Running an Airbnb in Ireland? Here's what the new rules mean for you

Short-term letting in Ireland, 2026

Running an Airbnb in Ireland? Here's what the new rules mean for you

Whether you've let for years or you're about to start, the rules on planning, Form 24 and the new register are changing. Answer a few questions and we'll show you which route probably applies, what to do next and roughly what it costs.

21-night rule90 nights exemptForm 24 retentionRegister target: 1 Dec
Rules checked 24 October 2026✳Bill published 6 October, not yet law✳Register target: 1 December 2026✳Dates may change✳

At a glance

The numbers that matter

Four figures cover most hosts' first questions.

21 nights

Short-term letting

Letting for 21 consecutive nights or fewer is short-term letting, and a change of use, everywhere in Ireland.

90 nights

Your own home, exempt

Letting your whole principal private residence for up to 90 nights a year needs no planning permission.

€10.80 per m²

Standard retention fee

Minimum €240. Standard planning fee scale, so confirm with your council.

1 Dec

Government target to open the register

Not yet law. Fáilte Ireland says the register opens once the legislation passes, so dates could change.

How it works

We built a short tool so you don't have to read the rules

The rules on planning permission, Form 24 and the register run to dozens of pages. The checker does the sorting for you. It's indicative, based on official sources, and it shows the date the rules were last checked.

Step 1

Answer a few questions

Tell us about the property, how often you let and where it is.

Learn more
Step 2

See your route

Exempt, Form 24 retention, a new application, already permitted, or speak to your council.

Step 3

Get your next steps

A checklist, a rough fee and the key dates for your situation.

What's changed in 2026

Four things every host should know

The rules moved quickly this year. Here's the short list.

1 March 2026

A national definition

Letting for 21 consecutive nights or fewer is short-term letting, and a material change of use, anywhere in Ireland.

1 March 2026

No more Rent Pressure Zones

The old zone map no longer decides which planning rules apply to you.

End of September

Form 24

A short retention form for hosts who are already letting without planning permission.

6 October

The Bill

The Short-term Letting and Tourism Bill was published. It has not passed, so details and dates could change.

Find yourself

Where are you starting from?

Most hosts fit one of these. The checker will confirm which.

Existing host

Letting your own home

Up to 90 nights a year, or rooms in it (up to four bedrooms): no planning permission, but you notify your council.

Existing host

Letting without planning permission

Form 24 is the short retention route. Start early: councils generally aim to decide within about eight weeks.

Needs permission

A second or holiday home

Change-of-use permission applies, and in the largest built-up areas the presumption is against granting it.

New host

Not started yet

Check your route before you list. As we read the Bill, its 24-month window is for lets already running, so new hosts need permission first where it applies.

Form 24

The short route for existing lets

Form 24 was added by S.I. No. 500 of 2026 and has been in force since the end of September. It's for one situation: retaining an existing short-term let that has no planning permission.

The form

What it asks for

An estimated floor area, maximum guests, when you let and who manages it, the previous use, and a signed declaration.

Learn more
Fewer hurdles

What's easier

No floor plans, elevations or sections, and the council can ask for further information only once.

Still needed

What still applies

The fee, a newspaper notice and a site notice. Check your council's validation checklist.

Not Form 24

What it isn't for

New lets, or applications that include building work. Those need a standard planning application.

Costs

What it costs

These are the standard planning fees. We found no separate Form 24 fee, so confirm with your council. The Fáilte Ireland registration fee hasn't been published.

€10.80 per m²

Retention of change of use

Minimum €240. An 80 m² house comes to about €864.

€3.60 per m²

New permission for change of use

Minimum €80.

Varies

Notices and professional help

Our estimate for the newspaper notice is a few hundred euro. Planning consultant and solicitor fees vary.

Not published

Fáilte Ireland registration

The Bill says any fee must reflect reasonable and proportionate costs, and renewal must cost less than the first registration.

Learn more
No fee

Exempt-letting forms (15 to 17)

Hosts letting their own home within the exemptions notify the council at no charge.

The Bill

What the Short-term Letting and Tourism Bill says

The Bill was published on 6 October 2026. It has not passed, so everything below is as initiated and could change. It comes into operation by ministerial order, provision by provision.

Planning

A 24-month window

As drafted, unauthorised lets outside the listed built-up areas of 20,000 or more people get 24 months from a "relevant date" of 23 October 2026 to apply for permission. As we read it, if you don't apply, those months don't count towards the seven-year route.

Fáilte Ireland

Registration

You declare your Eircode, planning compliance and, for individuals, date of birth and PPSN. Registration runs 12 months, and renewal opens up to 30 days before the anniversary.

Offences

Penalties

Advertising off-platform without a valid registration number, giving false or misleading information, and not notifying changes are offences. Fixed payment notices go up to €500.

Airbnb and others

Platforms

Online platforms face sanctions of up to 2% of annual turnover.

Download

Read the Bill (PDF)

The full text as initiated: Short-term Letting and Tourism Bill 2026, No. 101 of 2026, 76 pages.

Learn more

Key dates

Dates to know

Dates marked target come from the Government, not the Bill, and could change.

1 March 2026

21-night definition and national rules

Short-term letting becomes a material change of use across Ireland.

End of September 2026

Form 24 comes into force

S.I. No. 500 of 2026.

6 October 2026

Bill published

Not yet passed.

1 December 2026 (target)

Register opens

Fáilte Ireland says it opens once the legislation passes.

31 December 2026 (target)

Register deadline

The Government's target for all hosts to be registered.

1 to 28 January

Return for exempt hosts

Form 17, each year, for hosts letting within the exemptions.

