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

Do you own a place in Tralee, County Kerry and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that nobody in Ireland has banned short-term letting, and if you're renting a spare room in the house you actually live in, you can carry on doing that without asking Kerry County Council for anything more than a form. The awkward part is everything after that, because Tralee had 26,079 residents at the 2022 Census and 20,000 has become the number that decides whether a town gets any new short-term lets at all.

Since 1 March 2026, letting a house or part of a house by the night is a material change of use anywhere in the State, which makes it development, which means it needs planning permission unless an exemption covers you. Rent pressure zones used to draw that map, and they've been abolished, so the old answer of "Tralee isn't in one" no longer helps anybody. A second property in Tralee that was quietly letting by the night through 2024, with no permission behind it, is unauthorised development on the face of the statute today, and the Government's draft planning policy tells councils to presume against granting permission in towns exactly this size.

So let's walk through what that leaves you in practice: which lettings are still exempt, what permission costs and how long it takes, the Fáilte Ireland register that opens on 1 December 2026, the tax that attaches once you're earning, how hard Kerry County Council has actually pushed, and who to ring in Tralee when something doesn't fit. Every figure below comes from the statute, the council's own pages, or Revenue, checked in July 2026, and where a thing is still moving I've flagged it rather than smoothed it over. Before you commit either way, run the property through BNBCalc first.

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

Tralee has no short-term letting by-law of its own, which catches people out when they go hunting for one. National planning law does all the work here, and Kerry County Council applies it as the planning authority for the whole county, from an office that happens to sit in Tralee itself.

The provision that matters is section 3A of the Planning and Development Act 2000, and the Residential Tenancies (Miscellaneous Provisions) Act 2026 rewrote it at section 30, with effect from 1 March 2026. It now says, with no geographic qualifier attached: "The use of a house, part of a house or unit for short term letting purposes is a material change in the use." Before that date the same section only bit inside a rent pressure zone, and Kerry County Council's own page names Killarney's local electoral area as the only one in the county. That distinction is gone, and so are rent pressure zones themselves, since the Residential Tenancies Board confirmed national rent control replaced them on the same day.

Two details in the new definition are worth getting right before you plan around them. A "short term letting" now means a letting for a period not exceeding 21 consecutive nights, up from 14, and it applies whether you grant a tenancy or a licence, on a professional or a non-professional basis. So the old trick of describing a guest as a licensee rather than a tenant does nothing, and a 21-night booking is still a short-term let while a 22-night one isn't.

Material change of use is development, and development needs permission. What saves most ordinary hosts is the exempted-development regime that S.I. No. 235 of 2019 inserted into the Planning and Development Regulations 2001, which exempts two things:

• Home-sharing, meaning you let a room or rooms in your principal private residence while you're living there, capped at four bedrooms and four occupants per bedroom. There's no annual night limit on this one.
• Letting your whole principal private residence while you're temporarily away, for a cumulative 90 days a year. Cross 90 and change-of-use permission is required for the rest.

Both exemptions come with paperwork rather than a fee, and Kerry County Council wants Forms 15, 16 and 17 returned to its planning department at County Buildings, Rathass, Tralee. Do check the council's page for the forms themselves, but read the surrounding text with some caution, because as of July 2026 it still describes short-term letting as "any period not exceeding 14 days" and still tells you the rules apply only in rent pressure zones. Neither statement has been true since 1 March. I've flagged the same lag on Citizens Information's short-term lets page, which as of its 23 June 2026 edit still presents the 21-night definition as an upcoming change. The statute is the statute, and where a council page and the Act disagree, the Act wins.

There's one genuine loose end here that nobody has tidied up, and you should know about it before you rely on the exemption. S.I. 235 of 2019 is unamended, yet it frames itself around short-term letting "in a rent pressure zone" and takes its definitions from the version of section 3A that was deleted in March. No replacement regulation has been made. In practice councils are still operating the Form 15 process, so I'd use it, but get Kerry County Council's position in writing for your own address rather than assuming it.

Sitting on top of all that is the county's own development-plan policy, and it's blunt. The published objectives schedule for the Kerry County Development Plan 2022-2028 sets out objective KCDP 10-32, and its wording gives a Tralee owner very little room: the council will "prohibit the change of use of residential properties to short-term letting in established residential areas and newly constructed residential developments".

