How is your Airbnb income taxed in Belgium?

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Renting out accommodation on Airbnb is trendy, convenient and... profitable. But whether you occasionally rent out a room in your house or offer your second home to tourists, be careful, the taxman is watching.

What does that mean for Airbnb hosts? On this page, find everything you need to know about the taxes you’ll have to pay on Airbnb income in Belgium, including examples and concrete advice. 

That way, you can continue to rent out accommodation with complete peace of mind and still make a decent profit.

Do you have to declare your Airbnb income?

Yes, it's mandatory. Since 2021, Airbnb has been required to declare your income to the Belgian tax authorities. Airbnb does this automatically, in accordance with a European directive (DAC7) aimed at strengthening tax transparency in the digital economy.

Airbnb shares the following information with the tax authorities:

• Your personal data;
• Your Airbnb income or services from the previous calendar year;
• The start date of your Airbnb business or, if relevant, the date you ceased working with Airbnb.

⚠️ It’s therefore highly likely that the tax authorities already know about your Airbnb income.

How is your Airbnb income taxed?

This depends on how often you rent out accommodation and what services you offer. Here are some possible scenarios.

Scenario 1: occasional rental of a furnished room (with no other services)

Do you rent out a room several times a year without offering breakfast or any other additional services? In this case, you need to declare this income as ‘immoveable’ income (‘revenus immobiliers’ / ‘onroerend inkomen’) and ‘moveable’ income (‘revenus mobiliers’ / ‘roerend inkomen’).

Immoveable income

This refers to income from immoveable assets, such as a property or land, or, in this case, the space you rent out on Airbnb. For this type of income, the tax authorities base themselves on the cadastral income of your home. You’ll need to declare the amount that corresponds to the percentage of the entire property you rent out through Airbnb. 

An example:
Imagine the cadastral income for your property is €1,000, and that you rent out 15% of that property on Airbnb. The calculation would be as follows:

• 15% of €1,000 = €150
• 150 x 2.2446 (2025 index) = €336.69

This amount (€336.69) is added to your taxable income and taxed according to Belgium’s progressive personal income tax rates. Depending on your total income, your Airbnb income will fall into one of the tax brackets. If, for example, it falls in the 45% bracket, you’ll pay €151.51 in tax on this Airbnb income.

Moveable income

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

What do you ultimately keep from your Airbnb rental in this scenario?

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

Scenario 2: You offer services in addition to the rental (e.g. breakfast, cleaning)

Do you offer additional services in addition to renting out the space itself, such as breakfast or cleaning? This income is considered ‘miscellaneous income’ and is taxed at 33%.

This miscellaneous income needs to be declared in part II of your tax return, under code 1200/2200.

Note that ‘miscellaneous income’ is for income that is irregular and received only from time to time. Is this income how you make a living? If so, consider becoming self-employed (see below).

Scenario 3: Regularly renting out accommodation on Airbnb 

Is your Airbnb income regular enough to be considered professional income? In this case, you should consider becoming self-employed.

The tax authorities take into account the number of days of rental, the frequency of rentals, the nature of the services you offer, and whether you carry out other professional activities in the tourism sector. If your activity is considered professional by the tax authorities, you need to:

• declare your income as professional income (code 1201/2201 in your tax return);
• pay personal income tax and social security contributions.

On the plus side: you can deduct your actual business expenses (e.g. cleaning or maintenance services).

Good to know: you can combine your self-employed activity with a job as an employee by opting for the status of self-employed in a secondary occupation.

What about tourist taxes?

One more thing to think about: your city or municipality may impose a tourist tax.

In Bruges, Ghent, or Antwerp, for example, you need to register as a renter of tourist accommodation. A tax may then apply per night of rental.

So, check the rules in force in your city or municipality before welcoming guests.

And VAT?

Furnished rentals – which is the case for virtually all Airbnb accommodation – are always subject to a reduced VAT rate of 6%. 

Since 1 January 2022, the law requires all owners of furnished accommodation that’s rented out for a period of less than three months to charge VAT. This applies both to individuals who rent out their own property and to entrepreneurs who rent out property as a professional activity. Both are subject to VAT.

Therefore, even self-employed individuals who normally fall under the VAT exemption scheme for small businesses need to charge VAT. For hosts who rent through Airbnb, Airbnb automatically applies VAT on the VAT invoice.

What if I’m self-employed with a company?

Are you renting out accommodation on Airbnb through a real estate company or another structure? In this case, corporate tax rules apply: all income is taxed as profit, and additional services may be subject to VAT.

For most individuals, private rental is more advantageous than renting as a professional activity.

Summary and practical advice

Here’s an overview of the different scenarios covered above:

Finally, some tips for easily staying on top of the admin for your Airbnb rentals:

• Keep track of all your income and expenses (Airbnb statements, invoices, cleaning fees);
• Correctly record furnished rentals in your accounting;
• Use a tool (e.g. Accountable) to record everything correctly and make your tax return easier.

Need help?

Correctly reporting your Airbnb income to the tax authorities can be complicated. Remember, Accountable is there to help.

FAQ: Frequently asked questions about Airbnb and your taxes

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 ?