Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Belgium tax professional before filing.
Belgium · Short-term rental taxes
Short-Term Rental Taxes in Belgium
STR income earned in Belgium is subject to federal income tax (at progressive rates up to 50%), potentially VAT, and municipal tourist taxes that vary by city.
The 30-Second Answer
- Income tax: STR income is generally taxed as real-property income (onroerende inkomsten / revenus immobiliers) for private landlords renting to individuals, based on the indexed cadastral income (kadastraal inkomen) — not actual rent received — unless you provide services beyond simple rental.
- Services included: If you provide hotel-like services (cleaning, breakfast, linen changes), income may be reclassified as diverse income or professional income, taxed at progressive rates up to 50% on actual receipts.
- VAT: Short-term accommodation (stays under 3 months) with hotel-like services may trigger 6% VAT obligations; pure passive rental to private individuals is generally VAT-exempt.
- Tourist tax (toeristenbelasting / taxe de séjour): Each Belgian municipality sets its own rate — for example Brussels charges €7.50 per room per night, Bruges €2.00–€4.50 per person per night, and Ghent €3.50 per person per night — and hosts must register and remit this tax locally.
Deductions
What Can Belgian STR Hosts Deduct?
Deductible expenses depend on how your income is classified; professional-income filers can deduct actual costs, while cadastral-income filers receive a fixed 40% cost allowance.
For income taxed on the cadastral income basis, actual expenses are not individually deducted — a statutory 40% flat deduction applies to the gross rental income received from professional tenants. For income classified as professional or diverse income, actual documented expenses are deductible. Always retain receipts.
Filing Calendar
Key Dates & Filing Calendar
Belgium's tax year runs 1 January – 31 December; the annual income tax return (Tax-on-web) deadline varies each year and is set by the Federal Public Service Finance.
The exact annual deadline for the personal income tax return (Tax-on-web) is announced each year by FPS Finance. Check finance.belgium.be for the current year's deadline before filing.
Federal Public Service Finance (finance.belgium.be); Airbnb Belgium Tax Guide 2026
Income Classification
How Is Your STR Income Classified in Belgium?
Belgian tax law does not offer a simple 'flat-rate vs. actual-cost' election like some countries. Instead, the classification of your rental income — and therefore the tax treatment — depends on what services you provide and to whom you rent.
Real-Property Income (Cadastral Income Basis)
Passive rental to private individuals — taxed on indexed cadastral income, not actual rent
- Tax base is the indexed cadastral income (kadastraal inkomen) of the property, not the actual rent you collect — this is often much lower than real income.
- The indexed cadastral income is added to your other income and taxed at progressive rates (25%–50%).
- Actual rental receipts are generally not declared; however, if you rent to a company or professional, 60% of actual rent (or the cadastral income if higher) is taxable.
- Mortgage interest on the property may be deductible against this income under certain conditions.
No ceiling — applies when rental is passive and tenant is a private individual
Diverse Income or Professional Income
Active STR with hotel-like services — taxed on actual receipts at progressive rates
- If you provide services beyond simple rental (cleaning between stays, breakfast, concierge), income is reclassified as diverse income or professional income.
- Taxed at progressive rates up to 50% on actual net income (receipts minus documented expenses).
- You can deduct actual costs: platform fees, cleaning, insurance, repairs, utilities, accountant fees, and mortgage interest.
- If activity is sufficiently regular and organised, it may be treated as a professional activity, triggering social security contribution obligations.
No ceiling — all actual income is taxable; actual expenses are deductible
Depreciation
Depreciation for Belgian STR Hosts
Depreciation (afschrijving / amortissement) is relevant only if your STR income is classified as professional income and the property or assets are registered as business assets.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Commercial/residential building (structure) | 33 years (3% per year) | Standard straight-line rate for buildings per Belgian tax administration guidance |
| Furniture & fittings | 5–10 years (10–20% per year) | Rate depends on asset type; agreed with tax authorities |
| Machinery & equipment | 3–5 years (20–33% per year) | Applies to appliances, boilers, etc. used in the rental activity |
| Intangible assets (e.g. software) | Minimum 5 years | Straight-line method required for tax purposes |
Depreciation is only deductible for Belgian income tax purposes if the asset is used in a professional or business activity. Private landlords taxed on cadastral income cannot claim depreciation. Rates must reflect the actual useful life of the asset and are subject to agreement with the Belgian tax authorities (FPS Finance).
If a depreciated asset is sold, any gain attributable to prior depreciation deductions may be taxable as a professional income recapture. Seek advice from a Belgian tax professional before disposing of business assets.
Toeristenbelasting / Taxe de séjour
Belgian Municipal Tourist Tax
Every Belgian municipality sets its own tourist tax rate and rules. There is no national rate. Hosts must register with their local municipality and remit the tax collected from guests.
Tourist taxes in Belgium are levied by individual municipalities (gemeenten / communes). Rates, exemptions, and filing procedures differ significantly between cities. The examples below illustrate rates in major STR markets; always verify the current rate with your local municipality.
