National Airbnb rules2026 27 sources cited

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

Ireland allows short lets of up to 21 nights in a spare room or a main home let for up to 90 days a year; other homes need planning permission, and all hosts must register with Fáilte Ireland by 31 December 2026.6,7

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 25 official sources and 2 Airbnb help pages. Not legal advice.

The short answer

Ireland Airbnb Rules in Brief

  • Renting a room in your own home is unrestricted and exempt from planning; letting your whole main home while away is capped at 90 days a year.
  • Any other home used for stays of up to 21 nights is a material change of use and needs planning permission.
  • Register each unit with Fáilte Ireland (open 1 December 2026, deadline 31 December 2026) and show the number on every listing.
  • Airbnb collects no tax on Irish bookings; hosts with turnover above €42,500 must register for VAT and charge 13.5%.

At a glance

Ireland Airbnb Rules at a Glance

Registration required
Yes
Taxes on a stay
None
Yearly night cap
90 nights
Fine for hosting without a permit
Up to €5,000
Next rule change
Dec 1, 2026

The rules in brief

The rules an Ireland host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Ireland Airbnb Rules at a Glance
TopicRule
PermitRegister every unit with Fáilte Ireland6,9
Who can hostRenting a room in your main home is unrestricted6,14
WhereShort-term letting is a change of use needing planning permission1,2
Building rulesTenants and non-owners need the owner's consent26
Night capWhole main home: 90 days a year while you are away3,6,24
Minimum stayShort-term means up to 21 consecutive nights1,2
GuestsBed places and guest numbers are recorded6
Listing displayShow the registration number on every listing7
PlatformsPlatforms must display numbers and remove unregistered listings6
SafetyDeclare planning and fire safety compliance6,7

Your home

Can You Host an Airbnb in Ireland? It Depends on the Home

Whether you can host in Ireland turns on whose home it is and whether you live there.

A spare room in the home you live in

Allowed

No planning permission and no night cap. Register the room with Fáilte Ireland and show the number on the listing.6

Your own home, rented whole while you are away

Allowed with conditions

Up to a cumulative 90 days a year without planning permission. Beyond 90 days you need change-of-use permission. Register the unit with Fáilte Ireland.3,6

A second home or investment property

Allowed with conditions

Needs change-of-use planning permission. In cities and towns above 20,000 people the policy is a presumption not to grant it; in smaller towns hosts have two years to regularise.6,10,14

A home you have run as a short let for seven years or more

Allowed with conditions

A presumption in favour of permission applies if there was no enforcement action, and the simplified retention application (Form No. 24) has been available since 29 September 2026.4,6

A home you rent as a tenant

Allowed with conditions

The owner's consent is required before listing, and the lease must not ban subletting or short-term use.26

Permit

Do You Need a Permit for Airbnb in Ireland?

Yes. Short-term rental hosts in Ireland need the short-term letting registration number from Fáilte Ireland.6,7

Who needs it
Every host who lets accommodation for periods of up to and including 21 nights, anywhere in Ireland, 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 cities and towns above 20,000 people, planning compliance must be confirmed at registration with no lead-in period; smaller towns have two years.
  • Hotels, hostels, campsites and caravan parks are not units and do not register on this scheme.

How to apply

  1. Create an account on the Fáilte Ireland online registration portal with an email address (the portal opens on 1 December 2026).
  2. 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.
  3. Enter the number of bed places and the maximum number of guests.
  4. Make the legal declaration that the unit meets planning and fire safety requirements, pay the annual fee, and receive the registration number.
  5. Show the number on every listing and advertisement and renew each year.

Applications go through the Fáilte Ireland application portal .

