National Airbnb rules2026 34 sources cited

Is Airbnb Legal in Netherlands? 2026 Rules, Permits & Taxes

Source: AirROI Reviewed by , Founder @ AirROI Rules checked

From 31 official sources, 2 Airbnb help pages and 1 news report. Not legal advice.

The short answer

Netherlands Airbnb Rules in Brief

At a glance

Netherlands Airbnb Rules at a Glance

Permit required
Yes
Yearly night cap
30 nights
Fine for hosting without a permit
Up to €110,000
Next rule change
January 2027

The rules in brief

The rules a Netherlands host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Netherlands Airbnb Rules at a Glance
TopicRule
PermitFree registration number, requested once10,30
Who can hostHost must live at the address16,23,28
Building rulesNo tourist rental in housing-association homes16,23
Night capA city may cap the nights per year1,9
GuestsAmsterdam: at most 4 guests16
Listing displayNumber on every listing1,10
PlatformsEU rules on platforms from 20 May 202612,31
SafetyFire safety and smoke alarms23
InsuranceTell the home insurer23
NeighboursHost answers for guest behaviour16,23

Your home

Can You Host an Airbnb in Netherlands? It Depends on the Home

Whether you can host in Netherlands turns on whose home it is and whether you live there.

Your own home, rented whole while you are away

Allowed with conditions

A room in your home while you are present (bed and breakfast)

Allowed with conditions

A second home or investment property you do not live in

Not allowed

A rented home (tenant)

Allowed with conditions

A flat in a building with an owners' association (VvE)

Allowed with conditions

Permit

Do You Need a Permit for Airbnb in Netherlands?

Yes. Short-term rental hosts in Netherlands need the registration number for tourist rental from municipality, through the national Registratiesysteem Toeristische Verhuur (toeristischeverhuur.nl); permits are issued by the city itself. It costs €0.1,10,30

Who needs it
Issued by
Valid for
Processing
On listings
Platform checks

Fees

Fees
FeeAmount
Registration numberFree of charge and issued once per home.€0
Amsterdam holiday-rental permitValid until 1 April of the following calendar year, whenever it is applied for.€76
The Hague holiday-rental permitValid for three years; the registration number and notifications are free.€131.20

Who qualifies

  • Most cities require the host to be registered and living at the address; second homes cannot be let to tourists in Amsterdam, Rotterdam or Haarlem
  • Homes owned by housing associations (woningcorporaties) cannot be let to tourists in Amsterdam and Rotterdam
  • A tenant needs the owner's permission, and an owners' association (VvE) may have to consent
  • Each city sets its own night cap and guest limit

How to apply

  1. Check on the national overview page whether the municipality where the home stands requires registration.
  2. Request the registration number once at toeristischeverhuur.nl, signing in with DigiD, eHerkenning or eIDAS; it is emailed immediately.
  3. Where the city requires a permit (Amsterdam, The Hague), apply to the municipality and wait for the decision before the first booking.
  4. Show the registration number on every listing and report each stay and its number of nights to the city before the guests arrive.
  5. Register with the municipal tax office for tourist tax, even where Airbnb collects it.

Applications go through the official application page .

Permit rules

Free registration number, requested once
Number on every listing
EU rules on platforms from 20 May 2026
A permit only in exceptional cases
Amsterdam holiday-rental permit: €76
The Hague holiday-rental permit: €131.20

Who can host

Who Can Host an Airbnb in Netherlands, and Where

Each city sets its own rules
Host must live at the address
No second homes in Haarlem
No tourist rental in housing-association homes
Landlord or owners' association consent

Local rules

Local Rules in Netherlands's 8 Largest Airbnb Markets

National law sets the floor, and local governments add their own limits on top: zones, days of the week, notice to neighbours and local taxes. These are Netherlands's largest Airbnb markets, with the share of each market's listings that display a registration or licence number where AirROI has the data.

