Hospita regulation 2026: tenant and landlord rules

The term "hospita regulation" (in Dutch: hospitaregeling) shows up on Belastingdienst pages, in rental ads and contracts, but what does it actually mean? For both tenants and resident landlords, the regulation has direct consequences for tax, tenant protection and what happens after the probation period. Here is the lay of the land for 2026.

What is the hospita regulation formally?

The hospita regulation is not a single law but a combination of fiscal and tenancy-law exceptions that apply when a main resident sublets a room in their own home. The main resident is called a "hospita", the tenant is an "inwonende huurder" (resident tenant).

The regulation sits in two different laws:

• Tax: article 3.114 of the Dutch Income Tax Act, the "kamerverhuurvrijstelling" (room rental exemption). Up to €6,350 (reference year 2026) per year, the hospita can receive rental income tax-free.
• Rental law: article 7:232 paragraph 3 of the Dutch Civil Code, which allows a 9-month probation period before regular tenant protection takes effect.

The combination makes the regulation attractive for landlords who want to rent out a spare room without fiscal hassle, and for tenants who want an affordable room in an ordinary home instead of a converted student building.

What conditions does the hospita have to meet?

To qualify for the tax exemption, the hospita has to meet several requirements. Miss one and the exemption is gone, meaning all rental income becomes taxable.

1. Main residence: the hospita must live in the home and be registered there in the BRP (Basic Personal Records Database).
2. A room or rooms in the same home, not a separate floor with its own front door that legally counts as an independent dwelling.
3. No short-term rental: the regulation does not apply to Airbnb-style letting. The tenant must live there on a durable basis.
4. Annual cap: in 2026 the exemption sits at €6,350 (all rental income combined, including service charges above actual costs). Go above that and no exemption applies on the whole amount, so you pay income tax in box 1 or via rental income in box 3, depending on your situation.

What rights does the tenant have?

For anyone renting a hospita room, the regulation is less optional than some hospitas suggest. The most important rights:

9-month probation period

The law gives the hospita the right to terminate the tenancy without cause within the first 9 months, observing a notice period (minimum 3 months). That sounds harsh, but it is meant as a mutual probation: you live under the same roof and the dynamic might not work out.

After those 9 months you get full tenant protection as a renter. That means the hospita cannot send you away on a whim. Termination has to go through a court, on grounds such as urgent personal use, non-payment or serious nuisance.

Many hospitas think (or pretend) the probation period is permanent. It is not. Read our article lodger eviction rights Netherlands for the details.

BRP registration

You have the right to register at the BRP at the address where you live. The hospita cannot legally block this, even if the contract says "no registration allowed". Such a clause is unlawful. Without BRP registration you cannot get DigiD, no healthcare allowance, no housing benefit and no normal banking life in the Netherlands.

Maximum rent via the points system

Since the Affordable Rent Act (July 2024), almost every hospita room falls under the points system. The maximum rent the hospita is allowed to charge depends on the number of points the room scores (size, energy label, amenities). If you pay more than allowed, you can file a rent assessment request with the Huurcommissie (Rent Tribunal). The procedure costs around €25 and can save you hundreds of euros per month.

Calculate the points score of your room yourself.

What obligations does the tenant have?

It is not a one-way street. A hospita room is someone's home, so specific house rules apply:

• Respect for house rules that are reasonable and agreed in advance (no parties after 23:00, no overnight guests without discussing, etc.). Some restrictions are not legally enforceable, but it is also not a shared housing setup where anything goes.
• Pay rent on time, like any other rental.
• Liable for damage you cause yourself (broken window, spilled wine on the sofa).
• Clear communication at departure, respect the notice period.

Does the hospita regulation differ per city: Utrecht, The Hague, Rotterdam?

No. The hospita regulation is a national rule that works identically across the Netherlands. The exemption cap (€6,350 in 2026), the 9-month probation and the fiscal conditions are the same in Utrecht, The Hague, Rotterdam, Eindhoven and Amsterdam.

What does differ per municipality:

• Local housing permits: some cities require an "omzettingsvergunning" (conversion permit) or a rental permit for room rentals, even if the main resident stays. Amsterdam: not required if the hospita keeps living in the home. Utrecht and The Hague: case by case.
• WOZ valuations and therefore the points score: a room in an Amsterdam canal-house scores more points than the same room in Groningen.
• Local enforcement: Amsterdam has actively enforced rules against private-sector landlords above the points cap since 2024. Other cities lag behind.

What are the most common mistakes?

By hospitas:

1. No written contract. Verbal agreements work until they do not. A minimal contract saves enormous amounts of friction. See hospita rental contract essentials.
2. Renting above €6,350 without consulting a tax advisor, ending up with a tax bill of several thousand euros.
3. Forgetting that the probation period ends after 9 months. You cannot keep someone "on probation forever".
4. Refusing BRP registration or putting an unlawful clause about it in the contract.

By tenants:

1. Agreeing to rent that is too high without checking the points score.
2. Not insisting on a written contract ("we trust each other anyway").
3. Hauling in stacks of belongings the day after moving in as if it is shared housing, without thinking about how that lands with the hospita.
4. Handing over an ID copy without asking why. That is usually not necessary. See landlord asking for ID document Netherlands.

What if the hospita regulation does not actually apply?

Sometimes someone offers a "hospita room" but the situation factually falls outside the regulation. For example: the "hospita" no longer lives in the home (moved in with a partner), or the rented part has its own front door and its own kitchen (independent dwelling).

In those cases there is no exemption and no probation period. The full rent is taxable and the tenant gets full tenant protection from day one. For the tenant that is legally more favourable. For the hospita it means the agreed setup does not work as intended.

On Huismaatje we filter for verifiable hospitas: people who actually live in the home and who apply the regulation correctly. That saves both parties a lot of hassle. For the broader picture, read our tenant rights Amsterdam complete guide.

Frequently asked questions

What if my hospita suddenly wants to raise the rent by €200 after a year?

A rent increase cannot happen arbitrarily. The hospita must follow the statutory annual maximum rent increase (in 2026 around 4.5% for regulated rentals). A jump of €200 in one go is almost always against the rules. Ask in writing for a justification and check via the Huurcommissie if the new rent goes above the points cap. See also rent increase Netherlands 2026 tenant rights.

As a hospita, do I have to charge VAT on the rent?

No. Room rentals for housing purposes are exempt from VAT. This applies regardless of if you fall within the income-tax exemption of €6,350.

Does the deposit count toward the €6,350 cap?

No, a deposit is not income. It is a security deposit that you return to the tenant after the rental ends, in principle. What does count: all fixed monthly rent, service charges above actual costs, and any passed-on energy bills.

Can I as a tenant terminate the hospita room before the 9-month probation ends?

Yes. The probation period mainly protects the hospita: they can terminate without cause. As a tenant you can simply give notice according to the contractually agreed term (often 1 month). Insist that the notice period in the contract is reasonable for your situation.

What if my hospita claims the regulation applies but does not actually live in the home?

Then the situation does not qualify as a hospita arrangement. Legally it is ordinary rental or sublet, with full tenant protection from day one. Fiscally, the owner has to declare the rent as income without any exemption. In doubt? Get free advice from Juridisch Loket or !WOON in Amsterdam.