How to Start an Airbnb in Ireland: Planning, Tax & Revenue Rules

The Two Types of Airbnb Hosting in Ireland

Irish tax treatment of Airbnb income depends entirely on what you're renting and whether you're present:

• Rent-a-Room (with you living there): Up to €14,000/year tax-free under Rent-a-Room Relief. See our dedicated Rent-a-Room guide for full details.
• Entire property rental (you're not living there): This is rental income — taxable under Case V of Schedule D. Rent-a-Room Relief does NOT apply.

Planning Permission Requirements Since 2024

Since 2023–2024, new planning regulations have significantly changed short-term letting rules in Ireland. The key rules:

• In Rent Pressure Zones (RPZs), you need planning permission to use a property as short-term let if it's not your primary residence. Most urban areas are RPZs.
• For your primary home, you may be exempt from planning permission requirements, but must register with your local authority as a short-term letting operator via the national short-term letting register.
• Penalties for non-compliance with planning requirements are significant. Check planning.ie and your local authority before listing.

Tax on Airbnb Income (Non-Rent-a-Room)

If you're renting an investment property or your home while you're away, the income is taxed as rental income. You can deduct:

• Mortgage interest (restricted — check current rules on revenue.ie as rates of relief have changed)
• Management and cleaning fees
• Repairs and maintenance (not improvements)
• Insurance and local property tax
• Airbnb's service fee (typically 3% for hosts)
• Depreciation of furniture and fittings (12.5% per year)

Airbnb's Tax Reporting

Since 2024, Airbnb and other platforms are required under EU DAC7 regulations to report Irish host earnings to Revenue. Revenue now receives your Airbnb income data automatically. Under-declaring Airbnb income is no longer a viable risk — it will be cross-referenced.

Planning laws and tax rules around short-term letting are changing rapidly in Ireland. Always verify current rules at planning.ie and revenue.ie before listing your property.