Objective KCDP 10-33 does leave one door ajar, since the council will consider change of use for derelict or vacant buildings that aren't suitable for long-term housing. That pairing tells you most of what you need to know about how a Tralee application gets read before anyone opens the file.

Starting a Short-Term Rental Business in Tralee

Unfortunately for most people arriving at that pair of objectives with a second house in mind, there isn't much of a business here any more, and the population number is why. Going through the CSO's own table of town populations from Census 2022, only 25 towns and cities in the State cleared 20,000 residents, and Tralee is one of them at 26,079. Killarney, the county's other tourism engine, came in at 14,412 and sits comfortably below the line.

That line was drawn in the draft Short Term Letting National Planning Statement, which Government approved on 17 June 2026. The Department of Enterprise, Tourism and Employment put it in one sentence when Minister Peter Burke welcomed the approval: "For operators in locations with a population of over 20,000, there will be a presumption not to grant planning."

The Irish Times had already described that decision in February 2026 as an effective ban on planning permission for new short-term lets in places over that size, and the register is what makes it bite, because no permission means no registration and no registration means no listing.

Be aware that the original threshold was 10,000, which would've caught Tralee anyway. Two Kerry TDs, Norma Foley and Michael Healy-Rae, pushed back against the lower figure until the Government moved to 20,000 in February 2026, so Killarney got a reprieve out of it and Tralee didn't.

So what's genuinely left? Four routes, and only the first two are comfortable:

• Home-sharing in your own house. Rooms in the place you live, while you live there, exempted development, no night cap, Form 15 at the start of the year.
• Ninety days of whole-home letting while you're away. Same exemption, harder limit, Form 16 within two weeks of hitting 90 days.
• Stays of 22 nights or more. Anything longer than 21 consecutive nights falls outside the statutory definition entirely, so it needs neither permission nor a registration number, and it's the one route the population threshold doesn't touch.
• An application on the KCDP 10-33 ground. A derelict or vacant building that genuinely isn't suitable for long-term housing is the one profile with a story to tell. Citizens Information lists the sort of exceptional cases the new policy anticipates in large towns: preserving a heritage or traditional building, bringing an under-used space above a shop back into use, or using an existing small structure in the grounds of a property.

Then there's the seven-year route, which is the one worth checking if you've been at this a long time. Anyone who has let continuously for at least seven years without permission, and without the rules being enforced against them, should be granted permission under the new policy and needs to apply for retention. The Department's release presents that pathway without a population qualifier, though it appears in a sentence otherwise about smaller places, so get Kerry County Council to confirm in writing that it reads the same way for a Tralee address before you spend the retention fee.

If Tralee's size is the thing that kills your plan, the comparison worth making is with towns on the other side of the line. Our Dungarvan guide and Bundoran guide both cover tourist towns small enough to keep the two-year compliance window instead of the presumption against, while the Athlone guide and the Letterkenny guide cover towns in the same bracket as Tralee, just barely over.

Short-Term Rental Licensing Requirement in Tralee

Since those exemptions carry you only so far, the natural next question is what a licence looks like, and the honest answer is that Ireland doesn't issue one. You clear two separate hurdles instead, run by two different bodies, and neither of them is a licence in the American sense.

The first is planning, and Kerry County Council handles it. For a use you haven't started yet you apply for permission; for one already running you apply for retention, which is the expensive version. The fee scale is national rather than local, and change of use to a commercial tourism use is charged at €3.60 per square metre with a minimum of €80, while retention runs at €10.80 per square metre with a minimum of €240. On a fairly ordinary 100 square metre Tralee house that's €360 to apply properly in advance, against €1,080 if the council finds you first. Allow roughly eight weeks for a decision, and if it goes against you the appeal lies to An Coimisiún Pleanála.

Kerry County Council's how to apply page sets out what makes an application valid, and the two items people forget are the site notice on the property and the newspaper notice, both of which have to go up before the application lands. There's also a Section 5 declaration form on the same page if what you want is a formal ruling on whether your particular arrangement is exempt at all. That's a cheaper way to find out where you stand than a full application, and it's the route I'd take if the honest answer to "is this home-sharing or a change of use" is "I'm not sure".

