Do you have to pay tax if you rent out a room in your house? - BV
Home Knowledge base Private individuals Should I pay tax if...

Private individuals

School holidays 2024-2025 Tax relief for working people (Arbeidskorting) How to calculate tax on Box 3 tax return Tax deductions for gifts and charity General tax relief (algemene heffingskorting) Calculate your medical reimbursement threshold Local (municipal) taxes Deduction for medical expenses (aftrek zorgkosten) 2023 Combined Tax Credit for Parents of Children Under 12 (IACK) Do you have to pay tax if you rent out a room in your house? Opgaaf wereldinkomen - Worldwide income statement Weekends and holidays 2024 Minimum wage 2024 How to notify the tax office about your bank account number yourself? My tax return has been in the tax office for a long time, but there is no answer. What to do? Instructions: How to apply for a subsidy at Holiday rules in the Netherlands Taxation of foreign income in the Netherlands Tax return. Form M Letters with machtigingen from the tax What is jaaropgaaf What is a Zvw contribution? Instructions: How to file a tax return Tax deductions for mortgages and maintenance of your own home How to save on utility bills in the Netherlands (subsidies for improved thermal insulation) About the fare. Receipts and discounts (VIDEO) I want to help: Charity and taxes Box 3 / Box 3 - a book with a description of all webinars Advance calculation (voorlopige aanslag) - an option for those who want to pay taxes or receive tax deductions not at once, but on a monthly basis Fiscal partners Top 9 Tax Return Questions Answered Property transfer tax - basics and innovations from 2021 Health insurance in the Netherlands (part 2) Health insurance in the Netherlands (part 1) "30% ruling" and conditions for its receipt Registration of inheritance and gifts Additional maternity leave What is allowed and what is forbidden to import into the Netherlands Taxes on imported goods How to provide a foreign account number to the tax office Airport Tax Refund (Schiphol) How to get a grace period for filing your tax return The main types of taxes in the Netherlands Dutch taxpayer Where do I go with my problem?

Do you have to pay tax if you rent out a room in your house?


Some Dutch people rent out rooms in houses and apartments they own, living there. The question arises about paying taxes. In most cases, such income is not subject to taxation, you just need to meet a number of conditions.

In what cases will taxes not be taken from rent?

If you rent out part of your residential premises for a long-term lease, you do not need to pay taxes if you meet the following criteria:

  1. The property you are renting is part of your home or apartment, not a separate house or apartment.
  2. You are registered with the municipality (gemeente) at the address of the rental property and have registered the tenant there.
  3. The annual income from the rental of housing, together with utilities and other expenses for the rented part, does not exceed the indicated amounts (by year):
  • 2024 - 5998 euros;
  • 2023 - 5881 euros;
  • 2022 - 5711 euros;
  • 2021 - 5668 euros;
  • 2020 - 5506 euros;
  • 2019 - 5267 euros.

These and smaller amounts for renting part of your home do not need to be included in the declaration.

What should those who do not meet the conditions do?

If the rental is short-term, for example, you rent out rooms to tourists under an agreement with services such as Airbnb, Homeaway and Wimdu, you need to pay taxes. The rules for their payment are set out here

If you earn more than these amounts, the rental portion must be reported in Box 3 of your tax return as an asset. For example, you indicate a quarter of a house. The same Box also takes into account debts associated with the rented part of the housing. If the property was purchased with a mortgage and it has not yet been paid off, you will only be able to deduct interest on the mortgage for the part of the property in which you live; you will not be able to deduct interest on the rented part.

If you earn additional income from a tenant, for example by cooking for them for a fee, such income is reported in Box 1 of the tax return as “Other income” or as business income. 

Situations with rental housing are different. If you are in doubt about how to pay taxes correctly or whether you need to pay them at all, order a consultation. Or entrust filling out the declaration to specialists - they will not be mistaken!

logo nalog

Several of our topics

You can find more topics on our home page or on the menu.

logo nalog

What do you think of this site? *

The purpose of your appeal?

Do not enter any personal information such as name, social security number, or phone number. We do not respond to questions, comments and complaints that come through this form.