Dublin, Ireland Short-Term Rental Regulations: A 2026 Guide For Airbnb Hosts

Do you own a place in Dublin, Ireland and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that nobody has banned it, and there's a version of hosting you can run here perfectly legally. The awkward part is how narrow that shape turns out to be, because what Irish planning law protects is a room or two in the home you actually live in, or that same home let whole for up to 90 days a year while you're off somewhere else. Push past either limit and you need change-of-use planning permission from your council, which is a very different conversation.

That conversation got harder on 1 March 2026, and this is the piece most older guides still have wrong. Short-term letting used to be a planning matter only inside a rent pressure zone, whereas it's now a material change of use anywhere in the State, and the definition moved from 14 days to 21 consecutive nights. Dublin is also four planning authorities rather than one, so which council you deal with depends on your address. On top of that, a national register run by Fáilte Ireland opens in December 2026, and every listing will need to carry a number from it.

So let's walk through what it takes to do this properly in Dublin in 2026: which rules bite on which kind of property, what the notification forms are and when they're due, what a change-of-use application costs, the tax that attaches to the income, how hard the council pushes, and who to ring when something doesn't fit. Every figure below comes from Irish legislation or from the councils' own pages, checked in July 2026, and where something is genuinely unresolved I've said so instead of guessing. If you're weighing a Dublin property against markets where a whole unit can go on a platform without any of this, run both through BNBCalc first.

What are Short-Term Rental (Airbnb, VRBO) Regulations in Dublin, Ireland?

Two layers of law decide what you can do with a Dublin property, and pulling them apart explains almost everything that confuses owners here.

The bottom layer is national, and it's a planning rule rather than a licensing one. Section 38 of the Residential Tenancies (Amendment) Act 2019 inserted section 3A into the Planning and Development Act 2000, and section 30 of the Residential Tenancies (Miscellaneous Provisions) Act 2026 rewrote that section with effect from 1 March 2026. It now runs to a single sentence: "The use of a house, part of a house or unit for short term letting purposes is a material change in the use." No geography in there, and no exceptions either. Since a material change of use counts as development, and development needs permission unless something exempts it, that one sentence is what puts your spare room inside the planning system.

The same section redefines what "short term letting" means, and the new number matters more than it looks. A letting of up to 21 consecutive nights for payment is now short-term letting, whether you run it as a business or not, and whether the guest holds a tenancy or a licence. The old threshold was 14 days. Stretch a booking to 22 nights or longer and you fall outside the regime entirely, which is why a lot of former Airbnb stock in Dublin has drifted towards monthly corporate lets.

The top layer is your council, and Dublin has four of them. Dublin City Council covers the city proper, while Dún Laoghaire-Rathdown, Fingal and South Dublin county councils cover everything from Dalkey to Swords to Tallaght. They apply the same national rules, though each keeps its own forms, its own enforcement team and its own development plan, so the first thing to settle is which one your address sits in. Dublin City Council says as much on its own short-term letting rules page: "Please ensure the property subject of the application is within the municipal area of Dublin City Council. We cannot accept forms intended for other city/county councils."

Now for the exemptions, which is where most hosts actually live. S.I. No. 235 of 2019 inserted article 6(5) into the Planning and Development Regulations 2001 and created two of them:

• Home sharing. Letting no more than four bedrooms in the house you ordinarily live in, on condition that no bedroom takes more than four people, and that the use doesn't contravene a condition of any permission on the property. There's no annual day cap on this one.
• Whole home while you're away. Letting that same principal residence in its entirety for an aggregate of no more than 90 days in a calendar year, again subject to any permission conditions.

Both come with paperwork rather than a fee, and I'll come back to the forms in a moment. Neither one helps a second property. Where the house or apartment isn't the place you ordinarily live, Dún Laoghaire-Rathdown puts it plainly: you "will be required to apply for a change of use planning permission unless the property already has a specific planning permission to be used for tourism or short-term letting purposes."

One honest complication, since you'll notice it the moment you open a council page. All four Dublin authorities still describe the old regime, with the 14-day definition and the line that the rules "apply only to rent pressure zones". Rent pressure zones stopped existing on 1 March 2026, when the same 2026 Act repealed the machinery behind them, and article 6(5) still refers to them because no replacement statutory instrument has been made. So the exemption you're relying on is drafted around a concept the statute no longer defines.

