Airbnb or hospita rental: tax and profit compared in 2026

You have a spare bedroom and you're thinking about renting it out. At first glance Airbnb looks attractive: you hear stories of 100 euros per night, weekends full of tourists, a crisply ironed duvet cover and cash in the bank. At the same time you hear that renting via Airbnb is heavily regulated in cities like Amsterdam. And you hear about hospita rental (the Dutch term for renting a room in your own home), where you have a fixed income without constantly washing sheets.

Which option is financially smarter? The answer turns out not to be as simple as the marketing of either party suggests. In this article we make a fair comparison with concrete figures, look at the tax implications, and provide a calculation example that turns out surprising for most people making the choice.

What are the rules for Airbnb rental in Amsterdam in 2026?

Amsterdam in 2026 is one of the most heavily regulated Airbnb markets in Europe. The rules have been tightened step by step in recent years and it's worth knowing them precisely before you start.

The most important rules in summary:

• Maximum of 30 nights per year for tourist rental of your entire home or part of it. This is a hard cap; above it you need a permit which is barely obtainable for private individuals.
• Maximum of 4 people on the address at once.
• Landlord must be the main occupant (registered with the municipality).
• Tourist tax of 12.5% on the overnight price (in 2026 around 3.40 euros per person per night for typical rates).
• Mandatory notification to the municipality per rental period via a special portal. Failing to notify = fine.
• No rental in districts where it's explicitly banned (parts of the centre are closed to new holiday rental).
• VAT obligation if your income exceeds 20,000 euros per year, or always if you structurally provide hotel-like services.

Outside Amsterdam, rules differ per municipality, but many large cities (Utrecht, Rotterdam, The Hague, Eindhoven, Haarlem) have introduced comparable restrictions. Smaller municipalities are more lenient but demand is lower there too.

For 30 nights per year of rental, you can fairly easily work within the rules. Above that it becomes legally complex or not permitted for private individuals.

How does the room-rental exemption work for hospitas?

Hospita rental has a tax-favourable scheme that Airbnb rental doesn't have: the kamerverhuurvrijstelling (room-rental exemption). This is one of the biggest financial advantages of long-term rental to a housemate.

The exemption in 2026 is 6,633 euros per year (indexed, so the amount is adjusted slightly each year). What does it mean? If you rent a room to a housemate in your own home where you yourself are the main occupant, and the total rent (including service charges) stays under that amount, your income is fully tax-free. No declaration, no 36.93% income tax, no VAT. Nothing.

Conditions for using the exemption:

• You're the main occupant of the property and live there yourself.
• You rent a room (or rooms) to one or more housemates.
• The tenant is registered at the address in the BRP (Personal Records Database), so it's officially hospita rental.
• The total amount of rent plus service charges stays under the exemption threshold.

At 6,633 euros per year, you arrive at 552 euros per month including service charges. For a room in Amsterdam that's restrictive, but for many other cities it's plenty. In Groningen, Utrecht, Rotterdam, Eindhoven or The Hague you can rent a tidy room for 450-550 euros per month including service charges and stay neatly under the threshold.

Does your income exceed 6,633 euros? Then the exemption disappears entirely (not just the excess) and you must declare the whole amount in box 1 as other income. The progressive income tax applies, so reckon on 36.93% to 49.5% depending on your total income. All the more reason to stay sharply under the threshold; also read our article on calculating fair rent via the points system.

Which taxes apply to Airbnb rental?

With Airbnb, the tax situation is more complicated. Three types of tax can apply at once.

First layer: tourist tax. Amsterdam charges 12.5% on the overnight price (excluding service and cleaning charges), which in 2026 amounts to roughly 3 to 5 euros per person per night depending on the rate. This is unavoidable; you must charge it to your guests and remit it to the municipality. Other cities have their own rates (Utrecht 8%, Rotterdam 8%, The Hague 7%, Eindhoven 8%).

Second layer: income tax. For incidental rental (under 30 nights in Amsterdam), 70% of your income is taxed in box 1, so at your income's marginal rate (36.93% to 49.5%). The difference is that the tax authority accepts 30% as a cost allowance. For structural rental, or if the tax authority judges you operate hotel-like, 100% of the income is taxed and it can even be seen as a source of income for IT purposes.

