Side income and assets

Airbnb and short-term letting: how the income is taxed

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Quick answer

Income from short-term stays booked through platforms such as Airbnb is not Case V rental income, because no landlord and tenant relationship exists. Occasional lets are taxed as miscellaneous income; frequent, organised lets are a trade. Either way the whole amount is taxable after deductions limited to the costs of the stays themselves: platform commission, cleaning, breakfast supplies and a fair share of electricity and heating used by guests. Rent-a-Room does not apply to short-term guests.

Occasional versus trade

A spare room let a few times a year while you live there: miscellaneous income (Case IV). Declare it in your Income Tax Return.
A property let regularly to tourists with services provided: trading income (Case I), which can mean PRSI as self-employed and, above the threshold, VAT registration.

Deductions

Platform commission and payment fees.
Cleaning and laundry for guests.
Breakfast or welcome supplies.
A reasonable apportionment of electricity, gas and heating for the nights let.
General property costs such as insurance, mortgage interest and annual maintenance are generally not deductible for occasional lets.

Which return and other rules

Net income over 5,000 euro requires on . Platforms report host income to Revenue under EU reporting rules, so undeclared income is visible. Planning permission rules for short-term lets in rent pressure zones are separate from tax and are enforced by the local authority.

Pitfalls

Claiming Rent-a-Room Relief on Airbnb income is a common error that Revenue corrects with interest.
The 14,000 euro exemption applies only to a room let as someone's home for a longer period, including digs for students.

This is independent guidance, not advice from Revenue. Revenue decides your position. You can review any year for free in myAccount.

Sources and review

R42Tax treatment of income from short-term accommodation (TDM Part 04-01-20)officialchecked 2026-10-28
R43Rent-a-Room Relief: qualifying conditionsofficialchecked 2026-10-28
R5Who needs to submit a tax returnofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Reviewed 2026-10-28. Figures use 2026 rules unless a year is stated.

Deductions

Platform commission and payment fees.

Cleaning and laundry for guests.

Breakfast or welcome supplies.

A reasonable apportionment of electricity, gas and heating for the nights let.

General property costs such as insurance, mortgage interest and annual maintenance are generally not deductible for occasional lets.

Pitfalls

Claiming Rent-a-Room Relief on Airbnb income is a common error that Revenue corrects with interest.

The 14,000 euro exemption applies only to a room let as someone's home for a longer period, including digs for students.

This is independent guidance, not advice from Revenue. Revenue decides your position. You can review any year for free in myAccount.

Sources and review

R42Tax treatment of income from short-term accommodation (TDM Part 04-01-20)officialchecked 2026-10-28
R43Rent-a-Room Relief: qualifying conditionsofficialchecked 2026-10-28
R5Who needs to submit a tax returnofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Airbnb and short-term letting: how the income is taxed

Occasional versus trade

Deductions

Which return and other rules

Pitfalls

Related

Airbnb and short-term letting: how the income is taxed

Occasional versus trade

Deductions

Which return and other rules

Pitfalls

Related