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The Netherlands is popular for tourists. In some periods it is hardly possible to book a hotel room in the big cities and it is also getting busier in the smaller towns and villages. Tourists, therefore more often, move to private homes where they can stay during their holiday. Golden times for homeowners. But watch out. Do you want to rent out your house as a holiday home? Then you have to adhere to a number of rules. You can read which ones they are here.
‘Can I rent out my house as a holiday home?’ One of the most common questions we get at Stoit. Not surprising: whether you live by the sea, in the big city or in a picturesque village, renting out your home to tourists can be very lucrative. Renting out a (second) home as a holiday home is permitted in the Netherlands, but there are – in addition to rules – a number of points for attention. For example, is there a mortgage on the house you want to rent out? Then you must always ask permission from the mortgage lender.
Is your owner-occupied house an apartment? Some owners’ association have prohibited holiday rentals in the regulations. It is also possible that the VVE requires notification of rental and/or asks the tenant to sign the house rules. For an apartment, in addition to the mortgage lender, you must also inquire with the Owners’ Association.
According to the national government, everyone in the Netherlands should be able to rent out his or her house to tourists, provided that the rental does not cause nuisance and is not at the expense of house seekers. The rules for renting out a holiday home are set out in the New Touristic Rental of Residential Space Act, among other things. With this law, the Housing Act 2014 has been amended for the regulation of holiday rentals. However, it is up to the municipalities whether they use the new law. Since 2022, some major municipalities have been regulating short-term rentals.
The rules for holiday rentals therefore differ per municipality. A holiday home, like a hotel room and a short stay apartment, is intended for temporary stay where the tenant does not register at the address with the municipality. A house or apartment intended for living space and intended for permanent residence can also be rented out temporarily. In principle, anyone can rent out their owner-occupied home. Do you want to rent out your house as a holiday home and are you wondering whether you need a permit? Then check with the municipality in which you live what the rules are. In many cases you only need to register the house, but there are municipalities that require a permit.
In addition to rules regarding permits, municipalities apply different rules for the maximum number of nights, the rental periods and the tourist tax.
When renting out your (holiday) home, also take the tax rules into account. Rental income can have consequences for the tax return. The Tax and Customs Administration distinguishes between the rental of the owner-occupied home in which you live and the rental of a second (holiday) home.
Do you occasionally rent out your own home to tourists? In that case, you must declare 70% of your rental income in box 1. Do you provide additional services, such as meals or cleaning, or do you rent out the holiday home through a tourist office? Then the income is fully taxed. It is then regarded as income from work.
When renting out a holiday home or second home, you do not have to state the rental income. For small entrepreneurs who want to rent out a second home, there is the Small Entrepreneurs Scheme (KOR). If you qualify for this, you do not have to pay VAT on the rental. You also cannot reclaim VAT for the costs you incur for the holiday accommodation. It depends on several factors whether the Small Entrepreneurs Scheme is interesting for you. So inform yourself well in advance.
You must pay tourist tax on the income from holiday rentals. You must pay the tourist tax to the municipality. You share the number of overnight stays from your administration with the municipality. The amount of the tax differs per municipality. Because B&B rental and short stay rental is more laborious than long-term rental, it can be seen by the tax authorities as income from work. In that case, you pay tax on the rental income. You can prevent this by completely outsourcing the mediation and management.
In some cases, you also have to pay VAT in addition to income tax. This is the case if the rental of your holiday home lasts longer than 140 days per year in total. That amounts to 20 weeks per year. The Tax and Customs Administration then considers you an entrepreneur, which means that you have to pay 6% VAT on the rental income.
Are you going to rent out your own house as a holiday home? Then, in addition to local laws and regulations and tax rules, also pay attention to the following:
With an average occupancy of 65% per year, you as an owner have about a return of 5%. Investing in a holiday home is a good way to build up extra wealth. You can make money by renting out the house and possibly selling the house with added value. It is important to keep an eye on the risks, for example high maintenance costs or a deteriorating housing market.
Do you want to rent out your own house to tourists, but you don’t have the time to arrange everything yourself? Or are you afraid that you will forget to arrange something? You can outsource the rental of your (holiday) home to Stoit. As a rental agent, we have all the knowledge and experience to rent out your house carefree. Especially if you want to rent out your house often, it is wise to work with a real estate agency. Want to know what the possibilities are? Feel free to contact us.
Would you rather rent out your house to expats? We can help you with that too.
Note: Laws and regulations regarding the rental of living space and holiday homes are subject to change and can differ greatly per municipality. Do your own research and educate yourself. The above article has been written with the information available at that time and no rights can be derived from this.
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