Third layer: VAT. Under certain circumstances you're VAT-liable. If you rent structurally short (averaging less than 6 months consecutively to the same guest), you fall in the 9% VAT bracket on the rental price. Above 20,000 euros turnover you're effectively always VAT-liable. Under the Small Business Scheme you can be exempted, but then you can't reclaim VAT on costs.

Combined, taxes eat heavily into your Airbnb income. A rough estimate: of every gross euro earned you keep 50 to 60 cents net, depending on your rate and how many costs you can deduct. With hospita rental within the exemption, that's 100 cents.

What does a concrete calculation example look like?

Time for concrete numbers. We take two scenarios for the same room in Amsterdam.

Scenario 1: Airbnb for 30 nights per year (the legal max)

• Asking price: 110 euros per night, average 1.5 guests per night.
• Gross income: 110 x 30 = 3,300 euros.
• Tourist tax (12.5% x 110 x 30 nights x average 1.5 people): 619 euros.
• Airbnb service fees (host fee 3% of gross): 99 euros.
• Cleaning costs (extra cleaning after each guest, 50 euros x 15 bookings): 750 euros.
• Linen, consumables, small repairs: 200 euros per year.
• Deductible costs and light depreciation of furniture: -200 euros (effective on taxable income).
• Taxable income (70% rule): 70% x 3,300 = 2,310 euros.
• Income tax (average 40%): 924 euros.
• Net remaining: 3,300 - 619 - 99 - 750 - 200 - 924 = 708 euros per year.

Beyond money it also costs time: about 3-4 hours per booking (welcome, cleaning, swapping linen, communication), 15 bookings per year = 45-60 hours. Plus the mental load of constant check-ins and check-outs.

Scenario 2: Hospita rental for 12 months

• Rent: 470 euros per month, plus 80 euros service charges = 550 euros all-in.
• Gross income: 550 x 12 = 6,600 euros.
• Under the room-rental exemption (6,633 euros): no tax.
• Cleaning costs: zero (tenant does their own cleaning).
• Energy and water: settled in service charges and yearly reckoning.
• Time investment: around 10-15 hours per year (admin, yearly settlement, possibly minor maintenance).
• Net remaining: 6,600 euros per year.

The difference is dramatic. Hospita rental in this example produces nearly 10x more net income with significantly less work. That gap widens further when you account for the Airbnb version costing 45-60 hours of work per year and the hospita version 10-15 hours.

Two caveats. In municipalities without strict Airbnb rules (smaller cities, holiday regions), you can rent out more than 30 nights, and then the Airbnb picture looks different. Plus: the Airbnb example takes 110 euros per night; a prime location in the centre can be substantially higher. For most hospita situations in the Netherlands (an ordinary home, somewhat outside the centre), the hospita option remains far more financially attractive.

What are the non-financial differences between the two options?

Money isn't everything. A few life aspects where the difference also lies.

Predictability. A hospita tenant stays for six months to two years (or longer). You know what's coming in, you can plan around it. With Airbnb your income is seasonal and partly depends on the market. One lockdown or one missed event can cost a whole month of bookings.

Privacy and routine. Airbnb means constantly new people in your home. For some that's fun and social; for others it's exhausting. A hospita means one steady housemate with whom you build a routine. For most people that's calmer.

Social environment. A hospita relationship can be enjoyable, you share a kitchen, can occasionally cook together, help each other when the heating breaks. An Airbnb guest is in and out, often without a real conversation. Which you prefer is personal, but it's a real difference.

Rental risks. With Airbnb you risk damage from drunk guests, complaints from neighbours, administrative penalties from the municipality. With hospita rental you risk a tenant who doesn't pay or makes co-living difficult. Both scenarios exist, but you manage them differently. For hospitas it's important to have a good contract and know the legal tenant-protection rules, read hospita tenant rights and obligations.

Neighbour relations. Airbnb neighbours are generally not enthusiastic about living next door. Complaints about noise, strangers in the entryway, fumbling with keys. A steady hospita is far less visible and is appreciated by most neighbours, or not even noticed.

