Airbnb rules in Belgium and the Netherlands (2026): registration, night caps and VAT, city by city

Short-term letting is legal in both countries, but different authorities set the rules. In Belgium the regions do: Flanders, Brussels and Wallonia each make you register the unit before the first guest, with fire safety conditions, and urban planning rules come on top.¹⁸¹³ In the Netherlands the municipalities do: holiday letting of a whole home in Amsterdam, Rotterdam and The Hague is only for the home you live in, with a registration number and a cap of 15 to 60 nights a year.^19202325

In this guide

1. How to use this guide
2. Belgium: Flanders
3. Belgium: Brussels-Capital Region
4. Belgium: Wallonia
5. The Netherlands
6. VAT on accommodation
7. Tourist tax
8. Apartment buildings: VME and VvE rules
9. Letting out a home you rent
10. A pre-signing checklist per unit
11. Summary: the rules by place
12. Questions people ask
13. Sources

How to use this guide

This summarises the official pages as we found them on 15 September 2026, with the Flanders, Antwerp, Ghent, Brussels, Amsterdam, The Hague and tourist tax sections rechecked and the Utrecht section added on 2 November 2026; it is not legal or tax advice. For every unit, open the official page in the summary table and read what public rules do not cover: the lease, the building’s statutes and the insurance policy. If you manage for owners, agree who registers, files tourist tax and pays fines in your management agreement. The EU layer above all this, including the registration number platforms check, is in EU short-term rental regulation 2024/1028. For a holiday home in France, including Paris’s 90-night cap, see Airbnb rules in France and Paris.

In Belgium, one more question concerns you rather than the unit. The BIV, the professional institute of estate agents, describes taking over the management of property from private owners as the work of the protected profession of vastgoedmakelaar-rentmeester.³³ Whether that covers short-term rental management is not settled in the sources we checked, so ask a Belgian lawyer before you sign owners; how to start a co-hosting business explains what that means in practice.

Belgium: Flanders

The Flemish Logiesdecreet has applied since 1 April 2017 to every accommodation offered to tourists for payment, professionally or occasionally. Only letting to family, friends and acquaintances without promoting it anywhere is exempt.¹

Registration and the nine basic conditions

You register online with Toerisme Vlaanderen and receive a unique registration number, which platforms such as Airbnb and Booking.com must ask for. Once registered and compliant you may start letting without waiting for an inspection; checks happen at random, after a complaint or when in doubt.¹ Every unit must meet nine basic conditions:¹

1. It is registered with Toerisme Vlaanderen.
2. It meets fire safety standards, shown by a fire safety certificate.
3. It meets minimum standards of comfort, cleanliness and upkeep.
4. You hold fire insurance and civil liability insurance for the unit and its operation.
5. The operator has not been convicted of certain offences.
6. It is let for at least one night, never by the hour.
7. You hold proof of ownership, or a lease that allows the letting.
8. You describe the unit truthfully.
9. It complies with urban planning rules and permits, which the municipality checks, not Toerisme Vlaanderen.

The fire safety standards behind condition 2 also set maintenance duties after registration, such as a detector check every three months and a yearly fire extinguisher check; see fire safety for registered accommodation.

What the 2026 amendment changes

Toerisme Vlaanderen’s page says an amendment follows later in 2026 on the unique registration number and on proving urban planning conformity.¹ On 17 July 2026 the Flemish Government sent the draft amending decree to the Flemish Parliament.³⁶ According to VRT NWS in July 2026, the draft makes platforms share their offer monthly, takes unregistered listings offline, and lets an owner whose lease forbids tourist subletting ask Toerisme Vlaanderen to act.⁵ We found no confirmation on 2 November 2026 that Parliament has adopted it.

Antwerp

In Antwerp you also need a correct environmental permit under the local zoning plans, the building must be permitted for tourist stays, and the city building code applies.² The overnight tax for room-based accommodation is €3.20 per tourist per night excluding VAT, with guests under 12 exempt, declared within 14 days after each quarter.³ Owners of homes where nobody is registered as living there also pay a tax on homes without registered residents.²

How the permit rule, the city tax and the Italiëlei judgment work for a single unit is set out in Airbnb rules in Antwerp.

Ghent

Ghent’s urban planning framework applies to new tourist accommodation since 11 April 2019; units with an earlier permit keep it.⁶

• No permit needed when tourist letting is a secondary use: under 50% of the floor area, at most 100 m² and at most 3 rooms for 9 people.
• No permit, but limited in time when it is the main use of a large house or an apartment: at most 4 periods a year of up to 30 consecutive days. This is not allowed in protected single-family houses, those under 220 m².
• Not permitted is turning an apartment, studio or protected house into tourist accommodation as its main use without a time limit.

