The Restaurants Association says one in four businesses won't reopen for indoor dining tomorrow.
The Government's expected today to sign off on guidelines for indoor service, which is set to resume from tomorrow.
Customers will need to show proof of immunity against Covid-19, by being fully vaccinated or recovered from the virus.
There will be a limit of six adults per table, children will be allowed indoors but premises must close by 11.30pm.
Philip Foster, owner of The Snail Box restaurant and pub in Ashbourne, Co Meath, says he won't be provding indoor service.