When is Airbnb the better choice?

We don't want to be one-sided. There are situations where Airbnb is more logical than hospita rental.

• You have a second home or holiday house where you don't live. Hospita rental is then legally not an option (you're not the main occupant) and Airbnb falls in a different tax category where it's sometimes more interesting.
• You live in a municipality without strict Airbnb rules and in a tourist hotspot. Holiday parks, Bourtange, Texel, Airbnb there can yield far more than 30 nights per year.
• You're going away from home for longer periods (e.g. a sabbatical or work abroad) and want to rent out your own home during that time.
• You enjoy being a host and explicitly take pleasure in the rotating people coming through.
• You have a room or space with such unique appeal (architectural, location, design) that Airbnb produces a far higher price than ordinary hospita rent ever could.

In most regular living situations in a Dutch city, hospita rental remains the smarter model. Predictability, higher net income, less work, less hassle.

How do I choose between the two for my own situation?

Run through these four questions:

1. How many nights per year do I realistically want to rent out? Is that under the legal max in my municipality? At fewer than 30 Airbnb nights in Amsterdam: see what it really nets. At 365 nights: hospita rental is your only legally clean option.
2. What's my monthly income target? Under 552 euros per month: hospita within the room-rental exemption is best net. Above that: Airbnb can earn more gross but usually not net due to tax.
3. How much work am I willing to put into admin and hospitality? Airbnb is roughly 4x more work per euro of income. Hospita is administratively simple.
4. How much privacy do I want in my own home? Someone living there semi-permanently (hospita) is different from ten rotating guests per year (Airbnb).

Based on these four questions, the choice usually falls into place. In about 80% of Dutch situations for regular homeowners, hospita rental comes out on top, especially when factoring in tax rules.

Frequently asked questions

Can I combine, a steady hospita and occasional Airbnb?

Theoretically, yes, but in practice it's legally and administratively tricky. If you have a hospita tenant, you're more limited in what you can rent over their head via Airbnb (the tenant has the right to peaceful occupation). And the room-rental exemption disappears as soon as you add Airbnb income and exceed 6,633 euros. For most people it's a choice between one or the other.

What if I don't live in Amsterdam, am I freer?

Outside Amsterdam, rules vary by municipality. Utrecht, Rotterdam, The Hague, Haarlem and Eindhoven also have restrictions on the number of nights and notification requirements in 2026. Smaller municipalities are freer but demand is lower. Always check your municipality's website, and note that rules can change yearly. For hospita rental there's little regional difference; the room-rental exemption works the same nationwide.

Do I need to notify the municipality for hospita rental too?

It depends. In some municipalities you must notify them when you're the main occupant and rent out a room; in others you don't, and it's automatically arranged via the BRP registration of your tenant. For the tax authority you don't need to notify anything as long as you stay under the room-rental exemption. If you have a mortgage, check your mortgage terms on whether renting out is allowed. Sort this out before you list, read our hospita pre-checks for all the upfront verifications.

How much does a good contract for a hospita room cost?

A free model contract is downloadable via Huismaatje's hospita tools. If you want a tailored contract drafted by a lawyer, that costs between 75 and 200 euros once-off. For most hospita situations a good model contract with the right appendices is sufficient, provided you fill it in yourself with the right details (rent, service charges, notice period, house rules).

What if my hospita tenant doesn't pay rent?

Hospita tenants have less rent protection than regular tenants. You can unilaterally terminate the contract with a three-month notice, even without compelling reasons, provided you observe the first nine months ("trial period"). For non-payment you can take steps faster. Have a payment plan ready, communicate in writing and quickly, and if it doesn't work, engage a debt collector and serve the termination. Hoping for the best rarely works.

List your hospita room and choose predictable income

Looking to rent out your room as a hospita without Kamernet pricing or aggressive invitations? On Huismaatje you list your room for free, plan a viewing night with time slots and pick your housemate at your own pace. With a fair rent within the room-rental exemption, you have predictable income, no tax and no hassle. List your room →