What each type of home may do, how Ghent now checks listings and a checklist per unit are in Airbnb rules in Ghent.

Ghent’s tourist accommodation tax is charged per person aged 18 or over per night and declared per semester. For a holiday home in 2026 to 2028 it is €3.93 excluding VAT when the operator is registered as living at the address on the first day of the semester, and €6.61 when not. Since 2026 the old registration duty has become a declaration duty.⁷

Bruges allows no new holiday homes in its historic centre and only homes of at least 200 m² outside it; see Airbnb rules in Bruges.

Belgium: Brussels-Capital Region

In Brussels you register with Brussels Economy and Employment before letting for 1 night to 90 consecutive days, even for your principal residence and even for under four months a year.⁸

• Urban planning. A certificate of conformity is compulsory for every category, including a principal residence.⁸
• One number per unit, tied to one operator and address.⁸
• Principal residence cap. A tourist residence that is the operator’s main residence may be open to guests at most four months a year.¹⁰
• After registration. Show the number in every advertisement, keep liability insurance, and renew the five-year fire certificate six months before it expires.⁹
• Tax. Register with Brussels Fiscality within 31 days of opening, or risk €1,000 per accommodation unit, and declare stays monthly. Since the 2026 tax year it is €5 per accommodation unit per night including municipal surcharges, €4 for homestays.¹¹ A unit is a bedroom or a space set up for sleeping, so a two-bedroom flat pays €10 a night.³⁴

The ordinance of 1 February 2024 on tourist accommodation and its implementing decree of 9 July 2026, published in the Belgian Official Journal on 27 October 2026, both apply from 1 January 2027.³⁸³⁹ Owner-occupiers in the two main-residence categories will no longer need the urban planning certificate. A main residence or homestay for fewer than 10 people can use a simplified fire certificate costing at most €150, and from 2027 a full or simplified fire certificate is valid for eight years.³⁹ La Libre Belgique first reported the government’s adoption of the decree in July 2026.¹²

For the full 2027 changes, the categories and the fines, see Airbnb rules in Brussels.

Belgium: Wallonia

In Wallonia, anyone offering tourist accommodation for payment, even occasionally, must register it online with Tourisme Wallonie before letting, with a fire safety or simplified inspection certificate and a criminal record extract under six months old. The number stays valid while those documents are, and can be suspended if the fire certificate expires or urban planning rules are broken.¹³

Since 30 January 2023, creating new tourist accommodation such as a furnished holiday home in an existing building also needs an urban planning permit from the municipality, even for occasional letting; rooms in your own home with fewer than six bedrooms are exempt.¹⁴

The Netherlands

Dutch law lets each municipality decide whether to require a registration number, a maximum number of nights and a notification per stay; some also add a permit or letting periods.¹⁵ Where a number applies, you request it from the municipality where the home is. Existing advertisers get at most six months; after that, or when the night cap is reached, the municipality can have a platform make the listing unbookable.¹⁶

The law implementing the EU short-term rental regulation, bill 36904, passed the Tweede Kamer on 18 June 2026 and the Eerste Kamer on 7 July 2026. A royal decree of 19 October 2026 put it into force on 1 November 2026.¹⁷¹⁸⁴⁴

Amsterdam

Under the Huisvestingsverordening Amsterdam 2024, holiday letting of your whole home while you are away needs all of this:¹⁹

• A registration number in every advertisement.
• A permit, only if you are registered in the population register (BRP) at the address and it is the centre of your life; not for housing corporation homes. It is personal and valid for the calendar year plus three months.
• A notification before every stay.
• At most four guests, in a self-contained home, without unacceptable nuisance.
• A night cap of 30 nights per calendar year.

