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⚠️ Airbnb & Booking automatically reports your income to the tax authorities ⚠️ Since 2021, Airbnb has been required to report your income to the Belgian tax authorities under the European DAC7 directive on tax transparency in the digital economy. Airbnb shares, among other things, your personal data, your income from the previous calendar year, and the start (or end) date of your activity. The tax authorities are therefore very likely already aware of it. Correctly declaring your income is therefore mandatory. |
💡 What tax rules apply to your Airbnb/Booking income?
It all depends on how often you rent out your property and the additional services you provide. There are three possible scenarios:
Situation | Type of income | Personal income tax (IPP) declaration code | To record in Accountable? |
Occasional rental, without services | Rental income from property + movable property | 1106/2106 (property) 1156/2156 (movable property) | ❌ No; this income must be declared directly in your personal income tax return (IPP) - (Part I). |
Occasional rental with services (breakfast, cleaning, etc.) | Miscellaneous income taxed at 33% | 1200/2200 | ❌ No; this income must be declared in your personal income tax return (IPP) (Part II) |
Regular rental (professional activity) | Professional income: personal income tax + social contributions + VAT | 1201/2201 | ✅ Yes; you must create invoices in Accountable |
ℹ️ Not sure which category applies to you? The line between private and professional income depends on your specific situation. If in doubt, contact your Accountable Tax Coach for personalised advice.
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📋 Scenario 1: occasional rental without services
If that you rent out a room a few times a year, without breakfast or cleaning services included. You must declare two types of income in your personal income tax return (IPP).
Real estate income (code 1106/2106): the tax authorities base this on the cadastral income of your property, calculated proportionally based on the part that is rented out.
→ Example:
Your cadastral income is: 1,000 €
You rent out 15% of your property → 15% × 1,000 €× 2.2446 € (2025 index) = 336.69 €
This amount will be added to your taxable income and taxed according to the applicable tax rate based on the income bracket you fall into. If, for example, it falls in the 45% bracket, you’ll pay €151.51 in tax on this Airbnb income.
Movable property income (code 1156/2156):
Moveable assets are assets that can literally be moved. If your Airbnb is furnished, you need to declare 40% of your rental income as resulting from furnished rental. Note that you can declare 50% of that income as flat-rate expenses. Then, you pay 30% in tax.
An example:
Annual income via Airbnb: 5,000€
Moveable income: 40% of 5,000€ = €2,000€
Flat-rate expenses: 50% of €2,000 = €1,000
Tax at 30%: €1,000 x 30% = €300
What do you ultimately keep from your Airbnb rental in this scenario?
In this example, you earned €5,000. Taxes amount to €151.51 (immoveable) and €300 (moveable) = €451.51. This leaves you with €4,548.49 net.
Declare this as follows on your tax return (personal income tax):
Immoveable income: code 1106/2106
Moveable income: 1156/2156
📋 Scenario 2: occasional rental with services
Do you offer additional services (breakfast, cleaning, concierge services) alongside the room?
These revenues are classified as miscellaneous income, taxed at 33%, and must be declared under code 1200/2200.
ℹ️ Miscellaneous income is, by definition, occasional. If the activity becomes regular and constitutes a main source of income, you should consider the self-employed status (see scenario 3).
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📋 Scenario 3: regular rental activity - professional income
When your Airbnb income is regular, the tax authorities take into account the frequency, the number of rental days, the services provided, and your other activities in the tourism sector.
Your income is then considered professional, and you will have to:
Declare it under code 1201/2201;
Pay income tax (IPP) and social security contributions;
Charge VAT (see VAT section below);
You can also deduct your actual professional expenses (cleaning, maintenance, etc.).
💡 Good to know: you can absolutely combine a professional Airbnb activity with a salaried job by opting for self-employed status as a secondary activity (self-employed on a complementary basis).
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🧾 What VAT rate applies ?
Since 1 January 2022, all short-term furnished rentals (less than 3 months) are subject to VAT, whether you are a private individual or self-employed, including under the VAT exemption scheme (small business VAT exemption).
12 % VAT → short-term furnished rental (less than 3 months), without additional hotel-type services. Airbnb automatically charges this VAT on your VAT invoice. This rate went up from 6% to 12% on 1 March 2026.
VAT exempt → long-term rental (residential lease, or 3 moths or more), even if you have a VAT number.
🚨 Important: even if your total income is below the €25,000 VAT exemption limit, you cannot use that exemption for short-term furnished rentals. VAT registration is required. |
💡 Good to know: if you switch from short-term rentals (Airbnb) to regular monthly direct rentals, the tax regime and rental contract obligations also change.
In that case, we recommend consulting a specialist before changing your business model.
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🏨 Tourist tax (city tax)
ℹ️ Depending on your municipality, you may be required to register as a tourist accommodation provider and collect a tourist tax per night.
Make sure to check the rules in force in your city before hosting guests.
This tax is a pass-through amount: you collect it from your guests and remit it to the municipality. It is neither income nor an expense in accounting terms. |
Here’s how to handle it in Accountable :
If collected via Booking.com (tax collected separately): classify the transaction as a personal payment in the Bank screen.
If collected via Airbnb (tax included in the total payout):
Enter the net amount (payout received minus the tourist tax) as income.
Then classify the amount paid back to the municipality as a personal payment in the Bank screen.
ℹ️ Keep a careful record of the tourist tax, even if it does not appear explicitly on your Airbnb statement: you must always be able to justify it in the event of an audit.
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📄 How to create your invoices in Accountable?
If your Airbnb income is professional, you must record it in your Accountable account.
Two situations may apply:
You invoice your guests yourself: create an invoice in the app’s Invoices screen, using the correct VAT rate (12% or 0%).
If you're on Booking.com, this platform does not issue invoices, but you can find a detailed price breakdown and payment receipt in your booking confirmation. You'll need to create your own invoices in Accountable.
Airbnb automatically generates a document for you: import it into Accountable as an existing invoice or ticket from the Income screen.
📥 How to record documents received from Airbnb/Booking?
→ Supplier: local or EU depending on the location of your stay.
As shown below: 
Example : 
→ Supplier: usually located in Ireland.
→ Select the category "Other fees" and “No, there is no VAT” → Amount to record: total Airbnb service fees.
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ℹ️ Important: if your VAT number is not added to your Airbnb account, Airbnb will charge VAT on their fees : which is not recoverable.
If you have added your VAT number, Airbnb will normally issue a reverse-charge invoice instead. |
✅ Summary:
Keep all your Airbnb statements, invoices, and expenses (cleaning, maintenance, etc.).
Properly record furnished rental income in your accounting.
Make sure your VAT number is added to your Airbnb profile to benefit from the reverse-charge mechanism.
Check the tourist tax rules in your municipality before your first bookings.
Have questions about your specific situation? Our tax coaches are here to help 😊
The Accountable team.