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We’ve put together this article to help Hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect Hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale.
We recommend that you do your own research, as this article isn’t comprehensive and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed.
Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information about your individual circumstances.
In general, the money you earn as a host on Airbnb is considered taxable income, which may be subject to different taxes like rental tax, income tax, or VAT.
The deadline for the filing of tax forms in Belgium varies each tax year. Check with the Federal Public Service of Finance to find out the exact date, and whether you need to declare the amount you earn from hosting, which you can find in your host earnings summary. We’ll also send you an annual earnings statement to help you understand and comply with your tax obligations. It’s also a good idea to find out if you’re eligible for credits like tax reliefs and allowances.
As a Host providing short-term accommodation in Belgium, you may be liable to social security contributions. In that context, it is important that you adhere to the relevant Belgian tax and social security provisions, report the relevant income to the authorities and timely pay the taxes and social security contributions due.
Please see below for an overview of the Belgian tax and social security requirements that may apply to you in this context, with a reference to the relevant websites of the authorities where you can find more information. The overview below is provided for information purposes only and is not, nor should be construed to be, legal or tax advice. You should consult with your tax or legal advisor in case you have any doubt as to how these requirements will apply to you.
Belgian tax residents and non-residents who provide short-term accommodation (or other services) in Belgium are as a rule subject to income tax in the country.
Belgian resident taxpayers (i.e., any individual with their residence or centre of economic interests in Belgium) are subject to Belgian personal income tax with respect to their worldwide income. Non-residents are subject to Belgian non-resident income tax with respect to their Belgian-sourced income (e.g., income from renting out an immovable property located in Belgium).
In that context, the income related to the provision of short-term accommodation in Belgium (furnished or non-furnished) or more generally to any service provided in Belgium, is as a rule subject to tax in Belgium (both for resident and non-resident taxpayers) and must be reported in your annual income tax return (for details on your revenues earned in respect of Hosting on Airbnb, please refer to your Transaction Summary).
The income tax is levied based on progressive rates ranging from 25% to 50% (applicable rates for income year 2025, to be increased by communal surcharges ranging from 0% to 9% of the taxes due - fixed at 7% for non-residents).
The tax/income year runs from 1 January to 31 December. All relevant income received in such a period needs to be included in the tax return covering that particular income year.
The tax return can be filed on paper or electronically through Tax-on-web via the platform myMINFIN. The filing deadline of the tax return depends on whether you are a resident or non-resident taxpayer:
Note that the above-mentioned deadlines may be subject to change, please consult the tax authorities' website for more information on the exact dates for a given income year:
Following the filing of a tax return, you will receive a notice of assessment from the Belgian tax authorities. Once you receive such assessment, you typically have two months to pay the taxes due (if any). Late payment interest will normally apply if such taxes are not paid in time.
Non-compliance may lead to a tax increase ranging from 10% to 200% of the tax due and/or to an administrative fine ranging from EUR 50 (for the first infringement) to EUR 1,250 (to be applied per infringement).
For further information, please consult the following official websites of the Belgian tax authorities, our Responsible Hosting page and/or your tax advisor.
French:
Dutch:
As a host providing short-term accommodation in Belgium, you can also be subject to regional and/or municipal taxes.
In the Brussels-Capital Region, a regional tourist tax (“city tax”) was introduced by the Ordinance of 23 December 2016 on tourist accommodation establishments.
The tax is payable by the operator of the tourist accommodation (i.e. the host) and it is calculated based on the number of overnight stays multiplied by a basic amount per accommodation unit (i.e. a bedroom or a space designed for this purpose) in the accommodation.
As a host, you are responsible for the one-time registration, monthly declaration and monthly payment of the city tax. You can carry out these obligations online through MyTax Brussels: Hotel Tax | MyTax
You must register any new listing within 31 days of opening. If this deadline is not met, a fine of EUR 1,000 per accommodation unit may be imposed.
If your monthly declaration is not submitted or is submitted late, you will also receive a notification of automatic taxation.
For further information, please check official website of the Brussels tax authorities (French / Dutch / English).
In the Flemish and Walloon Regions, tourist taxes can be imposed at municipal levels, and sometimes at provincial levels.
