Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Ireland tax professional before filing.
Ireland · Ireland · Short-term rental taxes
Short-Term Rental Taxes in Ireland
STR income in Ireland is taxed as either trading income (Schedule D Case I) or miscellaneous income (Case IV) — not as ordinary rental income — and hosts must file a self-assessed return each year.
The 30-Second Answer
- Short-term letting income (guests, not tenants) is taxed under Schedule D Case I (trading income) or Case IV (miscellaneous income) — NOT under the standard rental income rules that apply to long-term lets.
- Rent-a-Room Relief (€14,000 annual exemption) does NOT apply to short-term guests; it only covers letting a room to the same person for 28+ consecutive days.
- You must declare income on Form 11 (self-assessed) or Form 12 (PAYE employees with smaller income); the filing deadline is 31 October each year (or mid-November via ROS).
- All properties let for 21 nights or fewer must be registered with Fáilte Ireland under the Short-Term Letting register; Ireland has no national tourist/lodging tax, but VAT at 9% applies to commercial accommodation providers.
Deductions
What Can Irish STR Hosts Deduct?
Under Case I (trading income), hosts can deduct all expenses wholly and exclusively incurred for the trade. Case IV allows fewer deductions — only expenses directly related to earning the income.
Capital allowances on furniture and fittings are claimed at 12.5% per year over 8 years. Personal or private use portions must be excluded. Revenue may challenge deductions if the activity is not conducted on a commercial basis. This is general information, not tax advice.
Filing Calendar
Key Dates & Filing Calendar
Irish self-assessed taxpayers operate on a calendar-year basis; the key annual deadline is 31 October following the tax year.
Preliminary tax (90% of prior year's liability or 100% of the liability two years prior) is also due by 31 October. Missing this triggers interest charges.
Revenue.ie – Income Tax filing dates; enterprise.gov.ie – Short-Term Letting register deadline
Tax Classification
Case I (Trading Income) vs Case IV (Miscellaneous Income)
Revenue classifies your STR income based on how frequently and commercially you let — this determines which rules, deductions, and PRSI rates apply.
Case I – Trading Income
Regular, commercial short-term letting with services
- Applies when accommodation is available regularly and commercially, e.g. active Airbnb hosts providing guest services
- Broadest expense relief: all costs wholly and exclusively for the trade are deductible
- Capital allowances on furniture and fittings at 12.5% per year over 8 years
- PRSI Class S (self-employed) applies — currently 4% on profits
- Losses can be offset against other income in certain circumstances
No ceiling — all trading profits taxed at marginal rate (20% or 40%) plus PRSI (4%) and USC
Case IV – Miscellaneous Income
Occasional or once-off short-term letting
- Applies to once-off, casual or occasional lettings that do not constitute a trade
- Narrower deduction rules — only expenses directly related to earning the income
- Capital allowances may not be available in the same way as Case I
- Still subject to income tax, PRSI and USC at your marginal rates
- Rent-a-Room Relief does NOT apply to short-term guest lettings under either case
No ceiling — all income taxed at marginal rate plus PRSI and USC
Depreciation
Capital Allowances on Furniture & Fittings
Ireland does not allow depreciation of the property building itself for income tax purposes, but capital allowances are available on furniture, fittings and equipment used in the letting.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Furniture (beds, sofas, tables) | 8 years (12.5%/yr) | Standard wear-and-tear allowance under Irish tax law |
| White goods & appliances | 8 years (12.5%/yr) | Washing machines, dishwashers, fridges etc. used in the letting |
| Fixtures & fittings | 8 years (12.5%/yr) | Curtains, carpets, light fittings — must be owned by the host and in use at year-end |
| Residential building structure | Not allowable | No capital allowances on the building itself for residential STR income tax purposes |
Capital allowances are claimed at 12.5% of cost per year over 8 years. Items must belong to you and be in use at the end of the tax year. If you sell an item, a balancing allowance or balancing charge may apply.
If you sell fixtures or fittings for more than their written-down value, a balancing charge (clawback of allowances) arises. If sold for less, a balancing allowance may be claimed.
VAT & Registration
VAT on Accommodation & Fáilte Ireland Registration
Ireland has no national tourist tax or bed tax, but VAT applies to commercial accommodation and a new STR registration scheme is being introduced.
Unlike most EU countries, Ireland does not levy a tourist/visitor tax or city tax on overnight stays. However, VAT applies to accommodation services, and all short-term letting hosts must register with Fáilte Ireland from 2026.
9% VAT (where applicable) + €0 tourist tax
Revenue.ie VAT rates; trippz.com/tourist-tax/ireland; enterprise.gov.ie Short-Term Letting register
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| VAT on accommodation (9%) | Host (if VAT-registered; threshold €37,500 for services) | If your annual STR turnover exceeds the VAT registration threshold, you must register, charge 9% VAT and file VAT returns with Revenue |
| Fáilte Ireland registration fee | Host registers directly with Fáilte Ireland | You must obtain a registration number and display it on all listings; non-compliance can result in fines up to €5,000 |
| Tourist/bed tax | N/A — no such tax in Ireland currently | No tourist tax to collect or remit; monitor for future legislative changes |
The VAT registration threshold for services in Ireland is €37,500 per year (2024). Most casual STR hosts will fall below this threshold, but active commercial operators should check with a tax adviser. The 9% reduced VAT rate for tourism and hospitality was made permanent from September 2023.