Nobody should assume that quietly resolves in their favour, so do get the council's current position in writing before you lean on the 90 days.

Starting a Short-Term Rental Business in Dublin

Unfortunately for most people reading this, that gap between the exemptions and everything else is where the business case dies. If your plan was to buy a one-bed in Dublin 2, furnish it and run it at nightly rates, you're not in exempted-development territory at all, and the permission you'd need is one the city has already said it doesn't want to give.

Dublin City Council wrote that presumption into its own Development Plan 2022-2028. Section 15.14.3 puts it like this: "There is a general presumption against the provision of dedicated short term tourist rental accommodation in the city due to the impact on the availability of housing stock." Then the chapter on the city economy repeats it in blunter terms, promising a presumption against using houses or apartments for short-term lets "in all areas of the city". The plan does leave a narrow door open, though, for tight urban sites where normal residential standards are hard to meet, or for locations beside noisy night-time activity where nobody would want to live anyway, and both of those get argued case by case.

Zoning tightens it further. Most of the city's housing sits on Z1 Sustainable Residential Neighbourhoods land, and there the plan lists "guesthouse", "hostel (tourist)" and "hotel" as open-for-consideration uses rather than permissible ones, so a visitor-accommodation use starts from behind on the most common zoning in Dublin. Do check your own zoning before you spend anything on drawings, because it changes the odds materially.

What that looks like in practice is worth sitting with. An Coimisiún Pleanála's inspector's report in case ABP-317816-23 dealt with three apartments at Drury Hall on Stephen Street Lower, Dublin 2, where the owner sought retention of a change of use from residential to serviced apartments for short-term hotel letting. Dublin City Council refused, and the inspector then recommended refusing the appeal as well, finding that the change of use would damage "the availability of housing stock in the city", ran contrary to Section 15.14.3, and would set a precedent for more of the same.

Remember that this was a retention application, so the use was already up and running when it went in, which tells you something about how these arrangements usually come to light. Retention costs three times the ordinary fee, and it carries no presumption that you'll be allowed to keep going.

The numbers from the neighbouring authority tell the same story from the other end. South Dublin County Council has granted permission to exactly one property to operate legally as a short-term let since 2019, and has received two Form 15 notifications in that whole period, figures the council gave to its own councillors and which were reported locally in November 2025. Two compliant home-sharers across a county of nearly 300,000 people isn't a market so much as a rounding error, and it tells you roughly how many Dublin operators are running without the paperwork.

So the realistic version of this business in Dublin is one of three things: home sharing in the place you live, 90 days a year of whole-home letting while you're travelling, or stays of 22 nights and up, which sit outside the short-term letting definition and under ordinary landlord and tenant law instead. Owners who want nightly rates and no host in the building generally end up looking at smaller Irish markets, where the same national rules apply against a very different local backdrop. Our Bray guide covers the commuter coast just south of the city, and the Limerick guide covers the largest urban market outside Dublin.

Short-Term Rental Licensing Requirements in Dublin

Since permission is the hard part, it helps to know that a Dublin licence, in the sense American or Scottish hosts would recognise, doesn't exist. No council here issues a short-term rental permit, charges an annual fee for one, or inspects your smoke alarms before you list. What you get instead are three separate obligations that arrive from three different directions.

The first is the notification regime attached to the exemptions. Article 6(5) requires written notice to the planning authority no later than two weeks before you start, and then a sequence of statutory forms through the year. Form 15 goes in within four weeks of the start of each year and before any letting happens in that year. Form 16 follows within two weeks of the day you hit 90 days, if you get there. Form 17 closes the year out, and Dublin City Council words the deadline as on or before 28 January.

Each of those forms has to be accompanied by a statutory declaration, so they aren't emails you fire off casually. Dublin City hosts lodge them through the council's Citizen Hub, and the short-term letting rules page carries the links. Miss them and the exemption doesn't apply, which converts your perfectly ordinary home-share into unauthorised development.

The second is planning permission, for anything the exemptions don't cover. Fees are national rather than local. Under Schedule 9 of the Planning and Development Regulations 2001, a material change of use counts as the "provision" of a building, so you pay €80 per building or €3.60 per square metre of gross floor space, whichever is greater, and €240 or €10.80 per square metre for retention.

