Short-term rental tax in the Netherlands

Short-term rental — via Airbnb, Booking or directly — is treated differently for tax than long-term letting. The difference is less about the rental form and more about how much you do yourself. The more active you are, the greater the chance the income falls into box 1 instead of box 3.

Renting your own home vs. a separate property

If you temporarily rent out part of your own home, special rules apply (some income is taxed in box 1 as income from the owner-occupied home). If you let a separate property short-term, the main question is: is this still "normal asset management" (box 3) or more than that (box 1)?

When does it become box 1?

Indicators pointing toward box 1 (or even entrepreneurship):

you offer extra services (breakfast, cleaning during the stay, a front desk);
you actively manage: marketing, pricing, guest communication;
most of your income comes from short-term lets;
you put in more of your own labour than capital.

Check which way your situation leans:

Are the properties held inside a BV (holding company)?

Do you invest more of your own labor than capital?

Do you actively manage (marketing, screening, bookings)?

Do you offer extras (breakfast, cleaning during stay)?

Does most of your income come from short-term rentals?

Do you handle major renovation/maintenance yourself?

Do you let more than 3 properties?

Do you rent primarily to businesses?

Result:Box 3score 0.00

Not tax advice — verify with the Belastingdienst or a tax advisor.

Run your yield too

Short-term can earn more per night, but carries higher costs (cleaning, vacancy, platform fees). Calculate the net yield before drawing conclusions:

Yield calculator

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Enter the details of your rental property.

Purchase price (€)

One-off buying costs (€)

Monthly rent (€)

Monthly running costs (€)

Mortgage amount (€)

Mortgage rate (%)

Gross yield6.0%

Net yield4.36%

Net annual cashflow€3,600

Return on equity4.0%

Indicative. Gross yield = annual rent / purchase price. Net yield excludes financing; return on equity includes mortgage interest.

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In short

The more you act like a business, the sooner the tax office places you in box 1 — at a higher rate, but with deductible costs. The line is not black and white. Record your activities and check with a tax advisor when in doubt.

Note: this is general information, not tax advice. The line between box 3 and box 1 depends on your specific situation. Verify with the Belastingdienst.