Combining long-term rental and Airbnb in Belgium
Can you rent out a property on a standard lease and also list part of it on Airbnb in Belgium? Legal framework, landlord's consent and taxation.
The legal framework in Belgium
Combining a standard residential lease with Airbnb letting is legally complex in Belgium. Several scenarios:
| Scenario | Legal? | Conditions |
|---|---|---|
| Landlord has a standard lease + Airbnb on the same property | No (property already rented) | - |
| Landlord rents one property on a standard lease + another on Airbnb | Yes | Registration + taxation |
| Tenant sublets a room on Airbnb | Written landlord agreement | Subletting authorised |
| Owner-occupant rents a room on Airbnb | Yes | Regional registration |
The most common case is the landlord managing two properties: one on a standard 3-6-9 lease and another on short-term rental platforms.
A residential lease and an Airbnb rental follow completely different legal regimes. Do not mix them on the same property.
Mandatory registration by Region
| Region | Obligation | Authority | Fine if absent |
|---|---|---|---|
| Brussels | Mandatory registration | Brussels Economy and Employment | 250-25,000 EUR |
| Wallonia | Declaration to the municipality | General Tourism Commission | Variable |
| Flanders | Certificate + declaration | Toerisme Vlaanderen | Variable |
In Brussels, the ordinance of 23 December 2016 requires registration of all tourist accommodation. A landlord renting on Airbnb without registration faces significant fines.
A tenant who sublets on Airbnb without the landlord’s agreement is in double breach: regarding the lease (unauthorised subletting) and regarding tourist regulations (no registration).
Taxation of Airbnb income
Income breakdown
Airbnb income breaks down into:
- Property share: making the property available (taxed as property income)
- Movable share: making the furniture available (taxed at 30% as movable income)
- Services share: cleaning, breakfast, etc. (taxed as miscellaneous or professional income)
Tax rates
| Income type | Rate | Base |
|---|---|---|
| Property (cadastral income) | Progressive personal income tax | Indexed cadastral income x 1.40 |
| Movable | 30% final withholding | Movable rent - 50% flat rate |
| Services | Progressive personal income tax or 33% | Net income after costs |
Comparison with a standard lease
For a property with 1,000 EUR cadastral income rented to a private individual:
- Standard lease: taxed on ~2,900 EUR/year (indexed cadastral income x 1.40)
- Airbnb (gross income 15,000 EUR/year): taxed on ~8,000-10,000 EUR/year (depending on allocation)
Airbnb is more heavily taxed than a standard lease when the tenant is a private individual. The cadastral income tax advantage disappears.
See our guide on rental income taxation and Airbnb taxation.
Practical advice
For the landlord
- Separate the properties: standard lease on one property, Airbnb on another
- Register with your Region before posting a listing
- Declare the income correctly (property share + furnishings + services)
- Take out suitable insurance (standard landlord insurance does not cover Airbnb)
- Calculate the profitability: Airbnb generates higher gross income but the costs (cleaning, commission, taxation, turnover) often narrow the gap
For the tenant
- Do not sublet on Airbnb without written landlord agreement
- Check the lease: a subletting prohibition clause makes Airbnb impossible
- Register if the landlord agrees
To create a lease with a clear subletting clause, use our online lease generator. To manage your properties (standard and Airbnb), a rental management software centralises everything. For other situations, see our case studies.