According to the government, the register is introduced from December 1, 2026 and registration is required by December 31, 2026; Fáilte Ireland says registration will open once the law is passed and the fee will be announced. The Short-Term Letting and Tourism Bill was published on October 6, 2026.
Short-let in Ireland requires registration; rates do not change.
According to Revenue (eBrief 016/26), the exit tax on funds for individuals was cut from 41 to 38% from January 1, 2026 for Irish funds and equivalent EU, EEA and OECD funds. DIRT of 33% on deposit interest does not change.
Irish fund 38% in 2026; the 33% deposit rate matches.
The budget was announced on October 6, 2026; the Finance (No. 2) Bill 2026 was published on October 19, 2026 and is going through parliament. Capital gains tax of 31% instead of 33% applies to disposals from October 7, 2026 (development land stays at 33%); Irish fund exit tax falls from 38% to 35% from January 1, 2027. The deposit interest tax (DIRT) rate is unchanged.
Tax on selling an apartment goes from 33% to 31%; fund income tax is 38% now and 35% from 2027; final once the bill is enacted.