Room-rental tax exemption

One of the nicest things about hospita rental: your rental income is often tax-free. That's thanks to the room-rental exemption (kamerverhuurvrijstelling). This page explains how it works and what to watch for.

How much can you receive tax-free?

In 2026 you may receive up to €6,633 in rental income per year without paying tax on it. This amount includes any charge for gas, water, electricity and service costs. The threshold is indexed each year, so check the current amount with the Belastingdienst (Dutch tax authority).

The conditions

To use the exemption:

• You rent out a room in your own (owner-occupied) home where you live yourself.
• The room is not a self-contained dwelling (so no separate front door, kitchen and toilet).
• You and your tenant are registered at the same address with the municipality for the whole rental period.
• It concerns rental for a longer period, not short-stay or tourist rental.

Note: it's all-or-nothing

Stay below the threshold and everything is tax-free. Go over it by even one euro and the exemption lapses entirely, making your rental income taxable. So it pays to keep an eye on your rent and charges. Work out a fair, correct rent with the points system.

What if you rent your own home?

The room-rental exemption is for owner-occupiers. Do you rent yourself? Then different tax rules apply and you also need your landlord's permission. Read more under housing corporations and private landlords & HOAs.

Other financial points

Besides income tax, two more things can come into play: municipal taxes and the impact on your benefits or allowances. In most cases that's good news. Read the separate articles for the details.