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Income you earn from Airbnb and other short-term lettings is taxable in Ireland and must be declared on your income tax return. If you let a room in your own home you may be able to use Rent-a-Room Relief to earn up to €14,000 a year tax-free.
Is short-term letting income taxable?
Yes. Short-term lettings are treated as rental income, so you pay income tax, USC and PRSI on your profits. You must register for self-assessment, file an annual return and keep records of your income and expenses.
When Rent-a-Room Relief applies
If you let a room (or rooms) in your principal private residence, Rent-a-Room Relief lets you earn up to €14,000 a year tax-free. Short-term guest accommodation in your home can qualify in some cases, but a self-contained unit let on a short-term basis generally does not. If you exceed €14,000, the full amount becomes taxable.
What expenses can you claim?
- A proportion of mortgage interest, insurance and utility bills.
- Repairs and maintenance related to the letting.
- Cleaning, laundry and platform fees.
- Local property tax (where deductible).
Frequently asked questions
Do I have to declare Airbnb income?
Yes, unless it is covered by Rent-a-Room Relief and your gross income is €14,000 or less. Above that, you must declare and pay tax on the full amount.
Can I use Rent-a-Room Relief for a whole apartment?
Generally no. A self-contained unit that is separate from your home and let short-term does not qualify for Rent-a-Room Relief.
What records should I keep?
Keep records of your bookings, income, platform fees and expenses for six years.
Short-term letting tax is a common source of unwelcome surprises. If you let through Airbnb, talk to Bradán Accountants — we will make sure you declare the right amount and claim every expense you can.
Sources
- Revenue.ie – Rental income and Rent-a-Room Relief
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