Short-term rental (Airbnb) vs long-term rental in Belgium
Comparison of short-term rental (Airbnb) vs long-term rental in Belgium: yield, taxation, regulation, management and choice based on your profile.
- 01 Full comparison
- 02 Taxation
- 03 Regulation
- 04 Which to choose
Full comparison: short-term vs long-term letting
| Criterion | Long-term letting | Short-term letting (Airbnb) |
|---|---|---|
| Monthly gross income | EUR 900 | EUR 1,800-2,500 |
| Occupancy rate | 95-100 % | 60-80 % |
| Monthly charges | EUR 100-200 | EUR 500-800 |
| Management | Light | Intensive |
| Furniture | Optional | Mandatory |
| Taxation | Cadastral income (favourable) | Actual income (heavier) |
| Monthly net income | EUR 600-700 | EUR 700-1,200 |
The net yield gap is smaller than expected. Long-term letting, managed via a rental management software, often offers a better time-to-yield ratio.
Compared taxation
Long-term letting
The landlord is taxed on the indexed cadastral income + 40 %, i.e. a tax base 3 to 5 times lower than the actual rent. This is the major tax advantage of standard letting in Belgium.
Short-term letting
| Element | Regime |
|---|---|
| Tax base | Actual rent received |
| Flat-rate furniture deduction | 50 % |
| Flat-rate property deduction | 40 % |
| Net taxable base | ~30 % of gross rent |
| VAT | 6 % if tourist accommodation |
Short-term letting taxation is more complex and potentially heavier. The deductible charges are different.
Regulation by region
| Region | Obligation | Authority |
|---|---|---|
| Brussels | Mandatory registration | Brussels Economy and Employment |
| Wallonia | Tourist accommodation permit | General Tourism Commission |
| Flanders | Toerisme Vlaanderen declaration | Toerisme Vlaanderen |
Fire safety standards, planning rules and co-ownership regulations can limit or prohibit tourist letting. Check before investing.
[!important] Legal point Subletting on Airbnb a property subject to a primary residence lease is prohibited without the landlord’s consent and may constitute grounds for lease termination.
Which to choose: short or long-term letting
Long-term letting is simpler, tax-advantaged and less time-consuming. Short-term suits well-located properties (city centre, tourist) and investors ready for active management.
For long-term letting, create your lease online and consult the rental investment guide. Manage your properties with our platform.