Revenue Commissioners will not be looking to prosecute Airbnb hosts who didn't pay tax on their earnings.
According to the Irish Independent the Revenue will pursue tax arrears, but won't seek to prosecute hosts.
Airbnb has handed over its database of hosts to the Revenue Commisioners, including names, addresses and income earned since May 2014.
People have until the end of October to file returns for money earned through the online booking company last year.