Furnished rental in Belgium: the complete guide
Everything about furnished rental in Belgium. Specific lease, furniture inventory, advantageous taxation, insurance and differences with unfurnished rental.
Furnished rental: definition and legal framework
Furnished rental is experiencing significant growth in Belgium, driven by expatriates, students and mobile workers. But it is subject to specific rules that many landlords are unaware of, particularly regarding taxation.
A property is considered furnished when it contains the furniture and equipment necessary for the tenant’s daily life. The tenant must be able to move in without having to buy furniture.
To qualify as furnished, a property must at minimum contain: a bed with bedding, a table and chairs, storage (wardrobe, chest of drawers), kitchen equipment (hob, fridge, basic utensils), light fixtures in each room, and curtains or blinds.
Unfurnished vs furnished: the differences
| Criterion | Unfurnished rental | Furnished rental |
|---|---|---|
| Furniture included | No | Yes |
| Average rent | Market reference | +15 to +30% |
| Taxation | Immovable income | Immovable + movable |
| Typical lease duration | 9 years | 1 to 3 years |
| Target market | Families, long term | Expatriates, students, mobility |
| Inventory | Not required | Mandatory |
The furniture inventory: the key document
How to draw up a proper inventory
The inventory is annexed to the lease and forms part of the property inventory. For each piece of furniture and equipment, note:
- Description: type, brand, model
- Condition: new, good condition, used, damaged
- Location: which room
- Estimated value: purchase price or residual value
- Photo: dated reference
Categories to cover
- Bedroom: bed, mattress, bed base, wardrobe, bedside table, light fixture
- Living room: sofa, coffee table, TV unit, shelves, light fixtures
- Kitchen: appliances (fridge, cooker, oven, microwave, dishwasher), utensils, crockery
- Bathroom: vanity unit, mirror, towel rail
- Laundry: washing machine, tumble dryer (if provided)
- Miscellaneous: curtains, rugs, vacuum cleaner
An inventory without photos has limited evidential value. Photograph each piece of furniture, each item of equipment and each defect. Date the photos and have the inventory signed by both parties.
To carry out a complete property inventory (property and furniture), consult our guide on the efficient property inventory.
The furnished rental lease
Contract specificities
The furnished lease is a standard main residence lease (9 years) or short-term lease (maximum 3 years), with specific clauses for the furniture:
- Explicit mention of the furnished nature of the rental
- Detailed inventory annexed
- Allocation of replacement responsibilities
- Normal wear and tear clause for furniture
- Separate amounts for immovable rent and movable rent (recommended for taxation)
Duration and notice
The rules on duration and notice are the same as for a standard lease in each region. The furnished nature does not alter the notice periods.
The rental guarantee
The guarantee amount is the same as for an unfurnished rental (2 or 3 months depending on the region). However, given the value of the furniture provided, some landlords try to request more. This is not legal.
To draft a compliant lease, use our online lease creation tool.
The taxation of furnished rental
The split principle
In Belgium, income from a furnished rental is split into two components:
- The immovable component: taxed as ordinary immovable income (basis = indexed cadastral income increased by 40%)
- The movable component: taxed at the 30% withholding tax on gross income reduced by a 50% standard deduction for expenses
The lease/tax split
| Situation | Immovable component | Movable component |
|---|---|---|
| Split stated in the lease | Amount indicated | Amount indicated |
| No split stated | 60% of rent | 40% of rent |
It is always preferable to specify in the lease the split between immovable rent and movable rent. If the movable component is reduced to the strict justifiable minimum (low-value furniture), the total tax burden decreases. Consult an accountant to optimise this split.
Worked example
For a rent of 1,200 EUR/month (of which 200 EUR for furniture):
- Immovable component (1,000 EUR): taxed on the basis of the indexed cadastral income increased (not on the actual rent)
- Movable component (200 EUR/month = 2,400 EUR/year): withholding tax of 30% on 50% = 360 EUR/year in withholding tax
To understand the essential clauses of a lease, consult our dedicated guide.
Insurance and practical tips
Furniture insurance
The landlord must insure the provided furniture against fire, theft and water damage in their landlord insurance. The tenant, for their part, must take out tenant liability insurance that also covers damage to the furniture.
Tips for landlords
- Choose sturdy and neutral furniture: avoid fragile or overly personalised items
- Plan a replacement budget: allow 5 to 10% of the furniture’s value per year for renewal
- Photograph everything and keep the furniture purchase invoices
- Offer a competitive rent: furnished rental supports a 15 to 30% premium but beyond that, the market will not follow
Tips for tenants
- Check the inventory item by item on moving-in day
- Report any defect within 30 days (same period as for the property)
- Do not add furniture without informing the landlord (in the event of a claim, the insurance may raise questions)
- Keep a copy of the signed inventory
To manage your furnished property effectively, discover our rental management tools with inventory tracking and charge management.
Frequently asked questions
-
A furnished rental provides the furniture necessary for the tenant's daily life: bed, table, chairs, storage, kitchen equipment, essential appliances. The tenant can move in with their personal belongings without having to buy furniture. The lease, taxation and insurance differ from unfurnished rental.
-
In Belgium, the rent from a furnished property is split into two tax components: the immovable component (taxed on the basis of the indexed cadastral income increased by 40%) and the movable component (taxed as movable income at the 30% withholding tax). If the lease does not specify the split, the tax authorities apply a standard ratio of 40% movable and 60% immovable.
-
Yes. A detailed inventory of the furniture and its condition must be annexed to the lease. It forms an integral part of the entry property inventory. Each piece of furniture must be described (brand, condition, estimated value). In the absence of an inventory, the tenant is presumed to have received the furniture in good condition.
-
The landlord must replace furniture rendered unusable by normal wear and tear. The tenant is responsible for damage caused by misuse. For appliances, repair and replacement due to wear and tear are the landlord's responsibility.
Manage all your leases in one tool
Lease generation, MyRent registration, payment tracking, digital inventory. 14-day free trial, no card required.