Be sure to check whether or not the municipality and/or province in which your listing is located levies a tourist tax and, if so, what are the related obligations.
Belgian employers, employees and self-employed individuals are subject to social security contributions in Belgium.
The Belgian social security implications of short term lettings can be summarized as follows:
a) The short term letting does not constitute a professional activity
In such a scenario, there are normally no social security implications.
b) The short term letting constitutes a professional activity
The activity will as a rule be considered a self-employed activity, either in a principal capacity (absent any other professional activity or if you are already professionally active in a self-employed capacity) or in an ancillary capacity (if your primary professional activity is that of an employee).
In both hypotheses (principal or ancillary capacity) you are under the obligation :
Non-compliance leads to an increase of the quarterly contributions due, as well as to late payment interest.
If you hire personnel for purposes of your professional hosting activity, you must register as an employer with the social security administration for employees. This is usually done via a payroll agent.
Upon each payment of salary to your employees, you need to withhold 13.07% employee social security contributions. The employee social security contributions, together with the employer social security contributions (in the order of 27%) must be reported and paid on a quarterly basis (see in this respect the general information published on this link).
Non-compliance with these provisions entails a claim for social security contributions in arrears, in which case you - as an employer - are held liable for the employer and employee contributions in arrears (without being able to charge back the employee portion to the employees concerned), increased with a 10% penalty and late payment interest at the rate of 7% per year.
For further information, please consult the following official websites of the Belgian social security authorities, and/or a legal advisor.
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Dutch:
DAC7 references the EU Council Directive 2021/514, which requires online companies such as Airbnb to collect and report taxpayer information on certain platform users who earn income on the Airbnb platform. If you have a listing for a property or activity located within one of the 27 EU Member States or you are resident in an EU Member State, DAC7 impacts you.
A person (host) is “resident” for DAC7 purposes in a country in which the person has their primary address and, in addition, any other country in which the person has been issued with a tax identification number (TIN).
Check out our FAQ page for more information about how Airbnb shares tax data.
We want to make it easy for you to understand your tax responsibilities as a host on Airbnb, so we’ve partnered with an independent third-party accounting firm to provide a free tax guide (available in Dutch, French, German, and English) that covers general tax information in Belgium.
In some cases, your property's rental income may be subject to VAT. SPF Finances explains when you're subject to VAT and VAT exemptions on its website.
You can learn more about how to add tourist tax to your listing and how to collect occupancy taxes for your bookings.
Each municipality of Belgium is authorized to introduce a tourist tax for travelers that stay in their territory. Contact your municipality's services for more information. If your accommodation is located in Brussels, visit the Brussels Tax website for more information.
You can learn more about how to add tourist tax to your listing and how to collect occupancy taxes for your bookings.
Each different city or region in Belgium may be subject to unique rules that impact Hosts based on local laws. This section contains details on some known rules that apply to different regions, but we recommend researching local rules on your own.
The applicable rules on short term rentals in the Brussels Capital Region are based on the Ordinance of 8 May 2014 on tourist accommodation and its implementing Decree of 24 March 2016.
Under these regulations, the operation of tourist accommodation in the Brussels Capital Region is subject to an authorisation (prior declaration with Brussels Economy and Employment which eventually issues a registration number).
The granting of the registration number requires the submission of a complete application file, which includes the provision of a series of information and certificates like a certificate of urban conformity to request from the commune.
For further information, please check the following official websites of Brussels Economy and Employment (French; Dutch; English).
Bruxelles Economy and Employment can be contacted by phone (+ 32 (0)2 204 25 00) or through their contact form.
The Flemish region adopted regulations for tourist accommodation in 2016 (the “Logiesdecreet”). This includes online notification of hosts. This regulation has been in effect since 1 April 2017 and also provides for certain general operating requirements that should be fulfilled to being authorised to operate a tourist accommodation in the Flemish Region, as well as for the possibility to obtain a certification, including under a certain comfort category, from the Flemish authorities (see the Brochure summarising the Logiesdecreet).
