Airbnb income tax in Belgium and the Netherlands: how to declare short-stay income and what DAC7 reports (2026)

Do you pay tax on Airbnb income in Belgium and the Netherlands? Yes, but the two countries tax it in very different ways. A Belgian private owner is taxed on the building through its cadastral income and on the furniture part of the rent as movable income, with extra services taxed separately.⁴¹⁵ A Dutch owner’s second home normally sits in box 3, unless services connected to the letting move the rent into box 1.⁷ Since 2023, Airbnb also reports what it pays hosts and co-hosts to the tax authorities under DAC7, so the figures on your return should match.¹²

In this guide

1. Airbnb income tax in Belgium for private owners
2. Airbnb tax in the Netherlands: box 3 or box 1
3. How a co-host’s commission is taxed
4. What DAC7 reports, when and to whom
5. Worked example
6. What to do before you file
7. Questions people ask
8. Sources

This guide covers income tax and DAC7. Registration, VAT on accommodation and tourist tax per city are in Airbnb rules in Belgium and the Netherlands. It is general information checked on 2 November 2026, not tax advice: take your own figures to an accountant.

Airbnb income tax in Belgium for private owners

Belgium does not tax a privately let home simply on the rent the guest pays. A tax guide prepared for Airbnb by an independent firm splits short-stay income into three parts, each with its own base and rate: immovable income from the building, movable income from the furniture, and miscellaneous income from services.¹⁵

The building: cadastral income

The building part is taxed on its kadastraal inkomen (KI), a notional rental value set by the tax authority. On your return you enter only the non-indexed KI, and you are taxed on the indexed KI increased by 40%.⁴ That amount is added to your other income and taxed at progressive rates.¹⁵

How much of the KI counts depends on what you let:¹⁵

• A second home that is not your own dwelling: the KI of the whole property for the whole calendar year, whatever the actual rent.
• Part of your own home: the KI in proportion to the part let and the days it was actually let.

The furniture: movable income

Letting a furnished home means part of the rent you receive is movable income, which Wikifin, the financial education site of the Belgian regulator, says is subject to 30% withholding tax.⁴ According to the tax guide prepared for Airbnb, that part is 40% of the rental revenue when the rental agreement does not set a separate price for the furniture, and you can deduct costs at a legal lump sum of 50% instead of real costs, which the guide calls usually the better choice.¹⁵

Services: miscellaneous income

Cleaning during the stay, linen and breakfast are not part of the rent. The same guide treats income from these services, when not provided professionally, as miscellaneous income taxed at 33%, after real costs such as water, heating, electricity and fire insurance.¹⁵ Where your price is all-in, the share for services has to be estimated. Communal surcharges of 0 to 9% come on top of the 30% and 33% rates.¹⁵

When the letting becomes professional

Everything above applies to a private individual letting to guests for their private use. The tax guide prepared for Airbnb says other rules apply when the letting itself is a professional activity, without drawing the line.¹⁵ Income from a self-employed activity is professional income, added to your other income.⁵ If you let several units or offer hotel-like services, ask an accountant how your activity is classified before you file.

VAT is separate: stays under three months with reception, linen or daily breakfast are VAT-liable, at 12% since 1 March 2026, as explained in VAT on accommodation in Belgium.¹⁵⁶

Airbnb tax in the Netherlands: box 3 or box 1

The Dutch question is which box the income belongs in, and that depends on whose home it is and what you provide besides the bed.

• A second home or holiday home, owned but not lived in, belongs to your box 3 assets, and you pay tax on your wealth under the box 3 rules rather than on the rent itself.⁷
• Services connected to the letting, such as breakfast, dinner or providing linen, can mean more than ordinary letting. The total rent may then be taxed in box 1 as income from other work (resultaat uit overig werk) or, depending on how much work you do, as business profit.⁷
• Your own home, let temporarily while it is not for sale, stays your own home in box 1. You enter the rent minus costs, and the Belastingdienst calculates income tax on 70% of that amount.⁸ Costs such as the guests’ energy use, laundry and commission are deductible; maintenance and fixed charges are not.⁸

When you are an ondernemer

If the letting counts as business profit, you register as an entrepreneur.⁷ To decide, the Belastingdienst weighs profit, independence, capital, time, number of clients, visibility, business risk and liability, and assesses each activity separately.⁹ If you are not an entrepreneur for income tax, the income is income from other work: profit is worked out the same way, but schemes such as the self-employed deduction are not available.⁹ You can still be an entrepreneur for VAT.⁹

VAT and the KOR

Short-stay letting by a holiday accommodation business is always subject to VAT, and the Belastingdienst counts stays of up to six months as short.¹¹ Accommodation has been taxed at 21% since 1 January 2026.¹³ A business established in the Netherlands with a turnover of no more than €20,000 per calendar year can use the small business scheme, the KOR: you then charge no VAT, file no VAT returns and cannot reclaim VAT on costs.¹⁰ One catch, from the Belastingdienst’s own holiday home example: joining the KOR within the nine-year revision period after the home was first used means repaying part of the VAT deducted at purchase.¹²

Tourist tax is not income

Tourist tax is a municipal tax, separate from income tax. Airbnb collects it from guests in Amsterdam, Haarlem, The Hague and Rotterdam, and it shows in the Gross Earnings tab of your transaction history without affecting your payout.¹⁴ Elsewhere, check tourist tax by city.