The second hurdle arrives on 1 December 2026, when Fáilte Ireland's national short-term letting register opens, and Ministers Burke and Browne have confirmed that it comes into effect from that date, with every operator legally obliged to register by 31 December 2026. Registration is per unit and renewed annually, so the number expires if you let it lapse.

Mercifully the process itself is light. Fáilte Ireland's own register FAQ says a single unit should take under five minutes and that no supporting documents get uploaded, though you do make a legal declaration confirming the unit meets its statutory obligations, planning included. That declaration is the hinge of the whole system, since it's the point where an unpermitted Tralee let has to either lie or stop. The fee hasn't been announced yet beyond a promise to keep it minimal, so don't budget a number nobody has published.

One cost that does get missed sits outside both hurdles. Domestic property isn't rateable, but Kerry County Council's commercial rates FAQ treats a change of valuation status from domestic to commercial as a material change of circumstance, and says the council automatically lists altered properties for valuation. Rates are then the property's net annual value multiplied by the Annual Rate on Valuation, which Kerry councillors set at 0.245 for 2026 at their budget meeting on 24 November 2025. A net annual value of €5,000 would therefore cost €1,225 a year. Ask the council where your specific property would land before you assume permission is the only bill.

Required Documents for Tralee Short-Term Rentals

Given that the permission route costs real money and the exemption route mostly costs attention, it's worth knowing exactly what each one asks you to produce. The lists are short, and the mistakes are nearly always about timing rather than content.

For the exemption route, Kerry County Council wants three forms across the year, and Citizens Information sets out the deadlines the council's own page leaves out:

• Form 15, the start-of-year notification, within four weeks of the start of the year and no later than two weeks before that year's first letting.
• Form 16, only if you're away and let your whole home past the 90-day mark, no more than two weeks after you cross it.
• Form 17, the end-of-year notification, between 1 and 28 January of the following year.
• Proof that the property is your principal private residence, submitted with the forms.

All three go to Homesharing and Short Term Letting, Planning Department, County Buildings, Rathass, Tralee, Co. Kerry V92 H7VT. Remember that this registration is free, so the only thing a missed deadline costs you is the exemption itself.

For the permission or retention route, you'll need the council's planning application form, a site notice erected on the property, a newspaper notice, site location and layout drawings, and the correct fee from the council's published scale. Get the fee wrong and the application is invalid rather than refused, which quietly costs you the eight weeks.

For the Fáilte Ireland register, the FAQ lists what an individual host supplies: full name, email, telephone number, PPSN, date of birth, country of residence, and your host address with Eircode. Companies give the business name and number, the registered address, and a named legal representative instead. Then for each unit you add the type, whether it's part or all of a primary or secondary residence, the maximum number of bed places and guests, and the unit's own Eircode, before making the compliance declaration and paying.

Tralee Short-Term Rental Taxes

Assuming you clear the planning question and do manage to start letting, there's still the tax side waiting, though Tralee at least adds nothing of its own on top. No bed tax, occupancy tax or tourist levy is in force anywhere in Ireland, so everything you owe here is national.

Charge	Rate	Collected by
Income tax on letting profits	Your marginal rate, plus USC and PRSI	Revenue, self-assessed on Form 11
VAT on guest accommodation	13.5%, only once turnover passes €42,500	Revenue
Commercial rates, if the property is revalued as commercial	Net annual value × 0.245 for 2026	Kerry County Council
Bed, occupancy or tourist tax	None in force	n/a

The classification of the income is the piece that trips up first-timers. Short-term letting income is not rental income, because your guest holds a licence rather than a tenancy, so Revenue taxes it under Case I or Case IV of Schedule D and never under Case V. That matters for what you can deduct and for how you file, and getting it wrong on a return is a correction rather than a rounding error.

Don't reach for rent-a-room relief either, however tempting the €14,000 exemption looks. It requires a letting of at least 28 consecutive days, and Revenue's own manual says the anti-avoidance rule puts it beyond doubt that the relief has no application to short-term tourist accommodation, home sharing included, and that it makes no difference whether an online booking site was involved. Hosts still get caught out believing otherwise.

VAT only bites at scale. Guest and holiday accommodation, expressly including the web-based kind, sits at the reduced 13.5% rate no matter how long a guest stays, though registration is only triggered when your annual turnover from services goes past €42,500. One Tralee property is unlikely to get you there; three or four might. Note as well that when restaurant and catering dropped to 9% on 1 July 2026, accommodation stayed at 13.5%, so if you sell breakfast with the room you'll be apportioning.