In July 2021, Airbnb and the Flemish Tourism Authority Visit Flanders signed a Memorandum of Understanding on data sharing, in order to support quality short term rentals. At the request of Visit Flanders and up to 6 times per year, Airbnb agrees to share data about the activity of Hosts in Flemish neighbourhoods in the context of a major event (ex: a festival). This includes the name and address of the accommodation, its capacity, and details of the Host (name and email address). On that basis, Visit Flanders will be able to check whether the accommodation has been duly notified, is fire-safe and meets all the minimum quality standards required by the Logiesdecreet.
Note that the Flemish Decree and its implementing Decrees have been further amended in 2025-2026, with the aim of (i) strengthening the effectiveness of control and sanctioning measures to enforce the requirements of the Logiesdecreet, (ii) implementing EU rules on data collection and sharing, and (iii) clarifying the conditions to obtain the certification of the tourist accommodations (including a requirement to produce an urban conformity certificate).
For further information, please consult the website of Toerisme Vlaanderen, which can also be contacted by email (logies@toerismevlaanderen.be), by phone (+32 (0)2 504 04 00) or through their contact form.
The Walloon Region simplified home sharing rules under the Walloon Tourism Code, effective on 1 July 2025.
The new regulations include simple registration with the competent tourism authorities (Tourisme Wallonie) by means of an application form that should be submitted by email or post. Hosts may rent their accommodation without a time limit, provided that they have liability insurance and a fire safety certificate (or a simplified inspection certificate), in particular.
For further information, please consult the website of Tourisme Wallonie, which can also be contacted through a dedicated online contact form or by phone (+32 (0)81/32 56 11).
In addition, it should also be noted that the Walloon Territorial Development Code imposes on the operators of certain categories of tourist accommodations located in existing buildings an additional requirement to obtain a planning permit from the municipality in which the accommodation concerned is located.
It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. Check with a lawyer or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances.
You can use the general info in this article as a starting point around hosting regulations and permissions.
Sometimes leases, contracts, building regulations, and community rules have restrictions against subletting or hosting. Review any contracts you’ve signed or contact your landlord, community council, or other authority.
You might be able to add an addendum to your lease or contract that can provide clarity about concerns, responsibilities, and liabilities for all parties.
If your property has a mortgage (or any form of loan), check with the lender to make sure that there aren’t restrictions against subletting or hosting.
Subsidized housing usually has rules that prohibit subletting without permission. Check with your housing authority or housing association if you live in a subsidized housing community and are interested in becoming a Host.
If you share your home with others, consider making a formal agreement with your housemates in order to outline expectations. Housemate agreements can include how often you plan to host, guest etiquette, whether you'll share revenue, and more.
According to EU consumer protection law, when you commercially offer goods or services online, you’re required to provide your customers with specific information. When you host through Airbnb, it’s considered a service. We have information and tools to help you decide whether you should identify as a hospitality expert and understand your responsibility to protect consumers in the EU.
We’ll take appropriate action if anyone notifies us of potential misuse. We have guidelines to help local authorities report housing misuse.
We care about the safety of Hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.
Include a contact list with the following phone numbers:
It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.
Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.
If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide detector. Provide a fire extinguisher and remember to maintain it regularly.
Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see.
Here are some ways you can help prevent potential hazards:
Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.
Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:
Establish safe occupancy limits. Your local government may have guidelines.
Part of being a responsible Host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.
If your building has common spaces or shared amenities, let guests know the rules for those places.
You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them up front.
It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.
Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience.
If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:
In 2020, Airbnb announced a global ban on all parties and events at Airbnb listings, which has applied since.
Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:
First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.
Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from our Hosts, but some locations have additional laws and regulations that you’ll need to be aware of.
If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be sure to provide ashtrays in designated areas.
Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances.
AirCover for Hosts includes Host damage protection and Host liability insurance, which provide you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowner's insurance, renter's insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.
We strongly encourage all Hosts to review and understand the terms of their insurance policy coverage. Not all insurance plans will cover damage or loss of property caused by a guest who books your accommodation.
Learn more about AirCover for Hosts.
Review your homeowner's or renter's policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.
Check out our hosting FAQs to learn more about hosting on Airbnb.
Please note that Airbnb has no control over the conduct of Hosts and disclaims all liability. Failure of Hosts to satisfy their responsibilities may result in suspension of activity or removal from the Airbnb website. Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).