Renting via Airbnb in Belgium: registration, taxation and regional rules

The legal framework for short-term letting in Belgium

Short-term letting via platforms such as Airbnb or Booking has boomed in Belgium. An estimated 35,000+ active listings are on the main platforms, nearly half in Brussels and on the Belgian coast.

But short-term letting is not a trivial act. It is regulated by regional legislation, specific tax obligations and safety requirements. Many landlords start without knowing the rules and expose themselves to fines of up to 25,000 EUR in Brussels.

This guide covers the legal, tax and practical obligations for legally letting on a short-term basis in all three Belgian regions.

Registration and permits by region

Brussels

The Brussels-Capital Region is the strictest. Every tourist accommodation must be:

1. Registered with Brussels Economy and Employment (registration number mandatory)
2. Compliant with safety standards (fire, habitability)
3. Compatible with the planning designation (PRAS)
4. Declared to the municipal tax authorities (regional tax on tourist accommodation)

The fine for failure to register can reach 25,000 EUR.

Wallonia

In Wallonia, tourist accommodation is governed by the Walloon Tourism Code:

• Prior declaration to the General Tourism Commission (CGT)
• Mandatory classification (1 to 5 keys for furnished tourist accommodation)
• Compliance with fire safety standards
• Mandatory civil liability insurance

Flanders

Flanders has introduced a mandatory registration system via Toerisme Vlaanderen:

• Mandatory notification via the online counter
• Compliance with fire safety standards
• Obligation to display the registration number in the listing

Taxation of short-term rental income

The property/movable split

Income from a furnished rental is split into two components:

• Property component: taxed on the indexed cadastral income x 1.4 (as for a standard letting)
• Movable component (furniture, appliances, linen): taxed at 15% after a flat-rate deduction of 50%

If no split is specified in the contract, the tax authorities apply a default allocation of 60/40 (property/movable).

Additional services

If you provide services (breakfast, daily cleaning, excursions), this income is considered miscellaneous income taxed at 33%. Beyond a certain volume, the activity may be reclassified as a professional activity, with all the tax and social consequences this entails.

VAT

Property letting is in principle exempt from VAT. But if you provide services akin to hotel services (reception, breakfast, daily cleaning, linen provided), VAT at 6% applies.

Insurance and liability

Landlord insurance

Your standard fire insurance typically does not cover tourist letting. You must:

• Inform your insurer of the short-term letting activity
• Take out a specific extension or rider
• Check coverage for civil liability towards occupants

Short-term tenant insurance

Unlike a standard lease, the short-term tenant does not generally take out insurance. Airbnb’s AirCover offers protection up to 3 million EUR for property damage, but it does not cover everything (normal wear, theft, animals).

Civil liability

In the event of an accident in the property (fall, electrocution, CO poisoning), the landlord may be held liable if safety standards are not met. Maintenance of smoke detectors, heating and electrical installations is paramount.

For a better understanding of insurance obligations in the rental context, see our article on water damage and the distribution of responsibilities.

Co-ownership and neighbourhood relations

The co-ownership regulations

Check your co-ownership regulations before starting. Many regulations prohibit or restrict short-term letting. Since 2019, the general assembly can include a ban on tourist letting in the articles by a 4/5 majority.

Nuisance

Neighbour complaints are the primary cause of problems for Airbnb hosts in co-owned buildings. Preventive measures:

• Clear house rules communicated to guests
• Limit on the number of occupants
• Ban on parties and events
• Secure key box to avoid comings and goings in common areas

To manage your lettings professionally and avoid conflicts, a rental management tool can centralise bookings and automate communications.

Checklist before short-term letting

Renting via Airbnb or another platform in Belgium can be profitable, but the obligations are numerous. Before publishing your listing:

• Check the co-ownership regulations (short-term letting banned?)
• Register with the competent regional authority
• Inform your insurer and take out appropriate coverage
• Comply with safety standards (detectors, boiler, electrical)
• Plan for the taxation: property/movable split, services, possible VAT
• Keep all evidence of income and expenses for the tax return

Short-term letting is more profitable than standard letting on paper, but the regulatory, tax and management constraints are significantly heavier. Carefully assess the effort/return ratio before getting started. To compare with standard letting, see our page on the lease agreement.