On the platform side, keep in mind that Airbnb collects nothing on your behalf. It applies 23% Irish VAT to its own service fees and stops there, so the accommodation tax is yours to declare. Revenue doesn't publish one phone number for self-assessed queries either; its business and self-assessed helpline page asks for your PPSN and then routes you to the office that handles your file.

Ireland Wide Short-Term Rental Rules

None of the tax layers are unusual, and neither is the planning framework Tralee sits inside, which is genuinely national rather than local. Ireland has no regional tier for this. The Oireachtas sets the law, the Minister for Housing makes the exempted-development regulations, and the 31 local authorities apply both, which is why a Tralee host and a Limerick host are reading the same statute with different council attitudes on top.

Three national moving parts are worth tracking through the rest of 2026. The first is the Short Term Letting and Tourism Bill, which underpins the register and provides for fines of up to 2% of a platform's annual turnover. Government approved its General Scheme back in April 2025 and pre-legislative scrutiny followed in February 2026, yet going through the Oireachtas list of bills in July 2026 I couldn't find the Bill itself, so December's start date currently rests on legislation you can't read anywhere. The second is the National Planning Statement itself, still a draft pending Strategic Environmental Assessment and EU Services Directive notification, with a final version expected in the Autumn. The 20,000 threshold that decides Tralee's fate is therefore proposed policy, not law, though it has already been agreed at Cabinet twice.

The third is European. Regulation (EU) 2024/1028 applies from 20 May 2026 and obliges platforms to display valid registration numbers and delist units that don't carry one, with Ireland completing implementation by 31 December 2026. The Department has been explicit that before this there was no legal basis to make platforms display numbers or remove non-compliant listings, which is what limited councils to complaint-led enforcement. Once it's live, the enforcement point moves from the inspector to the listing page.

Because the statute is uniform and the application isn't, guides for other Irish towns are useful as comparison rather than repetition. The Limerick guide covers the nearest city market to Tralee, and the Clonakilty guide covers a west Cork tourist town operating under the same law at a fraction of the population.

Does Tralee Strictly Enforce STR Rules?

Yes and no, and the honest version of that is more useful than either word on its own, because Kerry County Council has an enforcement record that's real but complaint-led, and the volumes are far smaller than the number of listings would suggest.

The county's specialised unit was set up in 2020 and started in Killarney rather than here. The Irish Times reported in June 2021 that it had issued 45 warning letters in a fortnight, working from local knowledge and online advertisements, and that it would expand beyond Killarney over time. A council spokesman put the position on the record in the same piece, saying that letting a property on a short-term basis, "notwithstanding where it is in the county, is a material change of use of the property concerned and requires planning permission". Note that "notwithstanding where it is in the county" part, because the council was already saying it in 2021, nearly five years before the statute caught up with the position.

By June 2023 the numbers had grown, and Acting Director of Planning Paul Neary told councillors that Kerry had sent 350 warning letters and closed 260 files, with most owners whose files closed saying they were moving into the long-term rental market. Council CEO Moira Murrell added, though, that tracking whether those properties genuinely made the move is hard.

Since then the pace has dropped sharply. Radio Kerry reported in October 2025 that the council had opened 31 investigations across 2023, 2024 and 2025 combined, serving warning letters in 16 of the 21 cases from 2023 and in four of five cases in each of 2024 and 2025. The line in that report that should stop any Tralee owner, though, is a different one: Kerry County Council said it had received zero applications for planning permission to let properties on Airbnb since the beginning of 2023. Nationally the picture is the same shape, with Threshold counting just 425 short-term letting planning applications across the whole State between 2019 and May 2025 and describing compliance as extremely low in practice. Kerry had the starkest ratio quoted anywhere in that analysis, at 30.6 short-term lets for every long-term rental advertised.

So the risk profile is lopsided rather than low. Thousands of unpermitted lets, a couple of dozen investigations a year, and a complaint route that anybody can use: Kerry County Council's enforcement page invites written complaints and notes that planning authorities are obliged to investigate substantive ones unless they're trivial or vexatious. It also warns that it can't absolutely guarantee confidentiality, since Freedom of Information requests can be appealed.

