Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Netherlands tax professional before filing.
Netherlands · Netherlands · Short-term rental taxes
Short-Term Rental Taxes in the Netherlands
STR income is taxed under the Dutch income tax system (Box 1 or Box 3 depending on your situation), with VAT on accommodation rising to 21% from 1 January 2026 and local tourist tax (toeristenbelasting) set by each municipality.
The 30-Second Answer
- Box 1 vs Box 3: If you temporarily rent out your primary home, 70% of rental income is taxable in Box 1 (income from work and home); if you rent a second property, its WOZ value is included in Box 3 (savings & investments) — the rental income itself is not separately taxed in Box 3.
- Kamervrijstelling (room rental exemption): Renting a room in your own home may be fully exempt from income tax if annual rent per tenant stays below the statutory threshold — check the current limit with the Belastingdienst.
- VAT (BTW): Accommodation is subject to Dutch VAT — 9% through 31 December 2025, rising to 21% from 1 January 2026; hosts operating as a business must register for VAT and file BTW-aangifte returns.
- Toeristenbelasting: Every municipality sets its own tourist tax rate; Amsterdam charges 12.5% of the accommodation price; platforms like Airbnb collect and remit this tax in some cities, but hosts remain ultimately responsible.
Deductions
What Can Dutch STR Hosts Deduct?
Allowable deductions depend on whether your rental falls in Box 1 (primary home, temporary rental) or is treated as a business activity — always verify with a Dutch tax adviser.
For Box 1 temporary rentals, only 70% of gross rental income is taxable — you cannot deduct mortgage interest during the rental period. In Box 3, the property's WOZ value is included in your asset base; individual rental expenses are not separately deductible. If your STR activity qualifies as a business (onderneming), broader expense deductions apply. Consult the Belastingdienst or a registered tax adviser.
Filing Calendar
Key Dates & Filing Calendar
Dutch income tax returns and VAT filings follow fixed annual and quarterly deadlines set by the Belastingdienst.
You can request a filing extension (uitstel) from the Belastingdienst, typically granting extra time until 1 September. Tax advisers enrolled in the beconregeling may file on your behalf until April of the following year.
Belastingdienst (belastingdienst.nl) — Aangifte inkomstenbelasting; business.gov.nl — VAT on overnight accommodation
Tax Treatment
How Is Your STR Income Taxed? Box 1 vs Box 3 vs Business
The Dutch tax system places STR income into different 'boxes' depending on the property type and level of activity — there is no single flat STR rate.
Box 1 — Temporary Rental of Primary Home
70% of gross rent is added to your taxable income
- Only 70% of the rental income you receive is declared as taxable income in Box 1
- Mortgage interest deduction is suspended for the rental period
- Income is taxed at progressive Box 1 rates (up to 49.5% in 2024)
- Kamervrijstelling (room rental exemption) may apply if renting a room within your home below the annual threshold
No fixed ceiling — applies to primary residence temporary rentals
Box 3 — Second Home / Investment Property
WOZ value included in notional asset base; rental income not separately taxed
- The property's WOZ value (official municipal valuation) is included in your Box 3 asset base
- Actual rental income is not taxed separately — a notional return is calculated on net assets
- Related debts may reduce the Box 3 asset base, but mortgage interest is not deductible as in Box 1
- Box 3 rates and the notional return percentages are set annually by law — verify current figures with the Belastingdienst
No rental income ceiling — Box 3 taxes notional return on net assets
Business Income (Onderneming / Result uit overige werkzaamheden)
Full income taxed in Box 1 as business profit; broader deductions apply
- If the Belastingdienst classifies your activity as a business, all rental income is taxable profit
- You can deduct actual costs: cleaning, repairs, depreciation, management fees, platform fees
- VAT registration (BTW) is required if turnover exceeds the small-business threshold
- The distinction between hobby, 'other activities', and a full business is fact-specific — seek professional advice
No ceiling — all net profit taxed at progressive Box 1 rates
Depreciation
Depreciation Rules for Dutch STR Properties
Depreciation (afschrijving) rules differ significantly between investment property and business assets under Dutch tax law.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential investment property (building) | Cannot depreciate below WOZ value | Depreciation is only permitted if the book value exceeds the annual WOZ-waarde set by the municipality; land cannot be depreciated |
| Furniture & fittings | Up to 20% per year (max) | For business-classified STRs, fixed assets other than goodwill are limited to 20% depreciation per annum under Dutch tax law |
| Goodwill | Max 10% per year | Amortisation of goodwill for tax purposes is capped at 10% of purchase price per annum |
These rules apply primarily where the STR is classified as a business activity. For Box 1 temporary rentals or Box 3 properties, depreciation deductions work differently or do not apply. Always confirm current WOZ values with your municipality.
When a depreciated asset is sold, the difference between the sale price and the depreciated book value is taxable as profit, unless a reinvestment reserve (herinvesteringsreserve) is established.
Toeristenbelasting
Tourist Tax (Toeristenbelasting) in the Netherlands
Every Dutch municipality sets its own tourist tax rate and rules — there is no single national rate.
Municipalities levy toeristenbelasting on overnight stays by non-residents. Hosts are responsible for collecting and remitting this tax unless the booking platform does so on their behalf. Rates below are illustrative examples from major cities.
