| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | National registration from 2026; change-of-use planning permission for non-PPR or >90 days |
| Tax Rate | Income tax at standard rates; VAT typically 13.5% |
| Night / Day Cap | 90 days per calendar year for entire PPR while temporarily absent |
| Minimum Stay | Planning rules define STR as 14 nights or less; register covers up to 21 nights |
| Permit Fee | Planning application fees; national register fee (nominal, TBC) |
| Penalties | Up to €5,000 fine for advertising without valid planning permission; national register penalties also apply |
| Primary Residence Required | Effectively yes - 90-day exemption applies only to PPR; non-PPR needs planning permission |
| Occupancy Limit | Home-sharing exemption covers up to four bedrooms |
Short-term rentals in Dublin are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: National registration from 2026; change-of-use planning permission for non-PPR or >90 days. The associated permit fees are Planning application fees; national register fee (nominal, TBC).
Short-term rental operators in Dublin should be aware of these tax obligations: Income tax at standard rates; VAT typically 13.5%. Yes - income declared to Revenue; VAT if over threshold.
Key operational rules for vacation rental hosts in Dublin include: Primary residence requirement: Effectively yes - 90-day exemption applies only to PPR; non-PPR needs planning permission. Rental day cap: 90 days per calendar year for entire PPR while temporarily absent. Occupancy limit: Home-sharing exemption covers up to four bedrooms. Minimum stay: Planning rules define STR as 14 nights or less; register covers up to 21 nights.
Zoning considerations for short-term rentals in Dublin: Whole city in Rent Pressure Zone; STR is material change of use requiring planning permission unless exempt. Density rules: City centre applications routinely refused to preserve long-term housing stock. Insurance: Expected - declared on registration.
Hosts who fail to comply with Dublin's short-term rental regulations may face enforcement action. Up to €5,000 fine for advertising without valid planning permission; national register penalties also apply.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Dublin: Platforms to verify registration numbers and remove non-compliant listings from 2026.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Dublin but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. PPR home-sharing unrestricted; whole-PPR letting needs Forms 15/16/17 to Dublin City Council
Yes. Dublin requires the following for short-term rental operation: National registration from 2026; change-of-use planning permission for non-PPR or >90 days.
Short-term rental hosts in Dublin are subject to the following tax obligations: Income tax at standard rates; VAT typically 13.5%.
Hosts who operate without proper permits in Dublin may face enforcement. Up to €5,000 fine for advertising without valid planning permission; national register penalties also apply.
Two regimes overlap: local 14-night/90-day planning rules plus national 21-night register
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