Since 1 April 2026 the cap is 15 nights in eight neighbourhoods: Burgwallen-Nieuwe Zijde, De Weteringschans, Grachtengordel-West, Grachtengordel-Zuid, Haarlemmerbuurt, Jordaan, Nieuwmarkt/Lastage and Oude Pijp. The city first planned 11, but after its 2025 nuisance survey only eight still met the criteria, so older articles may list the wrong ones.²⁰ The last step on the city’s escalation ladder is a temporary stop in a neighbourhood, in principle for three years.³² On 5 October 2026 the city proposed a 15-night cap for Helmersbuurt from 1 January 2027, with comments open until 8 November 2026; it is a proposal, not yet a rule.⁴⁰

For a private host, a first fine is €1,500 for letting without a permit, number, notification or BRP registration, €2,500 for exceeding the cap by fewer than 5 nights or for one guest too many, €5,000 for 5 or more nights or two or more guests too many, and €9,000 for letting a home nobody actually lives in, or €5,000 when that has lasted under six months. A second offence within four years costs 150% of the first fine, and from the third the maximum is €10,300 for the administrative offences and €25,750 for the others.¹⁹

The B&B rules, the full fine table and what this leaves for a co-host are in Airbnb rules in Amsterdam.

Rotterdam

For holiday letting in Rotterdam you must own or be the main resident of the home, be registered there in the BRP, and keep it furnished for your own living. The cap is 60 nights per calendar year. A free registration number from toeristischeverhuur.nl goes in every advertisement but is not permission to let, and every night must be notified in advance. Smoke detectors are compulsory on every floor, you need the landlord’s or VvE’s consent where relevant, housing corporation homes are excluded, and fines can run into thousands of euros. A bed and breakfast, where you are at home, has no night cap but may cover at most 30% of the floor area, up to 70 m².²³

The fine table, the quarterly tourist tax return and what this leaves for a co-host are in Airbnb rules in Rotterdam.

The Hague

The Hague requires a holiday rental permit: you must live in the self-contained home and be registered there, with at least 12 m² of floor area per guest. The permit costs €131.20, lasts three years and takes up to eight weeks; you get the registration number at once and may advertise, but may only let once the permit is granted. The cap is 30 nights per calendar year and each stay is notified in advance. A tenant needs the owner’s written consent, and in a VvE building you check first whether letting is allowed.²⁵

Fines, the B&B and pied-à-terre routes and a co-host checklist are in Airbnb rules in The Hague.

Utrecht

Utrecht has no permit for holiday letting, but you need a registration number in every advertisement, and you may let the home you live in for at most 60 nights per calendar year.⁴¹⁴² Every stay and its number of nights must be notified in advance through toeristischeverhuur.nl; notifying afterwards is not possible.⁴¹⁴² The tourist tax is 10% of the price for the stay in 2026, and Airbnb does not collect it in Utrecht, so you file it yourself.⁴³²² The guest limits, fines and a co-host checklist are in Airbnb rules in Utrecht.

The short-stay plan

The Dutch government wants to cap short-stay letting, which has no tenant protection, at 30 days. The bill was in consultation from 2 July to 28 August 2026 and is not law.³¹ What this means for furnished stays of one to six months, place by place, is in mid-term rentals in Belgium and the Netherlands.

VAT on accommodation

The hard part is whether the letting is VAT-liable at all (VAT on accommodation). Ask a tax adviser before you set prices. Income tax on the rental income is a separate question, covered in Airbnb income tax in Belgium and the Netherlands.

Belgium: 12% since 1 March 2026

Belgian VAT on furnished accommodation rose from 6% to 12% on 1 March 2026, with 6% still applying to bookings made before 1 March 2026 and paid by 30 June 2026.²⁷ Letting a home is normally VAT-exempt, but furnished accommodation becomes VAT-liable for stays under three months when the operator provides at least one of: physical reception for a large part of the day, bed or bath linen, or daily breakfast.²⁸

• Linen counts easily. Making bed or bath linen available at the start of a stay of up to a week is enough.²⁸
• A key handover is not reception, whether you hand over the key yourself or guests collect it from an intermediary.²⁸
• No small business exemption. It has been excluded since 1 January 2022, so you need a VAT number and returns, unless the sharing economy regime for private individuals on recognised platforms applies.²⁸

The Netherlands: 21% since 1 January 2026

Dutch accommodation has been taxed at 21% since 1 January 2026. Separately offered facilities such as breakfast stay at 9%, and an all-in price is split by market value.²⁹ How your management commission is taxed is covered in Airbnb co-host fees.

Tourist tax

Tourist tax is set by the municipality, or by the region in Brussels, and filing rules differ as much as rates. Airbnb collects it from guests on its bookings in Amsterdam, Rotterdam and The Hague.²² In Rotterdam you still file every three months, and pay it yourself if you also use platforms such as Booking.com.²⁴ In Brussels and Antwerp the operator registers and declares; in Ghent, where the registration duty became a declaration duty in 2026, the operator declares.¹¹³⁷

For the rate in each city, including Bruges, Leuven and Utrecht, and how the tax interacts with Airbnb’s host fee, see tourist tax on Airbnb in Belgium and the Netherlands.

