Hospita rental tax 2026: filing your return step by step

For many starting hospitas, tax is the biggest uncertainty. Do you have to declare anything? How much is fiscally sensible? What does it do to your mortgage deduction? In this article we walk through the 2026 tax return step by step: what to do within the exemption, what if you go over it, how VAT is handled, and which records you should keep in case the Tax Administration ever has questions.

A note on terminology: "hospita" is a Dutch term for a homeowner who rents out a room in their own home while continuing to live there. We write this article for the typical Dutch private hospita with one or two rented-out rooms in their own home. If you have a more complex situation (a B.V., multiple properties, short stay), always consult a tax adviser, this article is explanation, not advice.

Do I have to declare my hospita income to the Dutch Tax Administration?

The answer hinges on one number: €6,633 for 2026. That is the room rental tax exemption. If your total rental income stays below that amount and you meet all the conditions, the income falls entirely outside your return. No box to tick, no amount to enter, no specification.

Sounds too good to be true? It is a real exemption, explicitly set out in Article 3.114 of the Dutch Income Tax Act 2001. The underlying rationale: small-scale room rental in one's own home is socially useful (eases the housing market) and administratively burdensome for both the hospita and the Tax Administration. Hence this exemption.

If you do go over the threshold, you have to declare the full rent, not only the part above €6,633. We work out both scenarios below.

Scenario A: Below the exemption, declare nothing

If you rent for €500 per month (€6,000 per year, comfortably below the threshold), your return looks the same as without rental:

• Box 1, owner-occupied home: WOZ value, imputed income, paid mortgage interest. Nothing changes.
• Box 1, other income: no mention of the rent.
• Box 3, assets: savings and any investments as usual.

Done. Your tenant is fiscally invisible to you. The only difference compared to a return without rental is that your internal records are a little more extensive (see further below).

Scenario B: Above the exemption, declare everything

If you rent for €700 per month (€8,400 per year, above the threshold), the entire €8,400 must go into your return. Not just €1,767 (the amount above the threshold). The exemption works as a threshold, not as a deduction.

Where do you declare it? In the return form you find it under "Income from owner-occupied home" or, depending on the online version, under "Temporary rental of owner-occupied home". The Tax Administration groups this with other non-regular income from your home. Note that the rate is the same as for your employment income, so 36.97% in the first bracket, 49.5% in the second.

Important: although you declare the rent as income, the home stays box 1 (owner-occupied home). You don't have to shift any part to box 3. That distinguishes hospita rental from, for example, long-term rental of the entire home.

How do you declare hospita income step by step?

This only applies if you go above the exemption. Below the threshold you don't have to do anything. For the 2026 return (filed in spring 2027) you follow this route:

Step 1: Calculate your total annual rental income

Add up all the fees you received from your hospita tenant in 2026:

• Bare rent
• Fees for utilities, water, internet
• Fees for cleaning of common areas
• Any furniture compensation (for furnished rental)

Do not subtract your own costs (such as maintenance, insurance or part of the mortgage) from this. With hospita rental there is no deduction of costs, you declare the gross amount. That is different from rental in box 3 or from entrepreneurship.

Step 2: Open Mijn Belastingdienst

Log in with your DigiD at mijn.belastingdienst.nl. The 2026 return opens from 1 March 2027. Do not start earlier, as pre-filled data will be missing.

Step 3: Go to "Owner-occupied home"

In the menu choose Box 1 → Income from owner-occupied home. You'll see your mortgage data already filled in (interest, debt, WOZ). Below that section there is a question along the lines of: "Did you have income from renting (part of) an owner-occupied home?"

Step 4: Tick "yes" and enter the amount

After "yes" an entry field appears. Fill in the gross annual amount (in our example €8,400). The Tax Administration itself calculates how much tax you owe at the bracket rate.

Step 5: Check your mortgage interest deduction

Important: hospita rental does not affect your mortgage interest deduction. Check that the system still deducts your full interest. You pay tax on the rent, but nothing changes in the owner-occupied status of the property. That is good, it is exactly the fiscal logic behind the scheme.

Step 6: Save the return and supporting documents

Print or download the PDF of your return. Keep that with the supporting documents (rental contract, bank statements, tenant BRP proof) for five years in a separate folder. Five years is the standard retention period for the Tax Administration to impose additional assessments.

What is the impact on your mortgage interest deduction?

Here is one of the finest elements of the hospita arrangement: your mortgage interest deduction stays fully intact, regardless of whether you fall below or above the exemption. That is unique to hospita rental, with other forms of rental you often lose part.

Concretely:

• Below the exemption: no rent to declare, full mortgage interest deduction.
• Above the exemption: full rent declared, full mortgage interest deduction.

Compare that with these alternatives, where you do lose:

• Renting out the entire home (for example a year abroad): the home shifts to box 3 or falls under the temporary-rental scheme with a 70% addition. Mortgage interest deduction lapses for the rented-out period.
• Renting out a second home: entirely in box 3, no mortgage interest deduction possible in box 1 (since it isn't an owner-occupied home).
• Real estate in a B.V.: entirely commercial, different fiscal rules.

