📌 In short: how much tax you pay on your Airbnb income depends on how often you rent and what services you offer. There are three possible situations. This article helps you figure out which one applies to you. |
⚠️ Airbnb automatically shares your income with the Belgian tax office. This has been the case since 2021. The tax authorities already know what you earned, so declaring it correctly is not optional. |
Ask yourself two questions: how often do I rent out, and do I offer any extra services?
Your situation | How it is taxed | Tax rate |
Occasionally renting out, no extra services | Property income + furniture income | Progressive rate + 30% on furniture part |
Occasionally renting out, with services (breakfast, cleaning…) | Diverse income | 33% flat rate |
Renting regularly as a main activity | Professional income | Progressive rate + social contributions |
You rent out a room or your home a few times a year. No breakfast, no cleaning included. Your income is split into two parts:
Property part: the tax office looks at your property's official cadastral value and taxes you on that, not on what you actually earned from Airbnb.
Furniture part: 40% of what you received on Airbnb is considered "furniture income." You get a 50% cost deduction on that, and what is left is taxed at 30%.
💡 Example: you earn €5,000 on Airbnb. Furniture part = 40% × €5,000 = €2,000. After the 50% deduction: €1,000 is taxed at 30% = €300 in tax on that part. |
Where do you declare this in your tax return? Both parts go in Part 1 of your personal income tax return in Tax-on-web. Accountable does not handle this — Part 1 is the part you fill in yourself.
Income type | Where to declare | Code in Tax-on-web |
Property part (immovable income) | Part 1, vak III | 1106/2106 |
Furniture part (movable income, net amount after 50% deduction) | Part 1, vak VII | 1156/2156 |
You offer something extra alongside the room, like breakfast, cleaning or a welcome service. In that case, all your Airbnb income is taxed as diverse income at 33%. You declare this in Part 1 of Tax-on-web under code 1200/2200.
ℹ️ "Diverse income" only applies when your Airbnb activity is occasional. If you do it regularly and it becomes a real source of income, it becomes professional income (situation 3). |
If the tax office considers your Airbnb activity professional, because you rent out frequently, offer many services, or have other tourism-related activities, then it becomes professional income. That means:
You pay income tax at the regular progressive rates (up to 50%).
You also pay social contributions.
VAT may apply (see below).
On the positive side: you can deduct your actual costs (cleaning, repairs, insurance, etc.).
This income goes in Part 2 of your tax return and is handled via Accountable like your other self-employed income.
💡 You can combine a professional Airbnb activity with a regular job by registering as self-employed on a complementary basis (bijberoep). |
Since 1 July 2022, short-term rentals (stays under 3 months) require you to charge VAT if you offer at least one of the following: a physical reception for most of the day, fresh linen provided weekly, or daily breakfast.
12% VAT: short-term rental (under 3 months) with at least one of those hotel-type services. This rate went up from 6% to 12% on 1 March 2026.
No VAT: rentals of 3 months or more.
🚨 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. |
If your Airbnb income is professional (situation 3), add it to Accountable as income. Two ways to do this:
You invoice guests yourself: create an invoice in Accountable with the correct VAT rate.
Airbnb handles the payout: import the payment as an income entry in the revenue screen.
If your Airbnb income is not professional (situations 1 or 2), you declare it manually in Part 1 of Tax-on-web. Nothing needs to be added in Accountable.
Not sure which situation applies to you? Our tax coaches are happy to help. 😊
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!
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