Airbnb bookkeeping in the Netherlands: bookings, costs and tax

Airbnb and Booking handle the payment, not your administration. Short-term hosts have more to track than regular landlords: every booking carries platform fees, cleaning and tourist tax, and the municipality watches via the registration requirement.

What to record per booking

• Gross booking amount (nights × rate + cleaning fee);
• Platform fees (what Airbnb or Booking withholds) — book separately, don't net them off, or your revenue is wrong;
• Tourist tax — sometimes the platform collects it for you (Amsterdam), in other municipalities you remit it yourself. Track nights × guests per booking;
• Cleaning costs you actually incur (separate from the fee you charge);
• Check-in/check-out dates — for your municipality's night cap.

The night registration

Many municipalities cap the number of rental nights per year (for example 30 in Amsterdam) and require a registration number in every listing, often with a per-rental notification duty. Exceeding the cap or missing registration can mean substantial fines. Count nights per calendar year — by stay, not by booking date.

Tax: where does Airbnb income fall?

• Letting an entire property you don't live in: usually Box 3, like long-term letting. The income itself isn't taxed; the property counts toward your assets.
• Letting (part of) your own home temporarily: the temporary own-home letting rules apply — 70% of the rental income is taxed in Box 1.
• Lots of own labour (daily management, breakfast, cleaning between every guest): the tax authority can treat it as Box 1 income or even a business.
• VAT: short stays for tourists are in principle VAT-liable (9%), but below the small-business threshold (KOR) you often don't remit — check your annual revenue.

Unsure about your situation? Also read our guide on short-term rental taxation.

Automate with iCal

Every platform publishes an iCal calendar of your bookings. In Lentano you paste that link once; new bookings sync daily, and per booking you record rates, fees and tourist tax — the transactions land in your administration automatically, next to your long-term rentals.

Note: general information. Rules differ per municipality and the tax treatment depends on your situation — consult your municipality and an adviser.