How to Start a Short-Term Accommodation Company in Ireland

Choose ownership, lease or management carefully

A company may buy a property, lease it and operate it, manage a property for its owner, or provide booking and cleaning services without owning the accommodation. These are different commercial models. Decide who receives the booking income, who pays the owner or landlord, who handles repairs, who bears cancellation risk and who is responsible to the guest.

Before incorporating, check whether a lender, head landlord, management company, insurer or co-owner permits short-term use. A company cannot override a lease covenant, mortgage condition, planning restriction or platform rule. Put the arrangement in writing, including the right to enter, photograph, advertise and process guest information.

Form the LTD around the accommodation activity

The Irish LTD normally uses Form A1 and a constitution and needs its own registered office, directors, secretary, shareholders and shares. Describe the intended accommodation, property-management or hospitality activity accurately. A one-director LTD requires a separate secretary, and non-EEA directors need to review the EEA-resident-director rule and bond route.

After incorporation, keep property and company records separate. Record whether the company owns the property, holds a lease, or acts as an agent. Complete RBO, tax registrations, bank onboarding and the first annual-return calendar. If the founder pays property expenses personally, record them as a documented company transaction rather than mixing personal and business funds.

Check planning and local property rules before listing

Government guidance says short-term letting remains subject to planning requirements, with the position depending on the property and location. Planning is separate from company registration. Check with the relevant local authority for the address, current use, duration of stays and any local requirements before accepting reservations.

As of September 2026, the Department of Enterprise says a Fáilte Ireland registration system is scheduled to open on 1 December 2026. Hosts offering stays of up to 21 nights are expected to register their units by 31 December 2026 and display the registration number in listings. Confirm the legislation and live process when registration opens; incorporation does not replace property registration.

Also check fire safety, emergency information, insurance, accessibility, waste, utilities, neighbours, building rules and guest capacity. A platform listing is not evidence that a property is lawful for the intended use. Keep copies of permissions, inspections, policies and maintenance records in the company's property file.

Understand Revenue treatment before buying property

Revenue says companies declare rental income on a Corporation Tax return. The treatment of short-term accommodation depends on the actual activity and facts, including whether it is rental income or a trading operation providing substantial services. The company should not assume that its formation package or a platform label determines the tax result.

Budget for Corporation Tax, VAT where applicable, local property costs, platform commission, cleaning, repairs, insurance, utilities, interest, professional fees and capital spending. Keep booking statements, invoices, cancellations and expense evidence. If the founder lives outside Ireland or the property is held through a foreign company, review the relevant double-tax and non-resident rules before the first booking.

Build guest contracts, data and operations

The guest journey should identify the legal seller, total price, cancellation rules, check-in, security deposit, house rules, complaints process and emergency contact. If the business uses a booking platform, reconcile its gross booking value, commission, VAT and net payout rather than recording only the bank receipt.

Names, identity documents, payment data, messages and stay details are personal data. Choose booking, cleaning and property-management processors carefully, publish appropriate privacy information and limit access. Create procedures for lost keys, damage, emergency repairs, incidents, complaints and refunds.

A practical accommodation launch plan

Start with a property-by-property feasibility review: ownership or lease rights, planning, insurance, safety, pricing, occupancy, cleaning and tax. Then form the LTD with the correct activity and ownership, arrange banking and accounting, and complete property permissions before listing. Do not buy a company first and hope the property can be used later.

StartCompany.ie can assist with Irish company formation and package selection. Property, planning, tax and accommodation compliance require separate advisers and local-authority checks. Compare the current formation package inclusions and total payable price, then build the property file before accepting a guest.

• Choose ownership, lease, management or agency model.
• Check planning, lease, lender, insurance and building restrictions.
• Form the LTD with accurate hospitality or property activity details.
• Model tax, VAT, platform fees and property operating costs.
• Publish guest terms and privacy information.
• Keep booking, safety, maintenance and financial records.