That's the cheap part, though. The expensive part is the process, since a planning application needs a newspaper notice on a full page you have to supply, a site notice erected on the property, drawings, and either six hard copies or an upload through the national online planning portal that Dublin City Council joined in September 2024. A refusal can be appealed to An Coimisiún Pleanála, formerly An Bord Pleanála, though be aware that an appeal is assessed against the same development plan the council just applied, which is what the Drury Hall inspector went back to.

The third arrives in December. Fáilte Ireland's short-term letting register opens on 1 December 2026, with a legal obligation to be registered by 31 December 2026, per the Department of Enterprise, Tourism and Employment as of August 2026. It applies per unit to anyone offering paid accommodation for stays of up to and including 21 nights, the number will have to appear on every listing and advertisement, and platforms will only be allowed to list units that carry a valid one.

Registration also requires a legal declaration that the unit complies with planning, building and fire safety law, which is the quiet part of the whole scheme: a host with no planning permission has to either declare something untrue or not register. Fees haven't been announced, and the register was originally due in May 2026 before it slipped, so do keep an eye on the date rather than the plan.

Required Documents for Dublin Short-Term Rentals

Since the forms are what keep an exemption alive, getting them right is the cheapest insurance available to a Dublin host. Article 6(5) sets out exactly what has to accompany the notification, and the list is short enough to assemble in an afternoon:

• Your name, plus documentary confirmation that the property is the home you ordinarily live in.
• The owner's written consent, if you're a tenant rather than the owner. Renting doesn't disqualify you, though your landlord will know about it.
• The address and Eircode of the house or apartment.
• Contact details for you and for the owner.
• A statement saying which limb of the exemption you're relying on, the four-bedroom home-share one or the 90-day one.
• A statutory declaration, sworn, confirming the property is your principal residence and, for a home-share, that no more than four bedrooms are let and no bedroom takes more than four people.
• Anything else the council reasonably requires, which is a real catch-all and the reason to ring before you file rather than after.

For a change-of-use application the pack is heavier: a full page of the newspaper carrying your public notice, a signed site notice photographed in colour, drawings, the fee, a letter of consent from the owner where you're not the owner, and a statement of the existing and proposed use. Dublin City Council's guidance requires every document under 20MB and saved as a non-encrypted PDF for the online route, which sounds trivial until an application is returned over it.

One document nobody sends you a reminder about is your own record of nights let. The exemption stands or falls on the aggregate staying at or under 90 days in a calendar year, and the statutory declaration on Form 17 is you swearing to that number. Just make sure you're counting from your booking data rather than from memory, because a platform payout report and a planning enforcement officer's spreadsheet of listing screenshots are the two documents that will be compared if anyone asks.

Dublin Short-Term Rental Taxes

Once the planning side is settled and you manage to get a first guest through the door, there's then the tax to think about, and Ireland does this differently from most places you might be comparing against. No bed tax, no occupancy tax and no city levy applies in Dublin, so the whole burden sits in income tax and, above a threshold, VAT.

Charge	Rate	Collected by
Income tax on letting profits	Your marginal rate, taxed as trading or occasional income	You, via self-assessment to Revenue
VAT on the accommodation	13.5%, once you pass the services threshold	You, if registered
VAT on Airbnb's service fee	23%	Airbnb, on its own fee only
Local tourist or bed tax	None in force	Not applicable

The classification matters more than hosts expect. Revenue's tax and duty manual on the taxation of rental income treats short-term guest income as Case I trading income or Case IV occasional income, never Case V rental income, because your guest holds a licence to occupy rather than a tenancy. That closes off the deductions a landlord would take for granted and puts you on Form 11 or Form 12 instead.

Rent-a-room relief is the trap, because the €14,000 exemption looks made for a Dublin home-sharer and then doesn't apply. Revenue's manual on the relief requires a minimum letting of 28 consecutive days, and it carries an anti-avoidance rule putting it "beyond doubt that the relief does not apply to short term tourist accommodation based on home sharing, including where it is provided through online booking sites". Remember that the 28-day floor for the relief and the 21-night ceiling for short-term letting don't overlap at all, so a stay can't be short enough to interest a tourist and long enough to qualify.

