Airbnb and short-term rental taxation in Belgium
How is Airbnb income taxed in Belgium? Immovable share, movable share and services, tax return, VAT, and tourist registration.
- 01 Tax regime
- 02 Obligations
- 03 Regional rules
- 04 Key points
Tax regime for Airbnb and short-term rentals in Belgium
Short-term rental income (Airbnb, Booking.com) is taxed differently from traditional long-term rentals. If the activity is considered professional (regular, organised), the income is taxed as professional income (up to 50%). If occasional, it may be taxed as miscellaneous income (33%) or through the RC system if certain conditions are met.
Obligations
Register with the regional tourism authority (mandatory). Declare all income in your tax return. Collect and remit the tourist tax (varies by municipality). Ensure your property meets fire safety and other regulatory standards. Keep records of all bookings and income.
Regional rules
Each region has specific registration requirements and standards for tourist accommodation. Brussels requires a fire safety certificate and registration. Wallonia has specific categories for tourist lodgings. Flanders requires registration with Toerisme Vlaanderen. Non-compliance can result in fines and forced closure.
Key points
Short-term rental can be very profitable but comes with significant tax and regulatory obligations. The tax treatment depends on the frequency and organisation of the activity. Consult an accountant to determine the correct classification. For long-term rental information, see our rental taxation guide and manage your properties with a rental management software.
Frequently asked questions
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Yes, mandatorily. Airbnb income is taxable income that must appear in the personal income tax return. It is split into an immovable share (cadastral income or actual rent), a movable share (furniture, 30%), and possibly a services share (progressive personal income tax).
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Generally not for an individual who rents occasionally. VAT (6% for tourist accommodation) applies if the activity is professional (criteria: frequency, organisation, profit intent). Below EUR 25,000 turnover, the exemption regime applies.
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Yes. Since the DAC7 directive (2023), platforms like Airbnb automatically transmit hosts' income to EU tax authorities. FPS Finance receives your Airbnb income data every year.