With hospita rental everything stays in box 1 as your owner-occupied home. You pay the normal imputed income on the WOZ value, you deduct the full mortgage interest, 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 common mistake: hospitas think they have to deduct "a portion" of their interest in proportion to the rented surface area. That is not so. The home is indivisible in box 1. Deduct the full interest.

Does VAT apply to hospita rental?

For ordinary hospita rental to a natural person who uses the property as living space: no VAT. Rental of living space is exempt from VAT under Article 11(1)(b) of the Dutch Turnover Tax Act. You do not have to register with the Tax Administration for VAT, you charge no VAT to your tenant, and you cannot reclaim input VAT.

When does it differ? Three exception cases that are not relevant for most hospitas:

1. Rental to a business for commercial use, for example a tenant who uses the room as an office and is VAT-liable. Then you can opt for VAT-taxable rental.
2. Short stay under six months with additional services (cleaning, breakfast, bed linen). Then it resembles a hotel function and VAT may apply (9% reduced rate).
3. Rental via a business entity (B.V., sole trader with VAT number). Then different rules apply.

For the typical private hospita renting a room to a student or starter: VAT plays no role. You do not send an invoice with VAT. A simple rent receipt or bank transfer with the description "rent room month X" suffices.

Which records do you need to keep?

The Tax Administration does not formally require you to keep separate records for hospita rental, if you stay below the exemption there is no filing obligation and so no administration obligation in the strict sense. But you must be able to demonstrate within reasonable time, in case of an audit, that you have met the conditions.

Our recommendation: create a digital folder "Hospita rental 2026" and save in it:

The rental contract with hospita clause

One PDF of the signed contract, including the explicit reference to Article 7:232 paragraph 3 of the Civil Code. This proves that this is indeed a hospita arrangement. If you downloaded the contract via the Woonbond, also keep the model contract for reference.

Proof of BRP registration

A BRP excerpt from your municipality showing that your tenant is registered at your address. The tenant can request this themselves at the municipality. Keep the excerpt; this is hard evidence that condition 2 of the exemption is met.

Monthly bank statements

Not all bank statements, but the lines showing that the tenant has transferred the agreed amount each month. An Excel overview is also handy: columns for month, amount received, bare rent, utility fee, furniture contribution. That way you can see at a glance whether you are still below the annual threshold.

Proof of any additional fees

Some hospitas charge a one-off contribution for furniture or a deposit. The deposit does not count towards rental income (it is not rent, it is a security deposit you have to return). But if you keep the deposit on a separate account, save proof of that too.

Photos of the room at the start

Not for the Tax Administration, but for yourself. In a damage dispute at the end of the rental this is gold. Also read our article on getting your deposit back.

Retention period: five years. The Tax Administration can in principle impose additional assessments up to five years back. To be safe you can stick to seven years, that is the period entrepreneurs are required to retain, and you'll always be safe.

What if you make a mistake and it later turns out you were above the threshold?

A mistake on the return is not the end of the world, as long as you confess it yourself before the Tax Administration catches you. Two scenarios:

Voluntary correction within two years. Reading this guide in 2027 and discovering that in 2025 you took in €6,500 while the threshold then was €6,327? You were therefore actually liable to tax and didn't declare it. You can submit a correction yourself via Mijn Belastingdienst or send a letter. With voluntary correction within two years you receive no fine, only the additional assessment and tax interest. That is usually a few tens to a few hundred euros.

Revision after audit. If the Tax Administration discovers it themselves (for example via a sample or a tip), you receive in addition to the additional assessment a fine of up to 25% of the tax amount. In serious cases (intent) it can rise to 100%.

The moral: if you discover a mistake, fix it yourself. Our hospita check helps you assess your situation in advance, fill in your details and you'll see whether you are below or above the threshold, plus which conditions might pinch.

Frequently asked questions

Do I have to declare the rent if it's part of my partner's tax return?

Yes, hospita income is declared by one of the two fiscal partners, usually the one whose name is on the home (or both, if the home is jointly owned). The exemption of €6,633 applies per household, not per partner. Two partners cannot both receive €6,633 tax-free for the same rented-out room.

What if my tenant wants to pay cash to avoid tax?

Don't do it. Within the exemption it makes no difference for you (the rent is tax-free anyway), so receiving the money openly via bank transfer is always wiser. It creates a paper trail that proves your conditions and is also safer, in a dispute you always have proof of payment. Moreover, your tenant is probably a housing-allowance applicant or tax filer for whom paying openly is relevant for their return.

Will I get a bill from the Tax Administration if I'm above the threshold?

No, you pay through your normal income tax return in May. If you go above the threshold, you'll see in your provisional assessment that the rental income has been added to your income, and the bracket rate has been applied. You don't have to expect a separate assessment or form.

Does the room rental tax exemption also apply to my AOW pension or social assistance benefit?

The exemption only works for income tax. For benefits, hospita income is usually counted as income, especially for social assistance or allowances. Ask your municipality or the UWV (the Dutch employee insurance agency) explicitly how they treat hospita rental, because it can reduce your benefit or allowance.

How does it work if I started renting halfway through the year?

No problem, the €6,633 threshold is an annual threshold, not pro rata. If you start renting in July for €600 per month (€3,600 in that year), you are simply below the threshold and everything is tax-free. The next calendar year the meter resets to zero.

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