Dutch room rental tax exemption 2026: the €6,633 limit

The room rental tax exemption is what makes hospita rental fiscally attractive in the Netherlands. A tax-free slice of income, indexed annually, that only applies if you rent out a room in your own home. For 2026 the threshold is €6,633. Sounds simple, but there are catches.

In this article we explain exactly how the exemption works: what the conditions are, what happens if you go just over, how it interacts with your mortgage interest deduction, and how three common rent levels (€400, €550 and €700 per month) play out for tax purposes. By the end you will know whether you need to adjust your rent to stay tax-free.

A note on terminology: "hospita" is a Dutch term for a homeowner who rents out a room in their own house while living there themselves. The exemption discussed here applies specifically to that situation.

What exactly is the room rental tax exemption?

The room rental tax exemption is a fiscal exemption in the Dutch Income Tax Act 2001. The gist: if you rent out a room in your own home to a tenant whom you have selected and you meet a number of conditions, then the rental income does not count as income for income tax purposes.

The amount is indexed annually. For 2026 the figure is €6,633 (the Dutch Tax and Customs Administration, Belastingdienst, publishes the official amount each year; check it there for later years).

What is special about this scheme is not only that the rent is tax-free, you also keep your full mortgage interest deduction. With other forms of rental (for example, the entire home to a third party) you often lose part of your deduction because the "rented-out" share shifts to box 3. With hospita rental, that doesn't happen. The whole property stays in box 1, you keep 100% mortgage interest deduction, and the rent you receive is essentially free money.

Which conditions do you need to meet?

The Tax Administration sets four hard requirements for the room rental tax exemption. Miss one and the exemption lapses, meaning your entire rental income becomes taxed.

Condition 1: It is your own home where you have your main residence

The home must be your own home in the box-1 sense. That means: you are registered as owner or usufructuary, you live there yourself, you have your main residence there. A holiday home doesn't qualify. Nor does a second home where you don't live yourself.

Do you have a rented home and want to sublet a room? Then the hospita rules on rent protection can still apply, but this exemption is tied to an owner-occupied home. The tax treatment for tenants who sublet is different, so ask a tax adviser or the Tax Administration itself for confirmation.

Condition 2: The tenant is registered at the address

Your tenant must be registered in the Dutch Personal Records Database (BRP) at your address. That isn't just a formality; it is the burden of proof that this really is hospita rental and not short stay or disguised remote rental.

Therefore make sure your tenant registers with the municipality within five days of the move-in date. You can help your tenant with this; often a copy of the rental contract and your consent as main occupant are enough. Our hospita regulation explained covers the other rules that come with hospita rental.

Condition 3: The total rent stays below the annual threshold

When calculating, you add up all the fees you receive from the tenant for the room:

• Bare rent
• Compensation for utilities (gas, water, electricity)
• Compensation for internet
• Compensation for cleaning of common areas
• Compensation for furniture if the room is furnished

Are you giving your tenant a living room and a kitchen included for one all-in amount of €600 per month? Then the calculation is simple: €600 × 12 = €7,200 = above the threshold.

Are you separately charging bare rent of €400 plus €100 for utilities? Then that is €500 × 12 = €6,000. Below the threshold, but tight. One unexpected utility contribution and you slip over. Always calculate with a buffer.

Condition 4: It is not short-term rental (short stay)

The exemption is not intended for Airbnb-like situations. Renting out the same room to five different people for two months each in a year? That is short stay and falls outside the scheme. The Tax Administration does not apply a hard minimum duration, but the rule of thumb is: the tenant is registered and lives there for at least a few months continuously.

For permanent room rental to the same person (the typical hospita situation) this is no issue. For shifting tenants every few weeks it is.

What happens if you go above €6,633?

This is where it gets painful: one euro above the threshold and the entire rental income becomes taxed. It is not a gradual phase-out; it is a hard kink. If you reach €6,700 in a year, not only that €67 is taxed, but the entire €6,700.

How is it taxed? In box 1 as income from the owner-occupied home, at the same rates as your employment income. The Belastingdienst explains exactly which part of the rent you declare; for the filing itself, see our article on hospita rental income tax filing. Just above the threshold you can pay a substantial amount of tax, while just below it you pay nothing.

Concretely:

• Renting for €550 per month → €6,600 per year → below the threshold → tax-free.
• Renting for €560 per month → €6,720 per year → above the threshold → taxable in box 1.

The extra €120 in annual income can leave you with considerably less net because of the tax. It is one of the rare examples where charging less means earning more. Many hospitas tune their rent to stay under the threshold and don't ask for a separate utility contribution; that is then included.

Three examples for 2026

Let's run three common rent levels for a hospita room. Whatever you charge, the rent must also stay within the maximum from the points system, because a room always falls under the rent rules; see how the points system sets the maximum rent.

Scenario 1: €400 per month, €4,800 per year

• Gross rent: €4,800
• Below the threshold? Yes, comfortably below.
• Tax: €0
• Net rent: €4,800
• Mortgage interest deduction: Fully retained.

