Irving, TX Accessory Structures: ADU Rental Restrictions (2026)

Long-term rental (30 days or more) of an ADU is generally permitted in Irving provided the property owner continues to occupy either the principal dwelling or the ADU as required by the Special Exception condition and any recorded restriction. Short-term rental (rentals of less than 30 days) of an ADU is governed by both state and local rules: the Texas state hotel occupancy tax (6%) under Texas Tax Code Chapter 156 applies to all stays under 30 days, and Irving's local hotel occupancy tax under Texas Tax Code Chapter 351 (commonly 7% in DFW cities; Irving has historically also levied a separate venue project tax for the Las Colinas convention district) applies on top. STR operators must register with the Texas Comptroller for state HOT collection and remit local HOT directly to the City of Irving Finance Department under Section 351.005. Zoning treatment matters: in Irving's R-6 / R-7.5 single-family districts under UDC Chapter 2, short-term rental of an ADU separately from the principal dwelling can be challenged as a non-residential transient use, particularly because Irving hosts significant tourism, business travel, and convention activity centered on Las Colinas, the Toyota Music Factory, and proximity to DFW International Airport. Property owners should verify zoning compliance in writing before listing on Airbnb, VRBO, or other platforms. Texas has not preempted local STR registration regimes — DFW-area cities including Dallas, Plano, and Arlington have enacted STR registration ordinances, and Irving's approach continues to evolve.