|
⚠️ Airbnb & Booking automatically reports your income to the tax authorities ⚠️ Since 2021, Airbnb has been required to report your income to the Belgian tax authorities under the European DAC7 directive on tax transparency in the digital economy. Airbnb shares, among other things, your personal data, your income from the previous calendar year, and the start (or end) date of your activity. The tax authorities are therefore very likely already aware of it. Correctly declaring your income is therefore mandatory. |
It all depends on how often you rent out your property and the additional services you provide. There are three possible scenarios:
Situation | Type of income | Personal income tax (IPP) declaration code | To record in Accountable? |
Occasional rental, without services | Rental income from property + movable property | 1106/2106 (property) 1156/2156 (movable property) | ❌ No; this income must be declared directly in your personal income tax return (IPP) - (Part I). |
Occasional rental with services (breakfast, cleaning, etc.) | Miscellaneous income taxed at 33% | 1200/2200 | ❌ No; this income must be declared in your personal income tax return (IPP) (Part II) |
Regular rental (professional activity) | Professional income: personal income tax + social contributions + VAT | 1201/2201 | ✅ Yes; you must create invoices in Accountable |
|
ℹ️ Not sure which category applies to you? The line between private and professional income depends on your specific situation. If in doubt, contact your Accountable Tax Coach for personalised advice. |
If that you rent out a room a few times a year, without breakfast or cleaning services included. You must declare two types of income in your personal income tax return (IPP).
Real estate income (code 1106/2106): the tax authorities base this on the cadastral income of your property, calculated proportionally based on the part that is rented out.
→ Example:
Your cadastral income is: 1,000 €
You rent out 15% of your property → 15% × 1,000 €× 2.2446 € (2025 index) = 336.69 €
This amount will be added to your taxable income and taxed according to the applicable tax rate based on the income bracket you fall into. If, for example, it falls in the 45% bracket, you’ll pay €151.51 in tax on this Airbnb income.
Movable property income (code 1156/2156):
Moveable assets are assets that can literally be moved. If your Airbnb is furnished, you need to declare 40% of your rental income as resulting from furnished rental. Note that you can declare 50% of that income as flat-rate expenses. Then, you pay 30% in tax.
An example:
Annual income via Airbnb: 5,000€
Moveable income: 40% of 5,000€ = €2,000€
Flat-rate expenses: 50% of €2,000 = €1,000
Tax at 30%: €1,000 x 30% = €300
In this example, you earned €5,000. Taxes amount to €151.51 (immoveable) and €300 (moveable) = €451.51. This leaves you with €4,548.49 net.
Declare this as follows on your tax return (personal income tax):
Immoveable income: code 1106/2106
Moveable income: 1156/2156
Do you offer additional services (breakfast, cleaning, concierge services) alongside the room?
These revenues are classified as miscellaneous income, taxed at 33%, and must be declared under code 1200/2200.
ℹ️ Miscellaneous income is, by definition, occasional. If the activity becomes regular and constitutes a main source of income, you should consider the self-employed status (see scenario 3). |
When your Airbnb income is regular, the tax authorities take into account the frequency, the number of rental days, the services provided, and your other activities in the tourism sector.
Your income is then considered professional, and you will have to:
Declare it under code 1201/2201;
Pay income tax (IPP) and social security contributions;
Charge VAT (see VAT section below);
You can also deduct your actual professional expenses (cleaning, maintenance, etc.).
|
💡 Good to know: you can absolutely combine a professional Airbnb activity with a salaried job by opting for self-employed status as a secondary activity (self-employed on a complementary basis). |
Since 1 January 2022, all short-term furnished rentals (less than 3 months) are subject to VAT, whether you are a private individual or self-employed, including under the VAT exemption scheme (small business VAT exemption).
12 % VAT → short-term furnished rental (less than 3 months), without additional hotel-type services. Airbnb automatically charges this VAT on your VAT invoice. This rate went up from 6% to 12% on 1 March 2026.
VAT exempt → long-term rental (residential lease, or 3 moths or more), even if you have a VAT number.
