Updated 29 September 2026. Could a tourist tax soon be added to hotel prices in Ireland? To date, no national tax on tourist overnight stays is in force in the Republic of Ireland. A study published by the University of Galway on 28 September 2026 has, however, reignited the debate. It estimates what a hypothetical levy could raise for local authorities; it does not announce either a government decision or an implementation date.
What the study published in September 2026 proposes
From €44 million to €220 million: simulated revenue, not an approved tax
Economists Gerard Turley and Stephen McNena examined several ways of designing a ‘visitor accommodation levy’, or tax on visitor accommodation. Under their scenario based on a fixed amount per person per night, €1 would generate around €44 million in annual revenue for local authorities. At €5, the estimate approaches €220 million a year nationwide.
This figure is a projection, not the rate of a future tax. The outcome would depend in particular on the types of accommodation covered, the rate chosen, caps and any exemptions. To make their calculations, the researchers drew on a Fáilte Ireland register listing 225,098 bed spaces in January 2026, excluding certain unregistered B&Bs, short-term rentals and student accommodation.
By way of illustration, the study estimates that a levy of €5 per person per night could represent around €46 million for Dublin city, €8.2 million for County Galway and €5.7 million for Waterford. The authors recommend further research into the potential effects on prices and visitor numbers, as well as consultation with tourism professionals, residents and visitors before any legislation is introduced. Read the University of Galway’s presentation of the study.
Should you budget for a tourist tax on an upcoming trip?
What travellers need to know before booking
No, not on the basis of this study. As of 29 September 2026, the €5 mentioned is a calculation example, not an amount payable at a hotel. The details of any future tax, its geographical scope and its start date have not been decided. To set a reliable budget, check the total price and the terms displayed by your accommodation provider when you book.
The debate now concerns a system that could leave room for local authorities to make decisions, in line with the researchers’ recommendations. The Republic of Ireland and Northern Ireland operate under different frameworks: this study concerns the former.
Why this article previously referred to €10 in Dublin
A 2018 proposal that should not be confused with the 2026 study
Originally published on 5 October 2018, this article reported on a proposed €10 tax for Dublin. At the time, the announcement was still under discussion. It does not constitute a current rule and should not be confused with the 2026 simulation, which considers a possible €5 tax per person per night across the Republic.
We will follow official decisions before updating practical travel advice. Additional source: The Irish Times, 28 September 2026.