What happens if a complaint sticks is set out in section 156 of the Planning and Development Act 2000. On summary conviction the fine is up to €5,000 and up to six months' imprisonment, and if you keep going after conviction it becomes a fresh offence every day, at up to €1,500 per day. Prosecution on indictment carries up to two years. Watch that daily figure rather than the headline one, because it's what turns a single fine into a running cost you can't ignore.

How to Start a Short-Term Rental Business in Tralee

Given how thin the permission route looks, the order you work through this in matters more than usual. The early steps are the ones that tell you whether the later ones are worth paying for.

1. Decide which of the four routes you're actually on. Rooms in your own home, 90 days while you're away, stays of 22 nights or more, or a change-of-use application. The first three need no permission; only the fourth runs into Tralee's population problem.
2. Check your title and your management company rules. A lease covenant, an estate management agreement or a condition on the original planning permission can prohibit short-term letting whatever the council says, and none of them show up in the planning process.
3. If you're exempt, file Form 15 before your first booking of the year. Four weeks from the start of the year, and at least two weeks before that first let. Send it to the planning department at County Buildings, Rathass.
4. If you're not sure you're exempt, use a Section 5 declaration. It buys you a formal answer from Kerry County Council on your specific property, which is a far better position than an assumption.
5. If you need permission, talk to the planning department before you spend anything. Ask specifically how it's applying KCDP 10-32 and 10-33 to your address, and whether it accepts a seven-year established-use case.
6. Budget for the fee and the notices. €3.60 per square metre with an €80 minimum for permission, €10.80 with a €240 minimum for retention, plus a site notice and a newspaper notice, and roughly eight weeks of processing.
7. Ask about rates. If the valuation status changes from domestic to commercial, the 2026 Annual Rate on Valuation of 0.245 applies to whatever net annual value Tailte Éireann sets.
8. Register with Fáilte Ireland when the portal opens on 1 December 2026, and don't leave it past 31 December. You'll be declaring planning compliance, so make sure the declaration you sign is one you could defend.
9. Put the registration number on every listing and advertisement, then diarise the annual renewal, because the number expires rather than rolling over.
10. Set up your tax before the first guest arrives. Case I or Case IV on Form 11, VAT registration if you're heading past €42,500, and no rent-a-room relief.

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

Most of those steps run through the same building, which is one small mercy of hosting in the county town. Kerry County Council's planning function sits at County Buildings on the Rathass side of Tralee, and the offices are open 9am to 5pm Monday to Friday apart from public holidays.

Planning permission, exemptions and Forms 15, 16 and 17

The Planning Department handles applications, Section 5 declarations and the home-sharing forms.

• Address: Room 13, Planning Department, County Buildings, Rathass, Tralee, Co. Kerry V92 H7VT
• Phone: 066 7183582
• Email: [email protected]
• Forms return address: Homesharing and Short Term Letting, Planning Department, County Buildings, Rathass, Tralee, Co. Kerry V92 H7VT

Unauthorised development and complaints

The Planning Enforcement Unit investigates unauthorised development, and short-term letting without permission is exactly that. Its complaint form is on the council's enforcement page, and the same page is where a neighbour would start.

• Phone: (066) 7183795
• Email: [email protected]

Local district matters

The Tralee Municipal District Office covers roads and housing for the district rather than planning, but it's the right first call for anything about the town itself.

• Address: Áras an Chontae, Rathass, Tralee, Co. Kerry
• Phone: (066) 7191300
• Email: [email protected]

Commercial rates

Rates queries and payment plans go to the council's revenue collectors, and cash payments are taken at the public counter in the Ashe Hall on Denny Street, 9am to 5pm Monday to Friday.

• Email: [email protected]
• Main switchboard: 066 7183500, [email protected]

The national register

Fáilte Ireland runs the short-term letting register and is clear that it has no role in planning, so don't ring it hoping for a ruling on your address.

• Phone: 0818 888 800 within Ireland, or +353 1 574 1990 from abroad, Monday to Friday 09:00 to 17:00
• Head office: 88-95 Amiens Street, Dublin 1, D01 WR86
• Register information: the short-term letting register pages

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

Since Fáilte Ireland won't answer the question everyone wants answered, hosts have been arguing it out locally instead, and the argument has been loud. What follows is my read of the public record, meaning council meetings and local reporting, rather than a survey. I haven't quoted Reddit threads here, because I couldn't read them from an official or citable source and I'd rather say so than characterise conversations I haven't seen.