Varies by municipality — no national rate
Trippz Belgium tourist tax guide; Facebook host community (Ghent €3.50); Airbnb Responsible Hosting Belgium (airbnb.com/help/article/1393)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Direct booking (host-managed) | Host collects from guest and remits to municipality | Record tourist tax collected as a liability; remit on schedule set by your municipality |
| Airbnb booking (where Airbnb collects) | Airbnb may collect and remit in some municipalities; confirm with Airbnb and your municipality | Check your Airbnb payout breakdown — if Airbnb remits, do not double-collect |
| Other platforms (Booking.com, Vrbo) | Typically the host collects and remits unless platform has a specific agreement with the municipality | Treat as a pass-through; do not include in your taxable income |
Tourist tax is a pass-through — it is collected from guests and remitted to the municipality. It is not your income and should not be included in your taxable STR receipts. Always register with your local municipality before accepting guests.
Platforms
Platform Reporting & DAC7 in Belgium
Since 2021, EU rules (DAC7) require platforms like Airbnb to report host earnings to Belgian tax authorities — your income is visible to the Federal Public Service Finance.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — reports to FPS Finance under DAC7 (mandatory since 2023 for 2022 data) | In some municipalities — verify for your city | Annual earnings summary available in host dashboard |
| Booking.com | Yes — subject to DAC7 reporting obligations | Generally no — host typically collects and remits tourist tax | Annual earnings statement available in extranet |
| Vrbo / HomeAway | Yes — subject to DAC7 reporting obligations | Generally no — host responsibility | Annual earnings summary available in owner dashboard |
Hosting on Multiple Platforms?
If you list on Airbnb, Booking.com, and Vrbo simultaneously, each platform reports your earnings independently to FPS Finance under DAC7. You must aggregate all income across platforms and declare the total on your Belgian income tax return. Keep separate records per platform to reconcile against any FPS Finance queries.
DAC7 — EU Platform Reporting Rules
Under EU Directive DAC7 (transposed into Belgian law), digital platforms operating in the EU must report the income of sellers/hosts to national tax authorities annually. For Belgium, this means Airbnb and other platforms report your STR earnings to the Federal Public Service Finance (FPS Finance). If there is a mismatch between platform-reported income and your tax return, FPS Finance may initiate an audit. Since 2021, Belgian tax authorities have been running active audit campaigns using platform data.
Airbnb Belgium Tax Guide 2026 (assets.airbnb.com); Airbnb Responsible Hosting Belgium (airbnb.com/help/article/1393); Andersen Belgium — DAC7 audit campaign note (be.andersen.com, 2024)
Illustrative P&L: Diverse/Professional Income Basis
Example for a Belgian host earning €12,000/year in STR income with hotel-like services, filing on actual costs. Figures are illustrative only.
Record-Keeping
Stay Audit-Ready: What to Keep
Belgian tax authorities have been actively auditing STR hosts using DAC7 platform data since 2021. Good records are your best defence.
| Keep | How long | Why |
|---|---|---|
| Platform earnings summaries (Airbnb, Booking.com, etc.) | 7 years | FPS Finance can compare platform-reported income against your return; discrepancies trigger audits |
| Invoices for repairs, cleaning, insurance, utilities | 7 years | Required to substantiate deductions if income is classified as professional/diverse income |
| Mortgage statements and interest certificates | 7 years | Mortgage interest may be deductible; lender certificates are required proof |
| Municipal tourist tax registration and payment receipts | 7 years | Proof of compliance with local municipality obligations |
| Guest booking records (dates, number of guests, amounts) | 7 years | Supports tourist tax calculations and income declarations |
Belgium's standard tax record-retention period is 7 years. Given active DAC7 audit campaigns targeting STR hosts, maintaining complete and organised records from the first day of hosting is strongly recommended.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Belgian tax law is complex and your obligations depend on your individual circumstances. Always verify current rules with FPS Finance (finance.belgium.be) or a qualified Belgian tax professional.
- Airbnb Belgium Tax Guide 2026 (English) — Prepared by independent third-party firm for Airbnb; covers income tax, VAT, and DAC7 for Belgian STR hosts. assets.airbnb.com/help/Airbnb_TaxGuide2026_Belgium_ENGLISH.pdf
- Airbnb — Responsible Hosting in Belgium — Overview of national taxes, tourist tax, and social security obligations for Belgian hosts. airbnb.com/help/article/1393
- Accountable.eu — How is rental income taxed in Belgium? — Plain-language explanation of Belgian rental income tax classification for natural persons and companies. accountable.eu/en-be/blog/tax-rental-income/ (updated July 2025)
- Andersen Belgium — Furnished rentals and DAC7 audit campaign — Analysis of Belgian tax authority audit campaign using platform data; furnished rental income split (40% movable / 60% immovable). be.andersen.com (December 2024)
- PwC Worldwide Tax Summaries — Belgium Corporate Deductions — Official depreciation rates and deduction rules under Belgian tax law. taxsummaries.pwc.com/belgium/corporate/deductions
- Trippz — Tourist tax in Belgium — Municipality-by-municipality guide to Belgian tourist tax rates and rules. trippz.com/tourist-tax/belgium
- Federal Public Service Finance (FPS Finance) — Belgian federal tax authority — official source for income tax rates, filing deadlines, and VAT rules. finance.belgium.be
Questions
Frequently Asked Questions — Belgian STR Taxes
Mr Props Team
Property & Short-Term Rental Tax specialists
Make Tax Season a Non-Event
Mr. Props tracks your STR income, expenses and remittances all year, so your Belgium filing is ready to file instead of reconstructed in a panic.
Join Hosts Running Smarter Portfolios
Monthly tactics on STR tax, pricing and operations — written for operators, not accountants.
No spam. Unsubscribe anytime.