This is the comfortable zone. You have a buffer for unexpected fees (for example, a one-off contribution towards a new boiler) without falling out of the exemption. For a 10 to 14 m² room in a medium-sized Dutch city this is a common price.

Scenario 2: €550 per month, €6,600 per year

• Gross rent: €6,600
• Below the threshold? Just, €33 below.
• Tax: €0
• Net rent: €6,600
• Mortgage interest deduction: Fully retained.

This is the optimisation zone. You are as close to the threshold as possible without going over. Beware: if you ask no separate utility fee, you can do this. But charging extra for utilities? Then you have to add that to the €6,600 and you'll likely cross over. Many hospitas in this scenario rent all-in: one amount per month, utilities included, no settlement.

Scenario 3: €700 per month, €8,400 per year

• Gross rent: €8,400
• Below the threshold? No, €1,767 above.
• Tax: the rental income is taxable in box 1; how much you pay depends on your income tax rate.
• Mortgage interest deduction: Still retained, since the entire home stays in box 1.

This is where the pain comes in. If you rent for €700 instead of €550, your gross annual income is €1,800 higher, but because the whole exemption falls away, the tax can eat up that extra income and more. Depending on your tax rate, you may keep less net than at €550 per month. That seems improbable, but it is a direct result of the all-or-nothing kink.

The higher your tax rate, the stronger this effect. The moral: just above the €6,633 threshold you can lose money by asking more. Only at a clearly higher rent do you make up for the tax, and that rent must still fit within the maximum from the points system. Calculate your own situation before you set the rent.

How does the exemption interact with your mortgage interest deduction?

This may be the most important fiscal benefit of the hospita arrangement: your mortgage interest deduction stays 100% intact. The whole home, including the rented-out room, stays in box 1 as your owner-occupied home. There is no split between "owner-occupied part" and "rented-out part".

Compare that to other forms of rental:

• If you rent out your entire home temporarily (for example because you're abroad for a year), separate rules for temporary rental apply, or the home can even move to box 3.
• If you rent out a second home, that is fully in box 3.
• If you rent out a room outside the conditions of the exemption (for example as short stay without BRP registration), the rental income is taxable and the tax treatment can be less favourable.

With proper hospita rental: none of that. You deduct your mortgage interest fully, you pay the imputed-income tax (eigenwoningforfait) over the WOZ value, and your rental income is either tax-free (below the threshold) or taxed at your IB rate (above the threshold), but without the structure of your owner-occupied home changing.

A frequently asked follow-up question: "does this also apply to my business home or a house in the name of a holding company?" No. The scheme is exclusive to natural persons living in their own home. A home in a B.V. (private limited company) falls outside it.

What do you do at filing time?

Here is the beautiful part: if you stay below the threshold, you don't have to do anything. No separate entry on your income tax return, no form, no specification. The rent is simply untaxed and falls outside the return.

That doesn't release you from administration. Keep:

• The rental contract with the hospita clause.
• Proof of the tenant's BRP registration.
• An overview of received rent payments (bank statements suffice).
• Any separate fees for utilities or furniture.

If the Tax Administration ever asks questions, which rarely happens, but can, you must be able to demonstrate within five minutes that you have met all the conditions and stayed below the threshold. A simple folder with these documents on your laptop is enough.

Going above the threshold? Then you declare the rental income in box 1 as income from your owner-occupied home. Our article on hospita rental income tax filing (linked above) walks step by step through how to fill it in.

Frequently asked questions

What if I have two tenants in my house, does the exemption count double?

No, the €6,633 is a total amount for all hospita rental in your house. If you rent out two rooms at €350 per month each (€8,400 total), you are above the threshold and everything is taxed. The Tax Administration adds up all rental income, regardless of the number of tenants.

Can my friend or family member be a hospita tenant?

Yes, a family member or friend may be a tenant, but watch out: the rent must be commercial (so market-conform or at least not a sham construction). If your brother pays €100 per month for a room that would normally fetch €500, the Tax Administration may see that as a disguised gift. Stick to a reasonable, businesslike amount, and remember that the rent may not exceed the maximum from the points system either.

Does the room rental tax exemption also work with Airbnb?

No. Airbnb is in principle short stay, and the exemption requires the tenant to be registered in the BRP. For permanent rental, Airbnb is usually not the right route. For incidental Airbnb rental a different scheme applies: 70% of the rent is then taxed in box 1.

What if I go above the threshold during the year, can I temporarily lower the rent?

In theory yes, but the Tax Administration looks at the total annual income. If in November you suddenly halve the rent to stay below the threshold, that can be flagged as improper use, especially if you raise the rent again in January. It is better to set your annual rent in advance so you stay structurally below the threshold.

Should I link my rent to the threshold in my contract?

No. The rent for a room is regulated: an annual increase must stay within the legal maximum increase, and the rent may never exceed the maximum from the points system. A clause that simply moves the rent with the tax threshold does not fit those rules. Do check each year whether your total still stays below the current threshold. Our complete guide to renting out a room as a hospita covers setting a fair rent.

List your hospita room calmly on Huismaatje

Ready to rent out your room as a hospita? On Huismaatje you list your room for free, plan a viewing night with time slots and pick your housemate at your own pace. List your room →