VAT catches larger operations rather than single properties. Revenue's manual on guest and holiday accommodation puts guest accommodation, expressly including "web-based guest and holiday accommodation", at the reduced 13.5% rate whatever the length of stay, but you only have to register once turnover passes the services threshold of €42,500. One Dublin home-share won't get near that. A portfolio might. Be aware too that when restaurant and catering dropped to 9% on 1 July 2026, accommodation stayed at 13.5%, so a room-plus-breakfast package has to be apportioned between the two.

As for the platforms, don't expect them to do your remitting. Airbnb charges 23% Irish VAT on its own service fees and nothing else, so the tax on the accommodation itself is yours to declare. I couldn't confirm on an official page how Vrbo or Booking.com handle Irish VAT, so treat that as a question to put to them directly rather than something to assume from Airbnb's position.

Ireland-Wide Short-Term Rental Rules

Since your tax position is national rather than municipal, it's fair to ask how much else about Dublin is really national. The answer is most of it, and that's unusual. Ireland has no devolved layer between the State and the council, so the rules are set in the Oireachtas and applied by 31 local authorities.

Three national moves shape 2026 and 2027, and each one lands on Dublin harder than on anywhere else:

1. The 1 March 2026 rewrite. Section 3A now catches every letting of 21 consecutive nights or fewer, nationwide. The Residential Tenancies Board confirmed that rent pressure zones ended on the same day, replaced by national rent control, so the old "is my town in a rent pressure zone" question is dead. For Dublin the practical effect is small, since the whole city was inside one anyway. For the countryside it's enormous.
2. The register, from 1 December 2026. Fáilte Ireland issues the number, renewal is annual, and the Department of Enterprise, Tourism and Employment has confirmed platforms will face an administrative sanctions procedure with penalties reaching 2% of turnover for listing units without one. Hotels, guesthouses, hostels and campsites sit outside the scheme.
3. The draft National Planning Statement on short-term letting, approved by Government on 17 June 2026. It proposes a presumption against new permissions in settlements above 20,000 people, a two-year compliance window elsewhere, and a presumption in favour where a use has run unenforced for seven years or more. It's still a draft, going through environmental assessment and European notification, with a final version expected in the autumn, so it isn't law and shouldn't be planned around yet. Dublin already sits well over that population line in any case.

Underneath all three sits Regulation (EU) 2024/1028, which has applied since 20 May 2026. It requires registration numbers in listings, a single digital entry point per country, and monthly reporting from platforms to the authorities, and Ireland has to finish implementing it by 31 December 2026. Once monthly platform data starts flowing to councils, an enforcement officer no longer needs a neighbour to complain, and that changes the risk calculation for every unregistered Dublin listing.

Because everything above is national, the local difference between Irish markets is enforcement appetite and development-plan policy rather than the law itself. Our Athlone guide covers a midlands market where the pressure on housing stock reads very differently, and the Dungarvan guide covers a coastal town where holiday letting has a long history and a settled local policy.

Does Dublin Strictly Enforce STR Rules?

Yes, and Dublin City Council enforces harder than any other planning authority in the country. That's the single biggest difference between operating here and operating in a small Irish town where the same statute applies on paper.

Start with what the offence is. Unauthorised development is an offence under section 151 of the Planning and Development Act 2000, which is criminal rather than civil, and it's prosecutable by the council. Enforcement runs under Part VIII of the same Act. The council's own planning enforcement update to its Strategic Policy Committee lists the toolkit: statutory warning letters, enforcement notices, prosecutions and injunctions, plus statutory information requests where failing to answer is itself an offence. That report also names the detection methods, and they're not passive ones: reviewing listings on the platforms, following up complaints, physical inspections, cross-checking data sources, and checking whether a property already holds a relevant permission.

The volume is what makes Dublin different. A council spokesperson told RTÉ in August 2025 that roughly 300 statutory warning letters had gone out that year alone to owners suspected of unauthorised short-term letting, and that 1,996 cases had been resolved and closed since the legislation began in July 2019. Set that beside South Dublin's two Form 15 notifications and you can see the shape of the market: a large non-compliant population, and a council working through it steadily rather than in one sweep.

The council has also gone after the physical infrastructure, which is where things get properly Dublin. Since April 2025 it has been cutting key lockboxes off poles, railings and bike stands across the city, and by early June 2026 it had removed and shredded 222 of them at a total cost under €5,000, with removals heaviest in the south-east and central areas, as reported in August 2026. The council conceded that lockboxes reappear after removal, so this is attrition rather than a knockout.