• The political fight has been fought in Kerry more than anywhere else. When the 10,000 threshold went to Cabinet in April 2025, Radio Kerry reported that it would've caught both Tralee and Killarney, and councillors split over it. Sinn Féin's Paul Daly argued the rules should target large operators rather than small family lets, while pointing out that people working in tourism in Tralee and Killarney can't find housing. Independent Cllr Maura Healy-Rae said too much of the plan relied on hope.
• Hosts think permission is unobtainable, and the record supports them. Speaking at a council meeting in May 2026, Cllr Johnny Healy-Rae called the regulations too strict and said many hosts won't get permission "no matter what they do". Given that not one application has been lodged in the county since 2023, owners had clearly reached the same conclusion long before he said it out loud.
• The income argument is real and rarely made well. The recurring point from the Kerry side is that short-term letting is meaningful income for people without many alternatives, and Minister Burke's own statement conceded the rural version of it. Tralee's difficulty is that it's a town of 26,000 with a housing shortage, not a village with no hotel, so the concession doesn't reach it.
• Almost nobody argues any more that the rules will simply go unenforced. Once the register is live and a platform has to see a valid number before your listing stays up, being overlooked by the council stops meaning the same thing as being safe.

If you're weighing whether any of this leaves a workable return, look at what the town is actually earning before you decide. The Tralee market figures give you nightly rates and occupancy for the area, and the calculation to run is the mid-term one, since 22 nights and up is the segment nobody needs permission for.

The wider lesson probably isn't about Tralee at all. When a rule stops being enforced by inspection and starts being enforced by whoever processes the payment, the question changes from how likely you are to be caught to whether the transaction can happen at all. That's a much harder thing to price, and it's worth thinking about before you buy anywhere.

Frequently Asked Questions

Can you legally run an Airbnb in Tralee in 2026?

Only in specific forms. Renting rooms in the home you ordinarily live in is exempted development, with no annual night cap. Letting your whole principal private residence for up to 90 days a year while you're away is exempt too. Both routes require you to notify Kerry County Council on Forms 15, 16 and 17. Letting a second property by the night needs change-of-use planning permission, and Tralee's 2022 Census population of 26,079 puts it above the 20,000 threshold where Government policy directs councils to presume against granting it.

Does Tralee fall under the 20,000 population rule for short-term lets?

Yes. Tralee recorded 26,079 residents in Census 2022, which places it above the 20,000 line in the draft Short Term Letting National Planning Statement approved by Government in June 2026. The Department of Enterprise, Tourism and Employment states that operators in locations over 20,000 face a presumption not to grant planning. Killarney, at 14,412, falls below the line and is treated differently. The statement is still a draft pending environmental assessment, with a final version expected in autumn 2026.

How much does planning permission for a short-term let cost in Tralee?

Change of use is charged at €3.60 per square metre with a minimum of €80, so a 100 square metre house costs about €360. Retention permission, which is what you apply for if the letting has already started, costs €10.80 per square metre with a €240 minimum, or about €1,080 for the same house. Add a site notice and a newspaper notice, and allow roughly eight weeks for a decision. Refusals can be appealed to An Coimisiún Pleanála.

When do Tralee hosts have to register with Fáilte Ireland?

The national short-term letting register opens on 1 December 2026, and every operator has a legal obligation to be registered by 31 December 2026. It applies to anyone offering paid accommodation for stays of up to and including 21 nights, registration is per unit, and it must be renewed annually because the number expires. You'll declare that the unit complies with its statutory obligations, planning included. Registration fees haven't been announced.

What tax do you pay on a short-term rental in Tralee?

Income from short-term letting is taxed as trading income under Case I or occasional income under Case IV, never as rental income, and it's self-assessed on Form 11. Rent-a-room relief doesn't apply. VAT at 13.5% applies to guest accommodation, but only once your turnover from services passes €42,500. No bed, occupancy or tourist tax is in force anywhere in Ireland. If a property is revalued from domestic to commercial, Kerry County Council's 2026 Annual Rate on Valuation of 0.245 applies.

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