Short-term rental in Ireland: rules and advice for owners

Planning law does the heavy lifting

Ireland controls short-term letting mainly through planning rules that apply in Rent Pressure Zones, and since 20 June 2025 the whole country has been one. Letting a second property short-term needs planning permission, as does letting your entire principal residence for more than 90 days in total while you are away. Home-sharing, where you let rooms while living in the house, is exempt; hosts relying on the exemption notify their local authority on forms 15, 16 and 17.

A national register from December 2026

To apply the EU short-term rental regulation, Fáilte Ireland will run a national register opening on 1 December 2026, with operators due to register by 31 December 2026. Each property receives a number that must appear in every listing, and platforms will have to check it. The accompanying planning reform extends the short-term definition to stays of under 21 nights and, in cities and towns above 20,000 people, new permission for short letting is expected to be granted only rarely; smaller places get a two-year compliance period for existing operators.

Dublin, Cork, Limerick, Galway and Waterford

All five cities on our list are above the 20,000 threshold. For a second home there, treat new planning permission as the exception rather than the rule, and expect to show planning compliance when you register an existing let. Letting rooms in the home you live in remains possible without a cap on nights.

Tax treatment

Income from short-term letting is taxable in Ireland: as other income if it is occasional, or as trading income if you run it as a business. It is declared through Revenue's myAccount or ROS services, and good records of nights, costs and platform payouts make that much easier.

How we would approach it

Before investing, obtain the planning history of the property from the council and decide honestly whether home-sharing, a mid-term let or a standard tenancy fits better. If you already operate, prepare your documents now so you can register as soon as the system opens. Send us your situation; we study every request and tell you honestly whether and how we can help.