| Rule | Details |
|---|---|
| Regulatory Status | Proposed / pending |
| Permit / License Required | Hosts offering accommodation for 21 nights or less must register with Fáilte Ireland |
| 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) |
| Penalties | Not specified in current sources pending bill passage |
| Primary Residence Required | No, but planning rules favour PPR for entire-home letting in larger towns |
Short-term rental regulations in Nationwide are currently under development or pending approval as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Hosts offering accommodation for 21 nights or less must register with Fáilte Ireland. 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.
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Not specified in current sources pending bill passage.
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 ↗Short-term rental regulations in Nationwide are currently under development. Rules may change as legislation is finalized. Ireland's Minister for Housing brought the Short-Term Letting Bill before Cabinet on 16 June 2026, claiming it will be the strongest STR legislation in Europe. A mandatory Bord Fáilte (national touris
Yes. Nationwide requires the following for short-term rental operation: Hosts offering accommodation for 21 nights or less must register with Fáilte Ireland.
Short-term rental hosts in Nationwide are subject to the following tax obligations: Income tax at standard rates; accommodation VAT typically 13.5%.
Hosts who operate without proper permits in Nationwide may face enforcement. Not specified in current sources pending bill passage.
1. Short-Term Letting Bill introduced to Cabinet 16 June 2026 — described as strongest in Europe. 2. Bord Fáilte mandatory STR register deadline pushed back ~6 months from May 20 2026. 3. Bill must still pass Oireachtas before becoming law. 4. Hosts in rent-pressure zones already face restrictions on converting long-term lets to STRs under existing planning rules.
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →