Short-term letting in Ireland 2026: the Fáilte Ireland register, planning and tax

Quick answer

If you rent a room or a whole property in Ireland to guests for stays of up to 21 nights through an online platform, you will need a registration number from Fáilte Ireland. The national short-term letting register opens on 1 December 2026 and the Government asks hosts to register by 31 December 2026. From that date, platforms such as Airbnb or Booking.com must show the number on every listing and remove listings without a valid one when Fáilte Ireland orders it.

In practice, before the end of the year you should:

1. Check that your let is planning compliant. You must declare this when you register, together with fire safety and building rules.
2. Register each unit online on the Fáilte Ireland portal. You will need your PPSN, the property's Eircode, the number of bed places and the maximum number of guests.
3. Add the registration number to every listing and advert, including your own website.
4. Renew the registration every year and pay the annual fee. The Government describes the fee as "nominal" and had not yet published the amount when this article was written.
5. Declare the income to Revenue. Short-term letting is not taxed as ordinary rental income, and rent-a-room relief does not cover short-term guests.

Gatavia quick read

• The register implements EU Regulation 2024/1028 on short-term rental data. Fáilte Ireland is the competent authority and runs the Single Digital Entry Point that receives platform data.
• The legal framework is the Short Term Letting and Tourism Bill 2026, approved for publication on 6 October 2026. At the date of this article it was still going through the Oireachtas.
• A new planning regulation, SI 500/2026, took effect on 29 September 2026 and introduces a simplified retention application for short-term lets.
• Hosts in towns of more than 20,000 inhabitants must be planning compliant on registration. Hosts in smaller places have two years from 23 October 2026 to regularise.
• Platforms must share data with Fáilte Ireland, usually monthly: nights rented, number of guests, listing URL and registration number.

Who has to register

According to the Department of Enterprise, Tourism and Employment, the register covers any host (a person or a company) that offers accommodation for payment through an online platform for stays of up to 21 nights at a time, anywhere in Ireland. It covers:

• Rooms let in your own home.
• Entire properties: houses, apartments and other units such as cabins or glamping pods.

Hotels, guesthouses, hostels, and camping and caravan sites are excluded because they have their own registration regimes.

Two practical points:

• One number per unit. Each unit receives its own registration number. If you let two apartments, you need two registrations.
• You register yourself. A management agent cannot register on behalf of an individual owner unless the unit belongs to a company. The legal declarations on planning and fire safety have to be made by the host.

What information the register asks for

The Government says the online process takes about five minutes if you have everything ready:

• Individual hosts: full name, email, phone, PPSN, date of birth, country of residence and address with Eircode.
• Companies: business name, company registration number, business email, country of residence, registered address, and the name and phone number of the legal representative.
• The unit: full address with Eircode, type of unit (principal residence or separate secondary residence), number of bed places and maximum guest capacity.
• Declarations that the let complies with planning, building and fire safety rules.

Make sure the data match what you publish on the platforms. Fáilte Ireland will receive the platforms' listing data and can compare the two.

Planning: the step that decides whether you can register

Registration is not just paperwork. To get a number, you have to confirm that the let is planning compliant. The current position, summarised from government and Citizens Information guidance:

• Rooms in your principal private residence are exempt from planning requirements.
• Home-sharing while you are temporarily away: you can let your whole principal residence for up to 90 days in total a year. Beyond that, you need planning permission. Hosts using this exemption have to notify the planning authority with Forms 15, 16 and 17 (start of year, reaching 90 days and end of year).
• Second properties let short-term generally need planning permission for change of use.
• Towns of more than 20,000 people (2022 Census): you must confirm compliance when you register, with no transition period. Citizens Information notes that, under the new national approach, permission in large cities and towns will generally only be granted in exceptional cases.
• Towns of 20,000 or fewer: you have two years from 23 October 2026 to regularise your planning position.
• Long-established lets: where a dwelling has been let short-term continuously for at least seven years without enforcement action, there is a presumption in favour of permission, subject to conditions on traffic, flooding, pollution and occupancy.

Planning fees for change of use quoted by Citizens Information are €3.60 per square metre (minimum €80 per building) for permission, and €10.80 per square metre (minimum €240) for retention. Check the current amount with your local authority before you apply.

What platforms will do from 31 December 2026

From 31 December 2026, platforms must:

• Let hosts enter the registration number and display it on each listing.
• Take reasonable steps to verify host information and carry out random checks on listings.
• Suspend, remove or disable listings when Fáilte Ireland orders it because the number is missing or invalid.
• Share standardised activity data with Fáilte Ireland, in line with GDPR.

The Bill provides for registration officers and authorised officers with inspection powers, fixed payment notices and an administrative sanctions regime. Serious breaches by platforms can be fined up to 2% of annual worldwide turnover. In short: a listing without a valid number will be easy to spot, and the platform will have strong reasons to take it down.

Tax: how Revenue treats short-term letting income

Revenue's guidance draws a clear line between tenants (rental income, Case V) and guests. Income from guests falls under Schedule D:

• Case I (trade) when the letting is run commercially and regularly: frequent availability, online advertising, booking management, cleaning between stays. A trade can claim wear and tear of 12.5% a year over eight years on furniture and equipment, and some pre-trading expenses.
• Case IV (other income) when the letting is occasional. Direct costs such as platform commission, cleaning and a reasonable share of utilities are generally deductible, but there are no capital allowances. Revenue notes there is no fixed threshold for "occasional".

Rent-a-room relief does not apply to short-term guest accommodation. Returns are filed through myAccount (Form 12, for PAYE workers) or ROS (Form 11, for self-employed people or PAYE workers with other income).

VAT

Guest and holiday accommodation is a taxable supply for VAT, unlike ordinary residential letting. You must register for VAT when your turnover from services exceeds, or is likely to exceed, €42,500 a year (threshold from 1 January 2025, according to Revenue). Check the rate that applies to accommodation in Revenue's VAT rates database before you set your prices.

Direct bookings in Ireland: allowed, with the same number

Nothing in the Irish framework stops you from taking bookings on your own website, by email or by phone. The register is built around platforms, but planning, tax and fire safety rules apply to every booking, whatever the channel. Good practice if you sell direct:

• Show your Fáilte Ireland registration number on your website, just as you will on the platforms. It reassures guests and keeps your listings consistent.
• Give the full price before the booking: nightly rate, cleaning, deposit, VAT if you are registered, and your cancellation policy in writing.
• Keep your own records of nights, guests and amounts collected. Without a platform statement, these are the figures you will use for your tax return.
• Combine channels. Direct bookings save the platform commission on the stays you win that way. They do not guarantee demand, so most hosts keep one or two platforms as well.

With Gatavia's free website you can have your own direct-booking page with no commission and track income, expenses and taxes for each stay in the same place. To compare what you keep from a direct booking and from a platform booking, see profit vs. cash flow in vacation rentals and the Gatavia calculators. To understand the European framework behind the register, read the new European regulation on short-term rentals.

Checklist before 31 December 2026

1. Decide which category your let falls into: room in your home, whole home while you are away (under or over 90 days), or a second property.
2. Check your planning position, and whether your town has more or fewer than 20,000 inhabitants.
3. If you need permission or retention, ask your local authority about the simplified process under SI 500/2026.
4. Review fire safety and building compliance. You will have to declare it.
5. Have your PPSN (or company number), the Eircode, bed places and maximum guests ready.
6. Register each unit on the Fáilte Ireland portal from 1 December 2026.
7. Add the number to every listing, including your own website.
8. Set a reminder to renew every year.
9. Confirm with Revenue or your accountant whether your income is Case I or Case IV, and whether you have reached the VAT threshold.

For other countries, see the guides by country and the Library.

Frequently asked questions

When does the Irish short-term letting register open?

On 1 December 2026. The Government asks hosts to register by 31 December 2026, the date from which platform obligations start.

Do I need to register if I only let a room in my own home?

Yes. The register covers rooms in a home as well as entire properties, for stays of up to 21 nights booked through online platforms. Letting rooms in your principal private residence is, however, exempt from planning requirements.

How much does registration cost?

The Government says there will be a nominal annual fee and that the fee structure will be published shortly. When this article was written, no amount had been published.

Can my property manager register for me?

Only if the unit is registered to a company. Individual owners must register themselves, because the host has to make the planning and fire safety declarations.

Can I use rent-a-room relief for Airbnb guests?

No. Revenue states that rent-a-room relief is not available for short-term guest accommodation. That income is taxed under Schedule D, Case I or Case IV.

What happens if my listing has no registration number?

Platforms must suspend or remove listings without a valid number when Fáilte Ireland orders it, and the Bill gives officers inspection powers and fixed payment notices.

Official sources

• Department of Enterprise, Tourism and Employment: Short-term letting in Ireland and Government publishes Short Term Letting and Tourism Bill (6 October 2026).
• Houses of the Oireachtas: Short Term Letting and Tourism Bill 2026.
• Citizens Information: Renting your property for short-term lets.
• Revenue: Tax and Duty Manual Part 04-01-20, income from the provision of accommodation to guests.
• EUR-Lex: Regulation (EU) 2024/1028.

This article is for information only and does not replace legal, planning or tax advice. The Bill was still before the Oireachtas when it was written, so always check the current position with Fáilte Ireland, your local authority and Revenue.

Marta – Gatavia