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.6,9 Takes effect December 31, 2026
Registration applies everywhere
The registration duty applies to all properties in the country, whatever the location, including rooms in a home and whole properties.6 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
An agent cannot register for an individual
A host must complete the registration personally, including the legal declarations about the unit. Only a unit owned by a company can be registered by an agent.6 Takes effect December 1, 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

Who can host

Who Can Host an Airbnb in Ireland, and Where

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
Letting a room or rooms in your principal private residence is allowed without a night cap and is exempt from planning permission.6,14 Applies to: owner-occupiers · In force since July 1, 2019
Second homes and investment properties 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, unless the property already has permission for tourism or short-term letting use.14 Applies to: second-homes · In force since July 1, 2019
Presumption against new permissions in cities and towns above 20,000
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. These hosts must confirm planning compliance when they register, with no lead-in period.6,10,25 Applies to: cities-and-large-towns · In force since June 19, 2026
Towns of 20,000 or fewer get two years to regularise
Providers in towns of 20,000 people or fewer at the last census (CSO census town boundaries) have two years to meet national planning compliance requirements.6,10 Applies to: small-towns · Takes effect December 1, 2026
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 and however long it has operated.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 community rules can also ban hosting, so check them first.26 Applies to: tenants

Local rules

Local Rules in Ireland's 6 Largest Airbnb Markets

National law sets the floor, and local governments add their own limits on top: zones, days of the week, notice to neighbours and local taxes. These are Ireland's largest Airbnb markets, with the share of each market's listings that display a registration or licence number where AirROI has the data.

  1. 1. Dublin

    County Dublin

    Dublin is a city above the 20,000-person line, so new planning permissions for short lets face a presumption of refusal under the national policy. Dublin City Council runs the home-sharing notifications and a dedicated Short-Term Lettings Section that investigates complaints. In its South East Area alone it investigated 818 properties for alleged short-term use.14,15

    • Rooms in your main home: unrestricted and exempt from planning
    • Whole main home: up to 90 days a year, then change-of-use permission
    • Non-principal homes: change-of-use permission for all short-term letting
    • Form 15 at the start of the year and Form 17 by 28 January for the previous year

  2. 2. Galway

    County Galway

    Galway City Council's development plan adds a local policy to the national rules: where planning consent is required for a short let, there is a presumption against allowing it. The 90-day exemption for a main home and the unrestricted room exemption still apply.18,19

    • Development plan: presumption against permission where consent is required
    • Whole main home: up to 90 days a year
    • Rooms in your main home: unrestricted
    • Planning Department, Galway City Council, City Hall handles notifications

  3. 3. Kenmare Municipal District

    County Kerry

    Kerry County Council is the planning authority and says it will actively enforce the short-term letting rules. The same national exemptions apply as elsewhere, and home-sharers send Forms 15, 16 and 17 to the Planning Department in Tralee. The test of 20,000 people is applied by census town, which decides whether the two-year lead-in or the presumption against permission applies.17

    • Rooms in your main home: unrestricted and exempt from planning
    • Whole main home: 90 days a year, then change-of-use permission
    • Non-principal homes need change-of-use permission unless already permitted for tourism or short lets
    • Forms 15, 16 and 17 go to the Planning Department, County Buildings, Tralee

  4. 4. West Cork

    County Cork

    Cork County Council applies the national short-term letting rules. Home-sharers who use the exemptions send Forms 15, 16 and 17 to the council's short-term lettings mailbox. A main home can be let whole for 90 days a year; other homes need change-of-use permission.20

    • Rooms in your main home: unrestricted and exempt from planning
    • Whole main home: cumulative 90 days a year while away
    • Non-principal homes need change-of-use permission unless already permitted
    • Forms go to shorttermlettings@corkcoco.ie

  5. 5. Conamara Municipal District

    County Galway

    Galway County Council applies the national rules to Connemara. Owners register with the council using the start-of-year form, and a main home let whole needs change-of-use permission past 90 days.22

    • Rooms in your main home: unrestricted and exempt from planning
    • Whole main home: cumulative 90 days a year
    • Non-principal homes need change-of-use permission
    • Register with Galway County Council using the start-of-year form

  6. 6. Westport-Belmullet Municipal District

    County Mayo

    Mayo County Council designated the Westport local electoral area, including Clare Island and Inishturk, a rent pressure zone in 2023 and says failure to register and notify the council is a planning breach. Home-sharers use Forms 15 and 16, and the council's contact for short lets is STLs@mayococo.ie.21

    • Westport LEA a rent pressure zone since 2023
    • Rooms in your main home: unrestricted; whole main home under 90 days a year
    • Failure to notify the council is a planning breach
    • Non-principal homes need change-of-use permission

Operating rules

Operating Rules for Ireland Short-Term Rentals

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 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.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 this exemption no longer depends on the home being in a rent pressure zone.3,6,24 Applies to: owner-occupiers · In force since April 4, 2026
Notify the council with Forms 15, 16 and 17
Councils ask home-sharers who use the exemptions to file Form 15 at the start of each year, Form 16 when the 90-day cap is reached and Form 17 at the end of the year.16 Applies to: owner-occupiers · In force since July 1, 2019
Councils enforce planning breaches
Local planning authorities can serve warning letters and enforcement notices on unauthorised short lets, and non-compliance can lead to District Court proceedings, fines and convictions. Complaints need the complainant's name and address, kept confidential.14,23

Taxes

How Much Are Airbnb Taxes in Ireland?

No tax is added to every stay. Hosts registered for VAT (turnover above €42,500) charge 13.5% on the accommodation price.

How Much Are Airbnb Taxes in Ireland?
TaxRateCollected by
VAT on guest and holiday accommodation 13.5% of the accommodation charge, for hosts registered for VAT13.5%12,13Host
Total for most hosts None · All by the host

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 the local authority12,13,27

Fines

How to Avoid Airbnb Fines in Ireland

Fines in Ireland fall on hosting without the short-term letting registration number, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

  • 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.5,11
  • Online platforms that seriously breach the rules can face financial sanctions of up to 2 per cent of annual worldwide turnover.8
  • The Bill adds fixed payment notices and summary offences for hosts and gives Fáilte Ireland inspection and investigation powers.8
  • Letting without the planning permission or exemption the law requires is unauthorised development: the council can serve warning letters and enforcement notices, and non-compliance can lead to District Court proceedings, fines and convictions.23
  • Listings with an invalid or missing registration number can be suspended, removed or disabled on Fáilte Ireland's order.6

Changes

What's Changed in Ireland's Airbnb Rules, and What's Next

2 changes are scheduled after October 20, 2026; the most recent rules are listed first.

  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. May 13, 2026
    Register date set for December 2026

    The Ministers for Enterprise and for Housing confirmed that the register would come into effect from 1 December 2026, with a legal obligation to register by 31 December 2026.9

  7. 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

  8. 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

  9. June 20, 2025
    Rent pressure zones extended nationwide

    All of the country became a rent pressure zone, extending the planning requirement for short-term letting to every county.16

  10. April 15, 2025
    Government approves the General Scheme of the Short-Term Letting and Tourism Bill

    The Government decision of 15 April 2025 set up the Fáilte Ireland register for stays of up to 21 nights.6

  11. April 11, 2024
    EU Short Term Rental Regulation adopted

    Regulation (EU) 2024/1028 on data collection and sharing for short-term accommodation rental services requires registration numbers and platform data sharing, and is the basis for the Irish register.6

Listing data

What Ireland's Listings Show

What officials report

271
Form 15 home-sharing notifications, Dublin City Council South East Area (since 2019) · as of January 2025Dublin City Council received approximately 271 Form 15 submissions in its South East Area to use the planning exemptions.15
818
Properties investigated for short-term letting, Dublin South East Area · as of January 2025The Planning Enforcement Section investigated 818 properties for alleged short-term letting use.15
640
Cases resolved after enforcement, Dublin South East Area · as of January 2025Of the 818 properties investigated, 640 cases were resolved after enforcement action.15
178
Properties under active investigation, Dublin South East Area · as of January 2025About 178 properties were under active investigation.15

Earnings

What Could a Short-Term Rental in Ireland Earn?