In Belgium, whether VAT applies to a tourist tax you pass on depends on who the municipal regulation names as the taxpayer.²⁷ To see what tax and fees leave an owner, use the revenue calculator.

Apartment buildings: VME and VvE rules

In a co-owned building, the owners’ association (VME or VvE) can matter as much as the city. In Belgium, according to the BIV, the institute for real estate agents, a VME cannot impose a general letting ban, but a four-fifths majority of the general meeting can add a specific ban to the statutes, for example on letting through online platforms.³⁰ Rotterdam requires the VvE’s consent before holiday letting, and The Hague tells VvE members to check first whether letting is allowed.²³²⁵ Guest registers, camera rules and fire safety still apply when guests let themselves in; see self check-in and the guest register.

Letting out a home you rent

Whether a tenant may let a rented home to tourists depends on the lease and rental law; in Flanders a lease that allows it is one of the nine basic conditions.¹ In July 2026 VRT NWS reported on Antwerp tenants who let owners’ homes on Airbnb without permission.⁵ More on this in co-hosting vs rental arbitrage vs buying.

A pre-signing checklist per unit

1. Official page. Open the page in the summary table and note the date.
2. Registration. Is the unit registered, in whose name, and is the number in every listing?¹⁸¹³
3. Permits. Does the unit have the urban planning or holiday rental permit it needs?²⁶²⁵
4. Residence. In Amsterdam, Rotterdam and The Hague, does the owner live in the home and appear in the BRP there?¹⁹²³²⁵
5. Night cap. How many nights are left this year, and who notifies them?
6. Fire safety and insurance. Is the certificate valid, and does the insurance cover short-term letting? See damage claims and insurance.
7. Building and lease. Do the statutes and lease allow it?³⁰
8. VAT and tourist tax. Is the letting VAT-liable, who files the tourist tax, and does the platform collect it?²⁸²²
9. In writing. Who does each of these, and who pays a fine?

Summary: the rules by place

“None found” means we found no night cap on the official pages we checked, not that no local rule applies.

Questions people ask

Sources

Sources checked 15 September 2026, unless another date is given.