The largest markets and how each registers rentals
MarketLocal registration
Amsterdam North HollandRequired
The Hague South HollandRequired
Rotterdam South HollandRequired
Zandvoort North HollandRequired
Noordwijk South HollandRequired
Haarlem North HollandRequired
Utrecht UtrechtRequired
Eindhoven North BrabantNone
  1. 1. Amsterdam

    North Holland

  2. 2. The Hague

    South Holland

  3. 3. Rotterdam

    South Holland

  4. 4. Zandvoort

    North Holland

  5. 5. Noordwijk

    South Holland

  6. 6. Haarlem

    North Holland

  7. 7. Utrecht

    Utrecht

  8. 8. Eindhoven

    North Brabant

Operating rules

Operating Rules for Netherlands Short-Term Rentals

A city may cap the nights per year
Report each stay before arrival
Amsterdam: 30 nights, 15 in eight central areas
Rotterdam: 60 nights
Utrecht: 60 nights
The Hague: 30 nights
Haarlem: 30 nights
Zandvoort: 120 nights in 2026, 30 from 2027
Amsterdam: at most 4 guests
Fire safety and smoke alarms
Host answers for guest behaviour
Tell the home insurer
Bed and breakfast has no night cap

Taxes

How Much Are Airbnb Taxes in Netherlands?

Tourist tax is set by each city (6.5% to 12.5% of the price, or €2.58 to €6.20 per person per night), plus 21% VAT for hosts who count as VAT entrepreneurs.

How Much Are Airbnb Taxes in Netherlands?
TaxRateCollected by
Tourist tax (toeristenbelasting / logiesbelasting): Amsterdam, Rotterdam, The Hague, Haarlem Amsterdam 12.5% of the listing price including cleaning fee; Rotterdam 6.5% of the price; €6.20 per person per night in The Hague and Haarlem—18,22,24,32Airbnb
Tourist tax (toeristenbelasting): other municipalities Utrecht 10% of the overnight price; per person per night €5.25 in Eindhoven, €3.30 in Zandvoort and €2.58 in Noordwijk—4,5,6,7Host
VAT (btw) on short-stay accommodation 21% of the price from 1 January 2026 (9% before), for hosts who count as VAT entrepreneurs21%14,15Host

What the host still handles

Fines

How to Avoid Airbnb Fines in Netherlands

Fines in Netherlands fall on hosting without the registration number for tourist rental, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

Changes

What's Changed in Netherlands's Airbnb Rules, and What's Next

2 changes are scheduled after October 20, 2026; the most recent rules are listed first.

  1. January 1, 2027 Upcoming
    Zandvoort cuts the whole-home night cap from 120 to 30
  2. January 2027 Upcoming
    Amsterdam tourist tax to rise from 12.5% to 16%
  3. August 14, 2026
    Dutch law implementing the EU short-term rental regulation published
  4. May 20, 2026
    EU Regulation 2024/1028 applies
  5. April 1, 2026
    Amsterdam halves the night cap in eight central areas
  6. January 1, 2026
    Fine categories indexed
  7. January 1, 2026
    VAT on short-stay accommodation rises from 9% to 21%

Earnings

What Could a Short-Term Rental in Netherlands Earn?

The rules shape the numbers: a permit that costs €76 a year and a cap of 30 nights a year. For a specific address, the Airbnb income calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Netherlands Airbnb Rules: Frequently Asked Questions

Is Airbnb legal in the Netherlands?

Yes. The national government says everyone should be able to rent out their home to tourists, as long as it causes no nuisance and does not come at the expense of people looking for housing. Each municipality sets the conditions, which in the large cities include a free registration number and a night cap.9,10

Do I need a permit for Airbnb in the Netherlands?

A registration number is required where the municipality has introduced registration, which covers the large cities. Amsterdam and The Hague also require a holiday-rental permit; Rotterdam and Utrecht ask for registration and advance notification of each stay.10,16,20,23,29

How much does the registration number or permit cost?

The registration number is free. The Amsterdam holiday-rental permit costs €76 and is valid until 1 April of the following year; The Hague charges €131.20 for a permit valid three years.16,20,30

How many nights can I rent out my home in the Netherlands?

It depends on the city: 30 nights a year in Amsterdam (15 in eight central areas since 1 April 2026), The Hague and Haarlem, and 60 nights in Rotterdam and Utrecht. Zandvoort allows 120 nights in 2026 and 30 from 1 January 2027.17,21,23,25,28,29

Can I rent out a home I do not live in?

Not in Amsterdam, Rotterdam or Haarlem, where tourist rental is limited to the person who lives at the address and is registered there. Homes owned by housing associations cannot be let to tourists in Amsterdam or Rotterdam.16,23,28

Does Airbnb collect tourist tax in the Netherlands?