🚨 Important: even if your total income is below the €25,000 VAT exemption limit, you cannot use that exemption for short-term furnished rentals. VAT registration is required. |
💡 Good to know: if you switch from short-term rentals (Airbnb) to regular monthly direct rentals, the tax regime and rental contract obligations also change. In that case, we recommend consulting a specialist before changing your business model. |
ℹ️ Depending on your municipality, you may be required to register as a tourist accommodation provider and collect a tourist tax per night. Make sure to check the rules in force in your city before hosting guests. This tax is a pass-through amount: you collect it from your guests and remit it to the municipality. It is neither income nor an expense in accounting terms. |
Here’s how to handle it in Accountable :
If collected via Booking.com (tax collected separately): classify the transaction as a personal payment in the Bank screen.
If collected via Airbnb (tax included in the total payout):
Enter the net amount (payout received minus the tourist tax) as income.
Then classify the amount paid back to the municipality as a personal payment in the Bank screen.
|
ℹ️ Keep a careful record of the tourist tax, even if it does not appear explicitly on your Airbnb statement: you must always be able to justify it in the event of an audit. |
If your Airbnb income is professional, you must record it in your Accountable account.
Two situations may apply:
You invoice your guests yourself: create an invoice in the app’s Invoices screen, using the correct VAT rate (12% or 0%).
If you're on Booking.com, this platform does not issue invoices, but you can find a detailed price breakdown and payment receipt in your booking confirmation. You'll need to create your own invoices in Accountable.
Airbnb automatically generates a document for you: import it into Accountable as an existing invoice or ticket from the Income screen.
 → Supplier: local or EU depending on the location of your stay. As shown below: 
Example : 
→ Supplier: usually located in Ireland. → Select the category "Other fees" and “No, there is no VAT” → Amount to record: total Airbnb service fees. |
ℹ️ Important: if your VAT number is not added to your Airbnb account, Airbnb will charge VAT on their fees : which is not recoverable. If you have added your VAT number, Airbnb will normally issue a reverse-charge invoice instead. |
Keep all your Airbnb statements, invoices, and expenses (cleaning, maintenance, etc.).
Properly record furnished rental income in your accounting.
Make sure your VAT number is added to your Airbnb profile to benefit from the reverse-charge mechanism.
Check the tourist tax rules in your municipality before your first bookings.
Have questions about your specific situation? Our tax coaches are here to help 😊
The Accountable team.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
Useful
As a self-employed individual with a sole proprietorship, your income is taxed under the personal in...
Read moreStarting from 2026, all self-employed individuals will need to send their invoices electronically in...
Read moreThe VAT reverse charge is a complicated word for a simple concept. It helps you purchase and sell sm...
Read moreThey always answer right away to any question I have, they provide clear answers, and they are very patient even when I struggle to understand. They try to explain in different ways. They are very helpful, responsive and friendly.
Chiara Marradi
01/05/2026
Everything was great! All my questions were answered quickly and in a friendly manner.
Wenzeslawa Wegener
04/05/2026
In the world where everyone seems to be out to get small entrepreneurs and overwhelm them with new rules, more taxes and reporting obligations, Accountable often feels like the one steady partner that actually wants you to succeed, providing quick, clear and personalised support. Thank you!
Janina Arsenjeva
10/04/2026
This is an amazing application with great support on issues. In short as in day I am addicted to it (in a positive way). I myself is from IT project management and the way they have captured the user requirement, it’s phenomenal.
Sumit Tewary
01/12/2024
UI is great. Feature packed and very easy to use. The team at Accountable were VERY quick to respond and their team of technicians soon had a fix in place. Very happy with the level of service so far. Thumbs up from me!
Dean Osborne
14/06/2023
This program is a lifesaver, and it is always improving. Plus, it has an AI chat feature that is actually useful.
Jeffrey Humble
14/01/2026
The coaching session on tax management was excellent, good material, excellent explanations and very insightful. Combined with the AI I never feel alone with Accountable.
Sergio Barbarino
23/04/2026
The availability of your team to help and guide people to understand their finances better is what really makes Accountable valuable. While the AI is able to give answers to most basic questions, specific scenarios need counsel from a human which your team performs beautifully.
Sofiya Bogdan Neves
18/04/2026
Fast and careful answers from Alina. Top service. Thank you.
Anonymous
15/04/2023
They always answer for questions wherever is via direct e-mail or through app. If they can’t answer fully they will forward you to the right place. Documents were always prepared well and ready to send further to government. Everything is intuitive in the app and easy to sort out even for someone completely green in this field.
Anonymous
22/03/2026