Still, a shredded lockbox on a Tuesday morning is a self-check-in operation with no way to hand over keys, and it marks out where the enforcement team is already looking.

Complaints drive a good share of the rest. The council's complaint process asks for the address, a description of the alleged use with dates and visitor numbers, and a link to the listing itself, and it won't open an investigation without the complainant's full name and address, though that identity stays confidential under the Freedom of Information Acts. Complaints can't be taken by phone. Watch out for the practical consequence of all this: a neighbour irritated by weekend luggage can start a criminal planning file with a form and a screenshot, and your listing photos are the evidence.

How to Start a Short-Term Rental Business in Dublin

Given how the enforcement side works, the sequence below matters more than it looks, because the early steps tell you whether the later ones are worth any money at all.

1. Work out which of the four councils you're in. Dublin City, Dún Laoghaire-Rathdown, Fingal or South Dublin. Forms sent to the wrong one get returned, and each has its own short-term letting contact.
2. Settle whether the property is the home you ordinarily live in. This is the single fact everything else hangs on. Where it isn't, no exemption applies, and you're looking at a change-of-use application in a city whose development plan presumes against granting one.
3. Read your lease, mortgage conditions and any management company rules. The planning exemption doesn't override a covenant, and an owners' management company in a Dublin apartment block can stop you when the council wouldn't.
4. Check the planning history of the unit. Both exemptions fall away where short-term letting would contravene a condition of an existing permission, which catches a surprising number of newer apartments.
5. Pick your limb and notify the council in writing at least two weeks before your first guest. Home share up to four bedrooms, or whole home up to 90 days, with the statutory declaration attached.
6. File Form 15 within four weeks of the start of the year, before any letting in that year, and diarise Form 16 at the 90-day mark and Form 17 by 28 January.
7. Set up night counting on day one. A running total against the 90 days, tied to booking records, is what you'll be swearing to at year end.
8. Sort the tax before the first payout. Register for self-assessment, treat the income as trading or occasional income rather than rental income, and forget rent-a-room relief entirely.
9. Prepare for the register. From 1 December 2026 you'll need a Fáilte Ireland number on every listing, and the declaration behind it covers planning, building and fire safety compliance.
10. Run the numbers before any of this. Ninety days of whole-home letting is a genuinely different business from 365, and the gap between them is the whole question in Dublin.

Who to Contact in Dublin about Short-Term Rental Regulations and Zoning?

Whichever of those steps you get stuck on, a phone call saves a lot of guesswork, and the offices below handle almost all of it between them.

Dublin City Council, short-term lettings and enforcement

The Short-Term Lettings section handles the Form 15, 16 and 17 notifications and takes complaints about unauthorised short-term letting in the city.

• Phone: 01 222 7954
• Email: [email protected]
• Post: Planning and Property Development Department, Block 4, Floor 3, Civic Offices, Wood Quay, Dublin 8

Where the question is broader than short-term letting, Planning Enforcement covers unauthorised development generally, including breaches of permission conditions.

• Phone: 01 222 2147 or 01 222 2288
• Email: [email protected]

Then for anything general, including appointments, Customer Services sits at Block 3, Floor 0, Civic Offices, Wood Quay, Dublin 8, D08 RF3F, on 01 222 2222 or [email protected], with lines open Monday to Friday, 9am to 5pm. Keep in mind that the public counters are appointment-only, so turning up at Wood Quay with a folder won't work.

The other three Dublin authorities

• Dún Laoghaire-Rathdown County Council: Short Term Letting, Planning Enforcement, County Hall, Marine Road, Dún Laoghaire, Co. Dublin. Its short-term letting page sets out where to return forms.
• Fingal County Council: [email protected], or Planning Department, County Hall, Swords, Co. Dublin, K67 X8Y2, per its short-term letting regulation page.
• South Dublin County Council: [email protected], or Short Term Letting, Planning Enforcement, County Hall, Tallaght, Dublin 24, per its short-term letting page.

Registration and tax

Fáilte Ireland runs the national register and publishes the current position on its short-term letting register pages, while income tax, VAT and self-assessment belong to Revenue rather than to any council, and the councils will tell you as much if you ask them a tax question.

One more piece of practical advice on all of these, whichever office you end up ringing. Ask your question in writing, and ask it about your specific address, because the article 6(5) wording still refers to rent pressure zones that no longer exist and each council is working out its own answer to that. An email you can produce later is worth considerably more than a helpful phone call you can't.

What Do Airbnb Hosts in Dublin on Reddit and Bigger Pockets Think about Local Regulations?

Those unresolved questions colour how Dublin hosts talk about the rules, and the discussion here sounds different from most cities. What follows is my read of the recurring themes in Irish public discussion and reporting rather than any kind of survey, since Reddit blocks automated access and I haven't read those threads directly, so do weigh it accordingly.

• Almost nobody argues the rules are unenforced. That debate ended somewhere around the second wave of warning letters. What owners argue about now is whether the council can process the volume, which is a different complaint and a fair one when 1,996 resolved cases sit against a listing population many times that size.
• The compliant home-sharers feel invisible. The paperwork is free and the exemption is real, yet two Form 15 notifications across South Dublin since 2019 suggests most people either don't know the forms exist or have quietly decided nobody checks. Hosts who do file tend to describe the process as fine and the guidance as out of date, which matches what the council pages actually say.
• Investors have mostly left. The advice you'll see from experienced operators when someone asks about buying a Dublin unit for nightly letting is to look at another market or another strategy, because the presumption against permission isn't a hurdle you clear with better drawings.
• The 21-night change caught people out. Hosts who built a business on 15-night minimum stays to sit outside the old 14-day definition woke up on 1 March 2026 inside the regime. Anyone still using a 15-night minimum as a compliance strategy in Dublin should reread the definition.

If you're working out whether 90 legal days a year clears your costs, the nightly rates and occupancy behind that maths are worth checking against the Dublin market before you commit to anything, since a 90-day ceiling changes which weeks you can afford to sell cheaply.

The deeper point is one that travels well beyond Dublin. When a city writes a presumption against a use into its development plan, no amount of paperwork turns that use into a business, and the honest move is to design around the rule rather than argue with it. Ireland has plenty of places where a whole house can be let all year with a form and a number. Dublin isn't one of them, and knowing that early is worth more than a clever structure.

Frequently Asked Questions

Can you legally run an Airbnb in Dublin in 2026?

Yes, in two narrow shapes. You can let up to four bedrooms in the home you ordinarily live in, with no more than four people per bedroom, or you can let that whole home for up to 90 days in a calendar year while you're away. Both need written notice to your council and statutory forms during the year. A second property let short-term needs change-of-use planning permission, which Dublin City Council's development plan presumes against granting.

What is the 90-day rule for short-term lets in Dublin?

The 90-day rule is the annual cap on letting your entire principal residence while you're temporarily absent from it, under article 6(5) of the Planning and Development Regulations 2001. Days are counted cumulatively across the calendar year, not per booking. Exceed 90 days and the exemption falls away, meaning you need change-of-use planning permission and are otherwise carrying out unauthorised development. Home sharing while you stay in the property has no day cap.

Do I need planning permission to rent my Dublin apartment on Airbnb?

If it isn't the home you ordinarily live in, yes. Since 1 March 2026, using a house, part of a house or a unit for lettings of 21 consecutive nights or fewer is a material change of use anywhere in Ireland, so it needs permission unless an exemption applies. The exemptions only cover the home you ordinarily live in. Dublin City Council's development plan carries a general presumption against dedicated short-term tourist rental accommodation, on housing-stock grounds, and an appeal is judged against that same plan.

When does the Fáilte Ireland short-term letting register open?

The register opens on 1 December 2026, with a legal obligation to be registered by 31 December 2026. It applies per unit to anyone offering paid accommodation for stays of up to and including 21 nights, renewal is annual, and the number must appear on every listing and advertisement. Platforms will only be permitted to list units carrying a valid number. Fees haven't been announced, and the opening date has already moved once from May 2026.

What are the penalties for an unauthorised short-term let in Dublin?

Unauthorised development is a criminal offence under section 151 of the Planning and Development Act 2000, prosecutable by the council, and a continuing breach is a fresh offence for every day it runs. Before prosecution, Dublin City Council typically issues a statutory warning letter and then an enforcement notice, and it can also seek an injunction. On top of that, from December 2026 an unregistered unit can't be listed by any platform at all.

Last verified: July 2026. Every ordinance, tax rate, state law, and contact detail in this guide links to or comes from its official source.