The rules shape the numbers: a cap of 90 nights a year. For a specific address, the Airbnb calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Ireland Airbnb Rules: Frequently Asked Questions

Is Airbnb legal in Ireland?

Yes, in narrow cases. You can rent a room in your own home without limit and your whole main home for up to 90 days a year; every other short let needs change-of-use planning permission, and all hosts must register with Fáilte Ireland by 31 December 2026.6

Do I need a permit or licence for Airbnb in Ireland?

You need a registration number from Fáilte Ireland for each unit let for up to 21 nights. The register opens on 1 December 2026 and the deadline is 31 December 2026. You may also need planning permission, depending on the home.6,9

How much does the Fáilte Ireland registration cost?

A nominal annual registration fee will apply, renewed every year. The amount has not yet been announced.6,7

When do I have to register?

The register opens on 1 December 2026 and all hosts must register by 31 December 2026. The Bill that creates the register was published on 6 October 2026 and is still before the Oireachtas.6,8,9

Can I rent a home I don't live in?

Only with change-of-use planning permission, because the 90-day exemption covers a principal private residence only. In cities and towns above 20,000 people the policy is a presumption not to grant permission.10,14

Can I rent my own home while I am away?

Yes, for a cumulative 90 days a year. Past 90 days you need change-of-use planning permission. Since 4 April 2026 this applies in every county, not only rent pressure zones.3,6

Do I need planning permission to rent a room in my home?

No. Letting a room or rooms in your principal private residence is allowed without limit and is exempt from planning. You still need to register the unit with Fáilte Ireland.6

What counts as a short-term let in Ireland?

A let of up to 21 consecutive nights. Planning law uses the 21-night line since 1 March 2026 (it was 14 days before), and the Fáilte Ireland register uses the same line.1,2

Does Airbnb collect hotel or tourist tax in Ireland?

No. Ireland is not among the locations where Airbnb collects and remits tax. Hosts with services turnover above €42,500 must register for VAT and charge 13.5% on accommodation.12,13,27

Do I charge VAT on an Airbnb stay in Ireland?

Only if you are registered for VAT. Registration is obligatory above €42,500 of annual services turnover, and guest or holiday accommodation is taxed at the 13.5% reduced rate whatever the length of stay.12,13

What is the fine for breaking the rules?

The April 2025 draft of the Bill proposes a class A fine (up to €5,000) or up to 12 months' imprisonment for advertising without a registration number, and platforms can face fines of up to 2% of worldwide turnover. Councils can also take planning enforcement action.5,8,11,23

What if I already run a short let without planning permission?

A presumption in favour of permission applies after seven years of continuous use without enforcement action, and since 29 September 2026 a simplified retention application with no detailed plans is available.4,6

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. Airbnb's list of tax-collection locations was read in a browser because the list did not load for the script reader; Ireland does not appear on it.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the Fáilte Ireland has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  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. General Scheme of the Short Term Letting and Tourism Bill 2025 · Department of Enterprise, Tourism and Employment
  12. 12. VAT treatment of Guest and Holiday Accommodation (Tax and Duty Manual) · Revenue Commissioners
  13. 13. What are the VAT thresholds? · Revenue Commissioners
  14. 14. Short-Term Letting Rules · Dublin City Council
  15. 15. Questions to the Chief Executive, South East Area Committee, 13 January 2025 · Dublin City Council
  16. 16. Short-Term Letting Information · Kilkenny County Council
  17. 17. Home Sharing and Short Term Lettings · Kerry County Council
  18. 18. Short-Term Letting · Galway City Council
  19. 19. Galway City Development Plan 2023-2029, Chapter 3: Housing and Sustainable Neighbourhoods · Galway City Council
  20. 20. New Regulation of Short Term Letting · Cork County Council
  21. 21. Short Term Lettings · Mayo County Council
  22. 22. Short-Term Letting · Galway County Council
  23. 23. Learn About Planning Enforcement · Dublin City 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. Responsible hosting in Ireland · Airbnb Help Centre
  27. 27. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Centre