1. Vlaanderen Vakantieland (Toerisme Vlaanderen), “Het Vlaamse Logiesdecreet”, checked 2 November 2026, Last updated 19 August 2026, in Dutch
2. Stad Antwerpen, “Uitbating toeristische logies”, In Dutch
3. Stad Antwerpen, “Belasting op overnachtingen in toeristische logies aangeven”, checked 2 November 2026, Tax regulation 2026 to 2031, in Dutch
4. VRT NWS, “Eigenaars 23 illegale Airbnb-appartementen in Antwerpen veroordeeld”, checked 2 November 2026, 1 June 2026, in Dutch
5. VRT NWS, “Woningen huren en via Airbnb onderverhuren: duo huurders met creatief businessmodel is schrik van huiseigenaars in Antwerpen”, 29 July 2026, in Dutch
6. Stad Gent, “Visienota informeel toeristisch logies”, In Dutch
7. Stad Gent, “Belasting verstrekken logies”, checked 2 November 2026, In Dutch
8. Brussels Economy and Employment, “Have your tourist accommodation registered”, Checklist and FAQ, 11 August 2025
9. Brussels Economy and Employment, “Obligations to be met after the registration”
10. Brussels Economy and Employment, “Conditions and obligations for tourist residences”
11. Brussels-Capital Region, “Regional tax on tourist accommodation establishments”, checked 2 November 2026
12. La Libre Belgique, “Marathon ministériel à Bruxelles: un premier round de 215 dossiers bouclés”, 10 July 2026, news report, in French
13. Tourisme Wallonie, “Gérer un hébergement touristique”, In French
14. Tourisme Wallonie, “Permis d'urbanisme”, In French
15. Rijksoverheid, “Woning verhuren aan toeristen”, In Dutch
16. Volkshuisvesting Nederland, “Veelgestelde vragen toeristische verhuur”, Ministry of the Interior, in Dutch
17. Tweede Kamer, “Wetsvoorstel 36904: uitvoering Verordening (EU) 2024/1028 over kortetermijnverhuur”, In Dutch
18. Eerste Kamer, “Uitvoering EU-Verordening over verzamelen en delen van gegevens met betrekking tot diensten voor kortetermijnverhuur (36.904)”, Passed 7 July 2026, entry into force by royal decree, in Dutch
19. Gemeente Amsterdam, “Huisvestingsverordening Amsterdam 2024”, checked 2 November 2026, Version in force from 1 January 2026, articles 3.7.2, 3.7.3, 3.9.5 and fine table 4, in Dutch
20. Gemeente Amsterdam, “Eerste aanwijzingsbesluit 15-nachtencriterium vakantieverhuur Amsterdam (Gemeenteblad 2026, 151001)”, Adopted 24 March 2026, in force 1 April 2026, in Dutch
21. Gemeente Amsterdam, “Tourist tax (toeristenbelasting)”
22. Airbnb Help Centre, “Occupancy tax collection and remittance by Airbnb in Netherlands”, checked 2 November 2026
23. Gemeente Rotterdam, “Toeristische verhuur van woningen”, In Dutch
24. Gemeente Rotterdam, “Aangifte logiesbelasting doen”, checked 2 November 2026, In Dutch
25. Gemeente Den Haag, “Vergunning woningverhuur tijdens vakantie aanvragen”, checked 2 November 2026, Last updated 24 September 2026, in Dutch
26. Gemeente Den Haag, “Toeristenbelasting”, checked 2 November 2026, Last updated 24 September 2026, in Dutch
27. Vlaanderen Vakantieland (Toerisme Vlaanderen), “Info btw hervorming logies”, In Dutch
28. FOD Financiën, “Verstrekken van gemeubeld logies: belangrijke wijziging vanaf 1 juli 2022”, FAQ version 26 July 2022, in Dutch
29. Belastingdienst, “Vanaf 1 januari 2026: btw-tarief logies omhoog naar 21%”, 30 October 2025, in Dutch
30. BIV, “Vastgoedkwesties: concrete situaties, concrete antwoorden”, Question on Airbnb in co-owned buildings, in Dutch
31. Rijksoverheid, “Consultatie start voor wetsvoorstel passende huurcontracten”, 2 July 2026, in Dutch
32. Gemeente Amsterdam, “Beleidsregel escalatieladder vakantieverhuur Amsterdam”, In force from 1 January 2026, in Dutch
33. BIV, “Over de vastgoedmakelaar”, Professional Institute of Real Estate Agents, in Dutch
34. Brussels-Capital Region, “Belasting op de inrichtingen van toeristisch logies: hogere tarieven vanaf 1 januari 2026”, checked 2 November 2026, Published 9 December 2025, defines a unit of accommodation, in Dutch
35. Gemeente Amsterdam, “Toeristenbelasting”, checked 2 November 2026, Annual return and registration, in Dutch
36. Vlaamse Regering (via Belga Share), “Beslissingen van de ministerraad van 17 juli 2026”, checked 2 November 2026, Flemish Government decisions, in Dutch
37. Rechtbank van eerste aanleg Antwerpen, “Persbericht REA Antwerpen: veroordeling van twee vennootschappen in kader van Airbnb-verhuur”, checked 2 November 2026, Judgment of 1 June 2026, in Dutch
38. Belgian Official Journal (Justel), “Ordonnance du 1er février 2024 relative à l'hébergement touristique”, checked 2 November 2026, Published 7 February 2024, in French
39. Belgian Official Journal, “Arrêté du Gouvernement de la Région de Bruxelles-Capitale du 9 juillet 2026 portant exécution de l'ordonnance du 1er février 2024 relative à l'hébergement touristique”, checked 2 November 2026, Published 27 October 2026, articles 17, 37, 50, 82 and 104, in French
40. City of Amsterdam, “Plan to reduce holiday rentals in Helmersbuurt”, checked 2 November 2026, News, 5 October 2026
41. Gemeente Utrecht, “Huisvestingsverordening gemeente Utrecht”, checked 2 November 2026, Paragraph 3.3, articles 62 and 63, in Dutch
42. Gemeente Utrecht, “Woning (onder)verhuren”, checked 2 November 2026, In Dutch
43. Gemeente Utrecht, “Verordening toeristenbelasting gemeente Utrecht 2026”, checked 2 November 2026, In force 1 January 2026, in Dutch
44. Staatsblad, “Besluit van 19 oktober 2026 tot vaststelling van het tijdstip van inwerkingtreding van de Wet van 8 juli 2026 (Stb. 2026, 331)”, checked 6 November 2026, Published 23 October 2026, in Dutch

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