Letting a studio or flat to tourists can earn significantly more than a standard rental. But in Belgium, as in many European cities, short-term rental is tightly regulated: registration, fire safety, planning, tourist tax, VAT, income tax. In Brussels, a 2026 investigation estimated that more than nine out of ten entire homes listed on Airbnb were let illegally. Here is how to do it by the rules.
Why short-term rental is attractive
- Higher income per night than a monthly rent divided by 30.
- Flexibility: the property stays available for your own use between stays.
- Less risk of unpaid rent: platforms collect payment before the stay.
On the other hand: uncertain occupancy, much more work (check-in, cleaning, linen, messages), furniture to replace, and demanding regulations.
The rules by Belgian region
Brussels
- Registration with Brussels Economy and Employment, including an ID document, a criminal record extract, liability insurance, a fire safety certificate and a floor plan.
- Planning permission to use a home as tourist accommodation: this is the main obstacle, often refused to protect housing for Brussels residents.
- A regional tax on tourist accommodation, of around €4 to €5 per night according to VRT NWS (April 2026), with registration within 31 days.
- Penalties: a fine of at least €1,000 per unit for a missing or late declaration, and possible taxation on 365 nights.
The Brussels government has announced stricter rules for entire homes and a one-stop shop: check the situation when you start.
Wallonia
- Mandatory registration with the Commissariat général au Tourisme (CGT) since 1 July 2025, before any letting.
- The registration number must appear on all listings.
- A fire safety certificate, to be renewed at least every five years.
- A local tourist tax may apply.
- Penalties: fines of €75 to €7,500 and possible closure ordered by the mayor.
Flanders
The Flemish tourist accommodation decree requires a notification to Toerisme Vlaanderen and compliance with fire safety standards. Some cities, such as Ghent or Antwerp, add their own rules and taxes.
Also check your building's deed of co-ownership and house rules: many co-ownerships ban or restrict tourist rentals.
- CheckPlanning, co-ownership, insurance
- Make safeFire safety certificate
- RegisterBrussels Economy and Employment, CGT or Toerisme Vlaanderen
- DisplayThe registration number on every listing
- DeclareTourist tax, income tax, VAT if services
Taxation in Belgium
For an individual letting a furnished property short-term, the income is split up:
- The property part: taxed on the basis of the indexed cadastral income plus 40%.
- The furniture part: unless the contract splits it out, 40% of the rent is deemed to be for furniture. After a 50% flat-rate cost deduction, it is taxed at 30%.
- Services (breakfast, linen, cleaning): taxed as miscellaneous income at 33%.
- Professional activity: if the activity becomes regular and organised, it can be reclassified as professional income, taxed at up to 50%.
- VAT: a furnished rental of under three months with an additional service (in-person check-in, linen, breakfast) is subject to 6% VAT, with no small-business exemption.
Since 2023, platforms report their hosts' income to the tax authorities (an EU-wide rule). Have your situation confirmed by an accountant: the classification changes the tax considerably.
Calculating the real return
To compare with a standard rental, start from the nights actually booked, not the ideal calendar. Deduct the platform's commission, cleaning and linen, energy and internet, tourist taxes, furniture wear, any management service (often 15 to 25% of income), then income tax. The simulator below does this calculation.
Compare short-term and standard rental
Enter cautious values: occupancy and cleaning make all the difference.
Common mistakes
- Buying a property for short-term rental without checking planning rules and co-ownership.
- Calculating with high-season occupancy all year round.
- Forgetting VAT when you provide linen or in-person check-in.
- Underestimating the time involved, or the cost of a management service.
In Europe and around the world
Since May 2026, an EU regulation requires a registration number for short-term rentals in areas that have a registration scheme, and platforms must share data with the authorities. Many cities go further: Amsterdam caps entire-home rentals at 30 nights a year, Barcelona plans to phase out tourist flat licences, and New York has drastically restricted stays under 30 days. Always check local rules before buying.
Where to find these services
- Brussels Economy and EmploymentRegistration of tourist accommodation in Brussels
- Wallonia: tourist accommodationRegistration procedures in Wallonia
- Toerisme VlaanderenTourist accommodation in Flanders
- AirbnbShort-term rental platform
- Booking.comBooking platform
Links provided for information, with no partnership. Always check a provider's terms and authorisation before committing.
Test yourself
3 questions to check what you remember. Click an answer: the explanation appears straight away.
Question 1 of 3What is the main obstacle in Brussels to letting an entire home short-term?
The home must be designated as tourist accommodation, which Brussels often refuses to protect residents' housing.
Question 2 of 3Since when has registration been mandatory in Wallonia for all tourist accommodation?
Registration is with the Commissariat général au Tourisme, before letting.
Question 3 of 3When does 6% VAT apply to a furnished rental of under three months in Belgium?
The small-business exemption does not apply in this case.
Frequently asked questions
Do you need permission to let on Airbnb in Brussels?
Yes: registration with Brussels Economy and Employment, and in principle planning permission to use the home as tourist accommodation, plus registration for the regional tax. The rules were still due to change in 2026.
How do you declare Airbnb income in Belgium?
For an individual, the income is split into a property part (indexed cadastral income plus 40%), a furniture part taxed at 30% after a flat-rate cost deduction, and any services taxed at 33%. An organised activity can become professional.
Is short-term rental subject to VAT in Belgium?
Yes, at 6%, as soon as an additional service is provided with a furnished rental of under three months: in-person check-in, linen or breakfast.
Sources
This article is educational and is not personal investment, tax or legal advice. Figures change: check them with the sources cited or a licensed professional before deciding. Read the full disclaimer.