Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

No STR permit needed

Standard residential tenancy law applies · Written lease recommended

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

Get Property Report

Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County

County HOT

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

How do I register my property as an STR in Texas?

Do I need a permit for mid-term rentals in Texas?

How do I handle taxes if I take direct bookings?

What happens if I don't comply?

Overview

Ireland's Emerald Isle charm has made it a sought-after destination for travelers, with many homeowners considering turning their properties into lucrative short-term rentals. However, the allure of extra income is tempered by the increasing complexity of the Irish regulatory landscape. From the bustling city centers to tranquil rural retreats, the rules governing short-term rentals vary significantly.

Navigating the intricacies of Irish short-term rental regulations is essential for hosts to avoid legal pitfalls and operational challenges. Factors such as property location within Rent Pressure Zones, planning permissions, and tax obligations can significantly impact a host's operations. This guide delves into the complexities of Ireland's short-term rental market, providing essential insights for those considering or already operating in this space.

Overview

In Ireland, while there isn't a dedicated national association specifically for short-term rental (STR) owners, short-term rental hosts have access to a variety of broader hospitality and tourism organizations that offer significant benefits. These organizations facilitate networking opportunities, provide advocacy, and serve as valuable resources for anyone involved in the short-term rental market.

Among the notable organizations are:

- **The Irish Self-Catering Federation (ISCF):** A key body representing self-catering accommodation providers in Ireland.

- **The Irish Hotels Federation (IHF):** An organization that represents hotels and guesthouses, offering support and advocacy for the wider hospitality sector.

- **Hospitality Ireland:** A leading source of news and analysis on the Irish hospitality industry, including trends affecting the short-term rental sector.

Although these associations cater to a broader hospitality audience, they offer insights, support, and advocacy relevant to the challenges and opportunities within the short-term rental market.

Stay Compliant with Ease