Platforms
How Airbnb & Other Platforms Report Your Income
Airbnb and other platforms are legally required to share Irish host income data with Revenue under DAC7 EU rules — assume Revenue already knows your earnings.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — reports to Revenue under DAC7 (EU Directive 2021/514) | No tourist tax (none exists in Ireland); does not collect Irish VAT on your behalf | Annual income summary available in your Airbnb host account |
| Booking.com | Yes — DAC7 reporting obligations apply | No tourist tax; VAT responsibility remains with the host | Annual earnings statement available via host extranet |
| VRBO / HomeAway | Yes — DAC7 reporting obligations apply | No tourist tax collected for Ireland | Annual income summary available in host dashboard |
Hosting on Multiple Platforms?
You must aggregate income from all platforms when calculating your total taxable income and determining whether you exceed the VAT registration threshold (€37,500). Revenue receives data from each platform separately under DAC7, so all income streams are visible to them. Keep records per platform.
DAC7 — EU Platform Reporting
Under EU Directive 2021/514 (DAC7), digital platforms operating in the EU must collect and report seller/host income data to national tax authorities annually from 2023 onwards. Irish Revenue receives this data directly. Airbnb confirmed it reports Irish host income to Revenue Commissioners.
taxreturnplus.ie – Airbnb reporting to Revenue; European Commission DAC7 Directive 2021/514
Illustrative P&L: Case I vs Case IV
Example based on a Dublin host earning €20,000 gross STR income in a tax year. Figures are illustrative only.
Record-Keeping
Stay Audit-Ready: What to Keep
Revenue can raise assessments for up to 4 years (or longer in cases of fraud/neglect) — keep all STR records for at least 6 years.
| Keep | How long | Why |
|---|---|---|
| Platform booking records & payout statements (Airbnb, Booking.com etc.) | 6 years | Primary evidence of gross income; Revenue receives DAC7 data and will cross-check |
| Receipts for all expenses (cleaning, repairs, utilities, insurance, platform fees) | 6 years | Required to substantiate deductions claimed on your tax return |
| Capital allowance schedule (cost, date purchased, annual claim for furniture/fittings) | Life of asset + 6 years | Needed to calculate balancing allowances/charges on disposal |
| Fáilte Ireland registration certificate and correspondence | Duration of letting + 6 years | Proof of compliance with STL registration requirements |
| Form 11 / Form 12 filed returns and Revenue correspondence | 6 years | Evidence of timely filing; required if Revenue opens an enquiry |
Revenue can extend the enquiry window beyond 4 years where there is fraud or neglect. Keeping records for 6 years is the standard safe minimum for Irish taxpayers.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for general educational purposes only and does not constitute tax advice. Irish tax law is complex and individual circumstances vary. Always consult a qualified Irish tax adviser or accountant for advice specific to your situation. Rates and rules are based on information available as of 2024–2025.
- Revenue.ie – Irish rental income — Official Revenue guidance on rental income classification, expenses and filing: https://www.revenue.ie/en/property/rental-income/irish-rental-income/index.aspx
- Revenue.ie – Allowable expenses — Official list of deductible expenses for rental income: https://www.revenue.ie/en/property/rental-income/irish-rental-income/what-expenses-are-allowed.aspx
- Icon Accounting – Short Term Rentals — Explanation of Case I vs Case IV classification for STR income: https://www.iconaccounting.ie/blog/short-term-rentals-the-low-down
- Houst – Irish Short-Term Lets Tax Guide 2026 — Trading vs rental income classification, Rent-a-Room Relief, DAC7: https://www.houst.com/blog/irish-short-lets-trading-income-vs-rental-income
- Tax Return Plus – Airbnb Tax in Ireland — Airbnb reporting to Revenue, Rent-a-Room Relief exclusion: https://www.taxreturnplus.ie/tax-return-guides/what-being-an-airbnb-host-means-for-your-taxes/
- PTI Returns – Rental Income Tax Ireland — Form 11 vs Form 12, filing deadlines, PRSI rates: https://www.ptireturns.com/blog/rental-income-tax-ireland/
- enterprise.gov.ie – Short-term letting in Ireland — Fáilte Ireland registration requirement, 31 December 2026 deadline, Short-Term Letting and Tourism Bill: https://enterprise.gov.ie/en/what-we-do/trade-investment/tourism/short-term-letting/
- Trippz – Tourist tax and guest registration in Ireland — Confirmation that Ireland has no tourist tax; VAT rates for accommodation: https://trippz.com/tourist-tax/ireland
- Grogan Ryan – Expenses and deductions against rental income — Capital allowances at 12.5% over 8 years, balancing allowances/charges: https://www.groganryan.ie/monthly-newsletter/54-what-expenses-and-deductions-are-allowed-against-rental-income.html
Questions
Frequently Asked Questions — Irish STR Tax
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