or exemption the law requires is unauthorised development, an offence under the Planning and Development Act 2000: on summary conviction a fine of up to €5,000 or up to 6 months in prison, or both; on conviction on indictment a fine of up to €12,697,380.78 or up to 2 years in prison, or both.¹⁹
• Dublin City Council's Planning Enforcement section serves warning letters and enforcement notices on unauthorised short lets; failure to comply can lead to District Court proceedings, fines and convictions.¹⁵
• Advertising a unit without the required registration number is proposed in the April 2025 draft of the Bill as an offence punishable on summary conviction by a class A fine (up to €5,000), up to 12 months' imprisonment, or both.^5,27
• Online platforms that seriously breach the rules can face financial sanctions of up to 2 per cent of annual worldwide turnover.⁸
• Listings with an invalid or missing registration number can be suspended, removed or disabled on Fáilte Ireland's order.⁶
• Lock boxes left in the public domain in Dublin are removed and destroyed by the council under the Roads Act.¹⁷

1. December 31, 2026 Upcoming
   Registration deadline and platform duties begin

   All hosts must be registered by 31 December 2026, and platforms must from that date display registration numbers for every listed unit.^6,9

2. December 1, 2026 Upcoming
   Fáilte Ireland register opens

   The national short-term letting register opens on 1 December 2026.^6,9

3. October 6, 2026 Not in force
   Short Term Letting and Tourism Bill published

   The Bill designates Fáilte Ireland as competent authority, creates the register, platform duties, fixed payment notices, summary offences and platform fines of up to 2 per cent of worldwide turnover. It now passes through the Oireachtas.⁸

4. September 29, 2026
   Simplified retention application for short lets

   S.I. 500/2026 came into operation, adding Form No. 24 and removing the need for detailed plans in retention applications for short-term letting.^4,6

5. June 19, 2026
   National Planning Statement on short-term letting approved by Cabinet

   The Statement sets a presumption not to grant planning in locations above 20,000 people, a two-year lead-in for smaller towns and a seven-year established-use route. The Housing Department describes the draft as subject to environmental assessment and EU notification before a final version.^10,25

6. April 4, 2026
   90-day home-sharing exemption no longer tied to rent pressure zones

   S.I. 130/2026 removed references to rent pressure zones from Article 6 of the Planning and Development Regulations 2001, so the principal-residence exemption applies nationwide.^3,24

7. March 1, 2026
   Short-term letting becomes a material change of use nationwide

   Section 30 of the Residential Tenancies (Miscellaneous Provisions) Act 2026 came into operation, making short-term letting of up to 21 consecutive nights a material change of use in all of Ireland.^1,2

8. March 2026 Not in force
   Dublin City Council models a tourist levy

   The council's economic development office presented figures on a bed tax of up to €5 per night. The council has no power to levy such a tax, and national enabling legislation would be needed.^20,30

9. April 14, 2025
   Dublin City Council starts removing lock boxes

   Lock boxes left in the public domain are removed and destroyed under the Roads Act, as agreed by the elected members on 3 March 2025.¹⁷

10. July 1, 2019
    Planning rules for short-term letting begin

    The Residential Tenancies (Amendment) Act 2019 and the Exempted Development (No. 2) Regulations 2019 took effect, requiring planning permission for short lets beyond the home-sharing and 90-day exemptions.¹³

Estimate what a Dublin home could earn

1. 1. Residential Tenancies (Miscellaneous Provisions) Act 2026, section 30 · Irish Statute Book
2. 2. S.I. No. 67/2026 – Residential Tenancies (Miscellaneous Provisions) Act 2026 (Commencement) Order 2026 · Irish Statute Book
3. 3. S.I. No. 130/2026 – Planning and Development (Short Term Letting) (Amendment) Regulations 2026 · Irish Statute Book
4. 4. S.I. No. 500/2026 – Planning and Development (Short Term Letting) (Change of Use) Regulations 2026 · Irish Statute Book
5. 5. Fines Act 2010, section 3 · Irish Statute Book
6. 6. Short-term letting in Ireland – what you need to know · Department of Enterprise, Tourism and Employment
7. 7. Answers to your short-term letting questions (FAQ) · Fáilte Ireland
8. 8. Government publishes Short Term Letting and Tourism Bill · Department of Enterprise, Tourism and Employment
9. 9. Short-term let register to come into effect from December 2026 · gov.ie, Department of Enterprise, Tourism and Employment
10. 10. Minister Burke welcomes government approval for National Planning Statement on short-term letting · Department of Enterprise, Tourism and Employment
11. 11. VAT treatment of Guest and Holiday Accommodation (Tax and Duty Manual) · Revenue Commissioners
12. 12. What are the VAT thresholds? · Revenue Commissioners
13. 13. Short-Term Letting Rules · Dublin City Council
14. 14. Questions to the Chief Executive, South East Area Committee, 13 January 2025 · Dublin City Council
15. 15. Learn About Planning Enforcement · Dublin City Council
16. 16. Dublin City Development Plan 2022-2028, 15.14 Commercial Development/Miscellaneous · Dublin City Council
17. 17. Removal of Lock Boxes in the Public Realm · Dublin City Council
18. 18. Renting your property for short-term lets · Citizens Information
19. 19. Enforcement process – unauthorised developments · Clare County Council
20. 20. Report 15 – 2023 – Visitor Accommodation Tax Update · Dublin City Council
21. 21. Regulation of Short Term Letting · Dún Laoghaire-Rathdown County Council
22. 22. Short-Term Letting Regulation · Fingal County Council
23. 23. Short Term Letting · South Dublin County Council
24. 24. Planning and Development (Short Term Letting - Planning and Development Act 2000) (Amendment) Regulations (circular) · Department of Housing, Local Government and Heritage
25. 25. Draft Short Term Letting (STL) National Planning Statement · Department of Housing, Local Government and Heritage
26. 26. Dublin City Development Plan 2022-2028, 2.2 Quantitative Data Underpinning the Core Strategy · Dublin City Council
27. 27. General Scheme of the Short Term Letting and Tourism Bill 2025 · Department of Enterprise, Tourism and Employment
28. 28. Responsible hosting in Ireland · Airbnb Help Centre
29. 29. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Centre
30. 30. Dublin City Council is considering a tourist tax of up to €5 per night for visitors · TheJournal.ie