Airbnb & Short-term Let Host

Understand Revenue's rules for holiday let income in Ireland.

Allowable Expenses

• Mortgage Interest (proportion) — Interest on the mortgage for the let property — claim the proportion of time the property is available to let.
• Repairs & Maintenance — Repairs restoring the property to its original condition — not improvements or capital works.
• Cleaning & Laundry — Professional cleaning between guests and laundry costs.
• Insurance — Short-term let insurance — standard home insurance typically does not cover commercial rental.
• Platform Fees — Airbnb service fees deducted from your payouts are a deductible cost of doing business.
• Furnishings & Replacements — Replacement of furniture and appliances on a like-for-like basis — Wear and Tear relief at 12.5% per year.

Tax Tips

• Short-term rental income is taxable in Ireland — you must file a Form 11 and declare all Airbnb income.
• Revenue receives data from Airbnb and other platforms — ensure your declared income matches platform records.
• The Rent-a-Room relief (€14,000 per year) may apply if you rent a room in your own home — check if your Airbnb income qualifies.
• Capital improvements to the property are not immediately deductible — they reduce your Capital Gains Tax liability when you sell.

Frequently Asked Questions

Does Revenue receive data from Airbnb?

Yes. Airbnb and other rental platforms operating in the EU are required to report host income to relevant tax authorities. Do not assume undeclared income will go unnoticed — declare all short-let income on your Form 11.

What expenses can I deduct for my Airbnb property in Ireland?

Deductible expenses include mortgage interest (proportion let), repairs and maintenance, Airbnb service fees, insurance, cleaning costs, and a proportion of utilities. Capital improvements are not immediately deductible but reduce capital gains on eventual sale.

Is there a rent-a-room equivalent in Ireland?

Yes. The Rent-a-Room Relief allows you to earn up to €14,000 per year tax-free from renting a room in your principal private residence. Some Airbnb income may qualify if it meets the conditions (furnished room in your main home).

Are capital improvements to my Airbnb property deductible against rental income in Ireland?

No. Capital improvements (such as adding an extension or installing a new bathroom) are not immediately deductible against rental income. They are added to the property's base cost and reduce any Capital Gains Tax liability when you eventually sell the property.