Airbnb in Belgium: regulation by Region in 2026
Airbnb and short-term rental regulation in Belgium by Region. Registration, taxation, number of nights, and landlord's obligations.
General framework for Airbnb rentals in Belgium
Short-term rental via Airbnb or similar platforms is regulated differently in each Belgian Region. The landlord must comply with registration obligations, safety standards and specific tax rules.
Common obligations
- Home insurance covering short-term rental
- Compliance with fire safety standards (smoke detectors)
- Tax declaration of rental income
- Compliance with co-ownership regulations (if applicable) Non-compliance exposes the landlord to fines and a ban on renting.
Rules by Region
Brussels
| Criterion | Rule |
|---|---|
| Registration | Mandatory with Bruxelles Economie et Emploi |
| Primary residence | Maximum 120 nights/year |
| Secondary property | No night limit, planning permit possible |
| Safety standards | Fire safety certificate required |
Wallonia
| Criterion | Rule |
|---|---|
| Permit | Tourism permit mandatory (CGT) |
| Classification | Tourist accommodation classification |
| Standards | Walloon Tourism Code compliance |
| Tax | Municipal tourist tax |
Flanders
| Criterion | Rule |
|---|---|
| Declaration | With Toerisme Vlaanderen |
| Classification | Optional but recommended |
| Standards | Flemish tourism decree |
| Limitation | Municipal rules possible |
| For existing leases, check whether your lease authorises short-term subletting. |
Airbnb rental taxation
Personal income tax (PIT)
Airbnb income breaks down into two parts:
| Component | Tax base | Rate |
|---|---|---|
| Property component | Indexed cadastral income x 1.4 | Progressive PIT rate |
| Movable component (furniture) | 40% of gross rent | Separate rate of 30% |
| Para-hotel services | Actual income | Progressive PIT rate |
VAT
VAT (6% or 21%) applies when the landlord provides additional services (breakfast, daily cleaning, reception). Bare rental of a furnished property is in principle exempt. For more on rental taxation, see our full tax guide.
Practical tips for Airbnb rentals
Before starting
- Check the regional regulations applicable to your municipality
- Obtain the necessary authorisations (registration, permit)
- Adjust your home insurance to cover short-term rental
- Inform your building manager if the property is in a co-ownership
Day-to-day management
- Install smoke detectors and a fire extinguisher
- Display the house rules and emergency numbers
- Keep a register of nights let for the tax return
- Comply with good neighbour rules For managing your rental properties, discover our rental management tools online.
Frequently asked questions
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In Brussels, registration with Bruxelles Economie et Emploi is mandatory. In Wallonia, a tourism permit is required. In Flanders, a declaration to Toerisme Vlaanderen is necessary.
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There is no single legal cap. In Brussels, renting out the primary residence is limited to 120 nights per year. In Wallonia and Flanders, there is no night limit but operating conditions apply.
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Airbnb income is taxed based on the cadastral income for the immovable share and at the progressive personal income tax rate for movable income (furniture and services). VAT may apply in case of para-hotel services.