Landlord bookkeeping 2026: what to keep track of
A rental property earns you income — and paperwork. Good bookkeeping takes a few minutes a month and saves you hours at tax time, plus trouble if the tax office (Belastingdienst) or the rent tribunal (Huurcommissie) asks questions. Here is what a small landlord keeps in 2026.
1. Leases and attachments
For each property, keep the signed lease, the inspection report at handover, and any side agreements. Since the Affordable Rent Act (Wet betaalbare huur), it is also wise to record the points score (woningwaarderingsstelsel) at the start of the contract: it determines whether your home is in the social, mid- or free segment, and thus the maximum rent and rent increase.
2. Rental income
Track per property and per month:
- the base rent;
- the service-cost advance (kept separate from base rent);
- amounts actually received and the date;
- the deposit and when it was received or returned.
Service costs belong separately, because you must settle them with the tenant annually.
3. Costs
Not every cost is tax-deductible — in box 3 you do not deduct actual costs — but you need them for your yield calculation and the service-cost settlement. Think of:
- maintenance and repairs;
- homeowners' association (VvE) fees;
- insurance and municipal levies;
- management costs;
- mortgage interest.
Keep invoices and receipts digitally, organised per property and per year.
4. Retention period
The general retention period for records is seven years. For real-estate data a longer period applies (up to ten years). So keep your purchase deed, notary costs and major renovations for a long time: you need them at sale and for valuation.
5. Tax
Most private landlords fall into box 3 with their property. There you are taxed on an assumed (forfaitary) return on your wealth, not on your actual rent. If you carry out far more activity than "normal asset management", the rental may fall into box 1 — a very different story. In doubt? Read the guide on box 3 versus box 1.
In short
Record per property: lease, points score, income, costs and major investments — and keep it for at least seven years. A simple system you update monthly is enough; you only have to dig something up when it is already neatly waiting for you.
Note: this is general information, not tax advice. Rules and amounts for 2026 may change. Verify with the Belastingdienst or a tax advisor.