Room rental tax exemption 2026: renting out a room tax-free
Homestay Rental is promoted by the Dutch government. In many cases rental income is tax free.The Dutch government encourages home sharing to help reduce housing shortages. One of the key measures is the room rental tax exemption. If you meet the conditions, you can rent out a room in your home without paying income tax on the rental income.
Besides tax, want to know which permission you need and what your municipality says? Read the rules for renting out a room.
Expected threshold for 2026
For 2026, the exemption is expected to be €6,633 per year (subject to final confirmation). This amount includes all rental-related payments, such as utilities and furniture. When does the exemption apply? You qualify if:
- the room is part of your main residence (not self-contained);
- both you and the tenant are registered at the same address;
- the rental is long-term (e.g. for students or young professionals);
- your total rental income stays below the threshold.
If you qualify, you do not need to declare the rental income, and your home remains fully taxed under the owner-occupied housing rules.
Not sure if it applies to you?
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