Where you are

Does your area matter?

Yes. The Bill draws the line at built-up areas of 20,000 or more people, using CSO 2022 boundaries.

No window

Built-up areas of 20,000 or more

Listed in the Bill: Dublin, Cork, Galway, Limerick, Waterford, Drogheda, Dundalk, Navan and others. You confirm planning compliance when you register, and the presumption is against new permissions.

24-month window

Everywhere else

Smaller towns and rural areas get the window to apply, as drafted.

Different rules

Northern Ireland

None of this applies. Check Tourism NI.

Go deeper

Read the full guides

The detail behind each step, with sources.

Host's guide

Ireland's short-term letting register: a host's guide for 2026

Seven steps from deciding whether the register applies to you through to registering, plus Form 24, costs and the latest updates.

Learn more
Guide

Planning permission to Airbnb in Ireland 2026

Do you need planning permission for your home, rooms or a second property, and how to apply.

Learn more
Guide

Renting out a house with a mortgage

Lender consent and what to check before you let.

Learn more
Guide

Declaring Airbnb income to Revenue

How short-term letting income is taxed and what to declare.

Learn more

FAQs

Common questions

Short answers. The checker and the guides have the detail.

FAQ

Do I need planning permission to Airbnb my house?

Not if it's your own home and you let it for no more than 90 nights a year, or you let rooms in it (up to four bedrooms). A second home, a holiday home, or letting your own home for more than 90 nights needs change-of-use permission.

FAQ

What is Form 24?

The short application form, added by S.I. No. 500 of 2026, for retaining an existing short-term let that has no planning permission. It isn't for new lets or applications that include building works.

FAQ

How much does it cost?

The standard retention fee is €10.80 per square metre, with a €240 minimum. New permission is €3.60 per square metre, with an €80 minimum. The Fáilte Ireland registration fee hasn't been published.

FAQ

Is the Bill law yet?

No. It was published on 6 October 2026 and is still going through the Oireachtas. It comes into operation by ministerial order, so dates could change.

FAQ

When does the register open?

The Government's target is 1 December 2026, with a 31 December deadline. Fáilte Ireland says it opens once the legislation passes.

FAQ

I'm about to start letting. What do I do first?

Check your planning route before you list. As we read the Bill, the 24-month window is for lets already running, so new hosts need permission first where it applies. Then check your lease and lender consents, and register once it opens.

FAQ

Can Sos Stays register my property for me?

No. The owner registers personally and makes the legal declarations, unless the unit is owned by a company. We can help you prepare the information and keep your listings consistent.

FAQ

Does rent-a-room relief apply to short-term letting?

No. Revenue treats income from short-term guests as trading income or occasional income, and rent-a-room relief doesn't apply to short-term guest lets. Speak to your accountant about your own position.

FAQ

Is the checker legal advice?

No. It's indicative and based on official sources. Check your own case with your council, a planning consultant or a solicitor.

Sources

Latest updates and sources

Rules checked on 24 October 2026. This is general information, not legal advice. We'll update this page as things change.

Department of Enterprise, Tourism and Employment

Short-term letting in Ireland

Registration, planning route and key facts.

Learn more
Fáilte Ireland

Short-term letting register

Register status and information for hosts.

Learn more
gov.ie

Government publishes Short Term Letting and Tourism Bill

Press release on the Bill and the register timetable.

Learn more
Department of Housing circular

Planning and Development (Short Term Letting) (Change of Use) Regulations 2026

S.I. No. 500 of 2026 and Form 24.

Learn more
Revised Acts

Planning and Development Act 2000, section 3A

The 21-night definition and material change of use.

Learn more
Irish Statute Book

S.I. No. 130 of 2026

Principal private residence exemptions extended nationwide.

Learn more
Residential Tenancies Board

Rental law changes from 1 March 2026

The end of Rent Pressure Zones.

Learn more
Citizens Information

Renting your property for short-term lets

Planning conditions and exemptions. Parts may predate the March 2026 changes.

Learn more
Revenue

Tax treatment of income from letting property

Tax and Duty Manual 04-01-20.

Learn more
Houses of the Oireachtas

Short-term Letting and Tourism Bill 2026 (No. 101 of 2026), as initiated

The full Bill text, available to download above.

Learn more

Your steps

What to do, in order

Two routes, depending on where you're starting from. The checker will tell you which one is yours.

Already letting
Step 1
Check your route

Use the checker to see whether you're exempt, need Form 24 retention, or need a standard application.

Step 2
Sort planning

Exempt hosts notify the council. Hosts without permission use Form 24. Start early, as decisions generally take about eight weeks.

Step 3
Gather your evidence

Booking history, accounts and platform records. They support a retention case and any seven-year argument.

Step 4
Get your listings ready

Make capacity, unit type and address consistent on every channel before the registration number goes on.

Step 5
Register when it opens

Have your Eircode, your PPSN or company number, and your planning position ready. The target is 1 December, subject to the Bill.

Just starting
Step 1
Check your route first

Before you list, find out whether you need planning permission.

Step 2
Apply for permission if you need it

A standard application with drawings. Form 24 is for existing lets only.

Step 3
Check your consents

Lease, landlord and lender consent. Permission or registration doesn't create a right to sublet.

Step 4
Register

Once the register opens, you'll need your registration number to advertise.

Step 5
List with your number and keep records

Keep a log of the nights you let, and notify any material change.

Find your route in two minutes

Answer a few questions and see which planning route probably applies to you, what to do next and roughly what it costs. It's indicative, not legal advice. Would you rather we ran the lettings for you? Send your SOS and we'll sort the stay.