| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes |
| Tax Rate | Income tax at standard rates; accommodation VAT typically 13.5% |
| Night / Day Cap | No national cap (90-day PPR cap applies in Rent Pressure Zones) |
| Minimum Stay | STL defined as letting up to 21 nights at a time |
| Permit Fee | Nominal annual registration fee (structure to be confirmed) |
| Primary Residence Required | No, but planning rules favour PPR for entire-home letting in larger towns |
Short-term rental operations in Nationwide are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are Nominal annual registration fee (structure to be confirmed).
Short-term rental operators in Nationwide should be aware of these tax obligations: Income tax at standard rates; accommodation VAT typically 13.5%. Yes - income declared to Revenue; VAT if turnover exceeds €42,500.
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No, but planning rules favour PPR for entire-home letting in larger towns. Rental day cap: No national cap (90-day PPR cap applies in Rent Pressure Zones). Minimum stay: STL defined as letting up to 21 nights at a time.
Zoning considerations for short-term rentals in Nationwide: Policy to generally preclude new STR planning permission in towns/cities over ~10,000-20,000 population. Density rules: Planning compliance must be declared on registration; data shared with local authorities. Insurance: Expected - hosts declare safety/insurance compliance.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Platforms must display registration numbers, verify accuracy, run random checks, share data (EU Reg 2024/1028).
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. Ireland requires short-term rental hosts to register with the Bord Fáilte register. The original May 20, 2026 deadline has been extended by six months to November 2026. A national planning statement o
Yes. Nationwide requires the following for short-term rental operation: Yes.
Short-term rental hosts in Nationwide are subject to the following tax obligations: Income tax at standard rates; accommodation VAT typically 13.5%.
['National registration requirement via Bord Fáilte register', 'Original May 20 deadline extended six months (to ~November 2026)', 'Cabinet-approved national planning statement for short-term lets', 'Registration is mandatory for all short-term rental operators']
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