Varies by municipality — check your local gemeentelijke belastingen
Amsterdam municipality (amsterdam.nl/belastingen); business.gov.nl; misterbandb.zendesk.com municipal requirements Netherlands (January 2026)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking (cities where Airbnb has agreement) | Airbnb collects from guest and remits to municipality | You do not handle the tourist tax cash flow, but confirm the arrangement applies in your city |
| Direct booking or platform without remittance agreement | Host collects from guest and remits to municipality | You must invoice the tourist tax separately, keep records, and file with your local gemeente |
| All bookings (Amsterdam) | Host or platform (Airbnb has a remittance agreement with Amsterdam) | Amsterdam's 12.5% rate applies to the accommodation price; verify current rate with gemeente Amsterdam |
Rates and remittance agreements change frequently. Always verify the current rate and filing procedure with your own gemeente (municipality). A national registry of municipalities requiring tourist rental registration is maintained at toeristischeverhuur.nl.
Platforms
How Airbnb & Other Platforms Report Your Income in the Netherlands
Under EU DAC7 rules, platforms must report your earnings to the Dutch Belastingdienst annually — assume your income is known to the tax authority.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — DAC7 reporting to Belastingdienst from 2023 onwards | Yes, in cities with a remittance agreement (e.g. Amsterdam); check your city | Annual earnings summary available in your Airbnb host dashboard |
| Booking.com | Yes — DAC7 reporting to Belastingdienst | Varies by property and city — confirm in your extranet settings | Annual income statement available via partner extranet |
| Vrbo / HomeAway | Yes — DAC7 reporting to Belastingdienst | Generally no — host typically responsible for tourist tax | Annual earnings summary available in host account |
Using Multiple Platforms?
If you list on more than one platform, each platform reports its own payouts to the Belastingdienst independently. You must aggregate all income yourself when filing your aangifte inkomstenbelasting. Keep separate records per platform to reconcile totals accurately.
EU DAC7 Reporting
Since 1 January 2023, all digital platforms operating in the EU — including Airbnb, Booking.com and Vrbo — are required under the EU DAC7 Directive to collect and report seller/host income data to national tax authorities annually. The Belastingdienst receives this data and may use it to cross-check your tax return. Platforms must also provide you with a copy of the reported data by 31 January each year.
European Commission DAC7 Directive (2021/514); Belastingdienst.nl
Illustrative P&L: Box 1 Temporary Rental (Primary Home)
Example only — assumes €10,000 gross rental income; actual tax depends on your full income and personal situation
Record-Keeping
Stay Audit-Ready: What to Keep and for How Long
Dutch tax law requires businesses to retain records for 7 years; for property-related records the retention period may be longer.
| Keep | How long | Why |
|---|---|---|
| Booking confirmations & guest invoices | 7 years | Substantiates rental income reported in your aangifte inkomstenbelasting and BTW-aangifte |
| Platform payout statements (Airbnb, Booking.com, etc.) | 7 years | Cross-references DAC7 data reported by platforms to the Belastingdienst |
| Receipts for cleaning, repairs, utilities, management fees | 7 years | Supports deduction claims if your STR is classified as a business activity |
| Toeristenbelasting remittance records | 7 years | Proves compliance with municipal tourist tax obligations |
| Property purchase documents & WOZ-beschikkingen | Retain for the life of ownership plus 7 years | Needed for Box 3 asset valuation, depreciation calculations and capital gains on sale |
The Belastingdienst can audit up to 5 years back for income tax and up to 7 years for VAT. Keeping digital copies stored securely is strongly recommended. If you use an accountant, ensure they also retain copies.
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 advice. Tax rules change frequently — always verify current rates, thresholds and forms with the Belastingdienst or a qualified Dutch tax adviser (belastingadviseur). VAT rate change effective 1 January 2026.
- Belastingdienst — Kamerverhuurvrijstelling — Official Dutch tax authority page on the room rental exemption: belastingdienst.nl
- Blue Umbrella — Tax on rental income in the Netherlands — Explains Box 1 / Box 3 treatment and the 70% rule for temporary rentals: blueumbrella.nl/faq/income-tax/tax-on-rental-income
- Business.gov.nl — VAT on overnight accommodation — Official Dutch government business portal confirming VAT rise from 9% to 21% from 1 January 2026: business.gov.nl/amendment/vat-overnight-accommodation-goes-up/
- PwC Tax Summaries — Netherlands Corporate Deductions — Details on depreciation rules including WOZ-waarde limit and 20% fixed-asset cap: taxsummaries.pwc.com/netherlands/corporate/deductions
- MisterBnB — Municipal requirements in the Netherlands (January 2026) — Overview of toeristenbelasting and toeristische verhuur registration requirements: misterbandb.zendesk.com
- Vitallaw / Dutch Tax Agency — VAT rate guidance — Guidance on transitional rules for the 9% to 21% accommodation VAT increase: vitallaw.com
- European Commission — DAC7 Directive 2021/514 — EU directive requiring digital platforms to report seller income to national tax authorities from 2023
Questions
Frequently Asked Questions — Dutch STR Taxes
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