Hotels, B&Bs, guesthouses and self-catering accommodation can open again on 2 June, subject to the public health situation at the time.
Outdoor hospitality - including restaurants and all pubs - will open on 7 June, the Government also announced. The reopening plan has divided the hospitality industry, according to the Restaurants Association of Ireland (RAI).
In a statement, the RAI said that the reaction from the restaurant sector is one of "disbelief, confusion and frustration".
Chief Executive Adrian Cummins said: "We are calling on the Government to publish the medical and scientific evidence deeming a hotel or guesthouse restaurant safer than an independent restaurant, coffee shop or gastro pub.
"Restaurants, hotels, cafes and gastropubs have all followed and implemented the exact same safety protocols for diners since June of last year."
Mr Cummins said that the decision to "divide" hotel restaurants and independent restaurants is "anti-competitive, inequitable decision".
Meanwhile Elaina Fitzgerald, Irish Hotels Federation President, said that today's announcement is "huge" for the 270,000 people who work in tourism.
Speaking on RTÉ's Six One, she said that while there has been "topline clarity" further detail is needed.
She said that hotels catering for international travel need longer lead-in times and this needs to be considered.
"We were always looking for a safe and sustainable reopening, kind of getting a sense of progress markers - where we are leading to," Ms Fitzgerald said.
"The other thing we're looking forward to getting sight of - the certainty that's needed around supports. It was always about clarity in terms of reopening and certainty around supports."
The Tánaiste has said that he envisages the return of indoor dining for pubs and restaurants at some stage in July, however stopped short of giving a firm commitment on such a move.
Speaking on RTÉ's Prime Time, Leo Varadkar said he understood the frustration among restaurant owners who face a longer wait to reopen compared with hotels.
Mr Varadkar said businesses affected by not being able to reopen due to restrictions on indoor dining could still avail of the Wage Subsidy Scheme, if their turnover is down by over 30% as a result.