How a co-host’s commission is taxed

If you manage a unit for its owner, the rental income is the owner’s and your commission is yours, and Airbnb reports them separately.²

• Belgium: income from a self-employed activity, even one run alongside a salaried job, is professional income and is added to your other income; social contributions scale with what you earn.⁵ On VAT, Belgium’s small business exemption covers a turnover of up to €25,000 excluding VAT.¹⁵ How the exemption works, including the pro-rata limit in your first year, is set out in VAT on your commission in Belgium.
• The Netherlands: whether your commission is business profit or income from other work depends on the same entrepreneur criteria, and several owners as clients count in favour of being an entrepreneur.⁹ The KOR limit of €20,000 a year applies to your own turnover.¹⁰ See VAT on your commission in the Netherlands.

Do not mix up the two. Belgium’s small business exemption does not apply to furnished short stays that are VAT-liable because of linen, reception or breakfast, so an owner can be VAT-liable on the letting while you are exempt on your commission.¹⁵

What DAC7 reports, when and to whom

DAC7, Council Directive (EU) 2021/514, makes platforms collect and verify details about the people who earn through them and report those details to the tax authorities. The first reporting period was 2023.¹ How it differs from the registration rules is in Not the same as DAC7.

Who is reported

The directive covers sellers who are resident in a member state or rent out property located in one.¹ There is no lower limit for rentals: the 30 sales and €2,000 exclusion applies to goods only.¹ Airbnb applies DAC7 to hosts and co-hosts who live in the EU or have a listing there.²

What is reported

For hosts and co-hosts, Airbnb lists the data it collects and reports:²

• name, primary address, date of birth and tax identification number, for your country of residence and each country with a listing
• your VAT number if you are registered
• bank account identifiers
• the address of each listing, with its land registration number if available
• the amounts paid to you each quarter, the fees and taxes Airbnb withheld, and the number of days each listing was rented

The amounts are what Airbnb paid you, after its service fees and taxes, and payments to co-hosts are reported separately on the co-host’s own record.² If you list a home owned by someone else on your own account, it is the account holder’s taxpayer information that Airbnb collects, and Airbnb says a property manager may need to report the owner’s details to the tax authority directly.²

When and to whom

A platform reports to its competent authority by 31 January of the year after the reporting period, and gives the seller the same information by 31 January.¹ Airbnb reports to Irish Revenue each January for the previous year, and Irish Revenue shares the data with the other member states.² Under the directive, that exchange takes place within two months of the end of the reporting period.¹

Separately, Airbnb has shared tax data with the Belastingdienst since 2019, and on request that includes the host’s name and listing address.³

Matching the report to your return

The DAC7 figure is net of Airbnb’s fees, while Belgian tax on movable income starts from the rental revenue, and the Dutch box 1 calculation starts from rent minus costs.²¹⁵⁸ The tax guide prepared for Airbnb warns that a mismatch between what Airbnb reports and what you declare may lead to questions from the tax authorities.¹⁵ Keep your Airbnb earnings records with your return, with cleaning fees, tourist tax and co-host payouts marked.

Worked example

What to do before you file

1. Check your tax details on Airbnb. Make sure your name, address, tax number and, if you have one, VAT number are correct, so payouts are not frozen.²
2. Export your earnings for the year and split them into nightly rent, cleaning fees and tourist tax collected for the city.¹⁴
3. Classify each unit: second home or own home, furnished or not, services or not.¹⁵⁷⁸
4. Settle VAT separately for the letting and for any commission, because the rules and thresholds differ.⁶¹⁰
5. Write down who does what in the management agreement: who gives Airbnb the tax details, who keeps records, and who sends the owner the annual figures.

Then take the file to an accountant in the country where the property is. An owner who lives abroad, uses a company or runs several units can fall under different rules.¹⁵

Questions people ask

Sources

All sources checked 2 November 2026.

1. EUR-Lex, “Council Directive (EU) 2021/514 (DAC7)”, Official Journal L 104, 25 March 2021
2. Airbnb Help Centre, “Tax data sharing under DAC7”
3. Airbnb Help Centre, “Airbnb and the Dutch tax and customs administration (Belastingdienst)”
4. Wikifin (FSMA), “Fiscaliteit voor de woning die je verhuurt of je tweede verblijf”, Financial education site of the Belgian financial regulator, updated 23 January 2026, in Dutch
5. Wikifin (FSMA), “Wat zijn de inkomsten van een zelfstandige in bijberoep?”, Updated 18 May 2026, in Dutch
6. Vlaanderen Vakantieland (Toerisme Vlaanderen), “Info btw hervorming logies”, In Dutch
7. Belastingdienst, “Ik verhuur mijn vakantiehuis of andere 2e woning”, In Dutch
8. Belastingdienst, “Ik verhuur tijdelijk mijn eigen woning (of een gedeelte ervan)”, In Dutch
9. Belastingdienst, “Wanneer bent u ondernemer voor de inkomstenbelasting?”, In Dutch
10. Belastingdienst, “Kleineondernemersregeling (KOR)”, In Dutch
11. Belastingdienst, “Verhuur die altijd belast is met btw”, In Dutch
12. Belastingdienst, “Voorbeeld: verhuren vakantiewoning. Moet ik mijn btw-aftrek herzien?”, In Dutch
13. Belastingdienst, “Vanaf 1 januari 2026: btw-tarief logies omhoog naar 21%”, Government news, 30 October 2025, in Dutch
14. Airbnb Help Centre, “Occupancy tax collection and remittance by Airbnb in Netherlands”
15. Airbnb, “Tax guide: Belgium”, Prepared by an independent third-party firm, November 2024; its VAT rate of 6% predates the 12% rate of 1 March 2026

We check every figure against the sources above. Spotted something out of date? Email systemen@hostproacademy.com with the guide title.