Yes, in Amsterdam, Rotterdam, The Hague and Haarlem, where Airbnb charges guests and pays the city. Elsewhere, such as Utrecht, the host charges guests and files with the municipality. Hosts still register with the municipal tax office.18,24,32

How much is the tourist tax in Amsterdam, Rotterdam and Utrecht?

Amsterdam charges 12.5% of the overnight price excluding VAT, Rotterdam 6.5%, and Utrecht 10% in 2026. The Hague and Haarlem charge €6.20 per person per night.6,18,22,24,32

Do I charge VAT on Airbnb stays in the Netherlands?

Only if you count as a VAT entrepreneur. The rate on short-stay lodging is 21% from 1 January 2026, and the Belastingdienst treats someone who regularly lets a holiday home as running a holiday-accommodation business. Entrepreneurs with turnover up to €20,000 a year can use the small-business scheme (KOR).14,15

What is the fine for illegal Airbnb rental in the Netherlands?

The national maximum is €27,500 for letting without a required permit or beyond the night cap, and €110,000 for a repeat within four years; each city sets its own amounts within those limits. Advertising without a registration number carries a maximum of €11,000.1,3,13

Must I show the registration number on my listing?

Yes, in every municipality that requires registration. The number must appear in each advertisement, and platforms may not publish an offer without it.1,10

Which rules changed in 2026?

VAT on short stays rose from 9% to 21% on 1 January 2026, Amsterdam cut the cap to 15 nights in eight central areas on 1 April 2026, and the EU rules making platforms check registration numbers and share monthly data applied from 20 May 2026.14,17,31

What changes in 2027?

Zandvoort cuts its whole-home cap from 120 to 30 nights on 1 January 2027. Amsterdam's coalition has announced a tourist tax of 16% from 2027, subject to council approval.25,34

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. Pages on amsterdam.nl were read in a browser because the site blocks scripts; the Den Haag pages were read from Internet Archive copies dated between January 26, 2025 and June 9, 2026.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the local authority has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. Huisvestingswet 2014 · Wetten.overheid.nl
  2. 2. Staatsblad 2026, 231: Wet van 8 juli 2026 tot wijziging van de Huisvestingswet 2014 (Verordening (EU) 2024/1028) · Officiële bekendmakingen
  3. 3. Wetboek van Strafrecht, artikel 23 (fine categories) · Wetten.overheid.nl
  4. 4. Verordening op de heffing en invordering van toeristenbelasting Zandvoort 2026 · Gemeente Zandvoort (Lokale wet- en regelgeving)
  5. 5. Verordening toeristenbelasting Noordwijk 2026 · Gemeente Noordwijk (Lokale wet- en regelgeving)
  6. 6. Verordening toeristenbelasting gemeente Utrecht 2026 · Gemeente Utrecht (Lokale wet- en regelgeving)
  7. 7. Verordening op de heffing en de invordering van toeristenbelasting 2026 (Eindhoven) · Gemeente Eindhoven (Lokale wet- en regelgeving)
  8. 8. Huisvestingsverordening gemeente Eindhoven 2025-2029 · Gemeente Eindhoven (Lokale wet- en regelgeving)
  9. 9. Woning verhuren aan toeristen · Rijksoverheid
  10. 10. Wet toeristische verhuur · Volkshuisvesting Nederland (Ministry of Housing and Spatial Planning)
  11. 11. Overzicht registratieverplichting · Volkshuisvesting Nederland
  12. 12. Europese verordening datadeelplicht kortermijnverhuur · Volkshuisvesting Nederland
  13. 13. Verhoogde bestuurlijke boete bij woonfraude · Volkshuisvesting Nederland
  14. 14. Btw-tarief logies · Belastingdienst
  15. 15. Voorwaarden voor deelname aan de kleineondernemersregeling (KOR) · Belastingdienst
  16. 16. Apply for a holiday rental permit · City of Amsterdam
  17. 17. Regels vakantieverhuur deel Centrum en Pijp · Gemeente Amsterdam
  18. 18. Tourist tax (toeristenbelasting) · City of Amsterdam
  19. 19. Holiday rentals · City of Amsterdam
  20. 20. Vergunning of ontheffing toeristische verhuur aanvragen · Gemeente Den Haag
  21. 21. Vergunning woningverhuur tijdens vakantie aanvragen · Gemeente Den Haag
  22. 22. Toeristenbelasting · Gemeente Den Haag
  23. 23. Toeristische verhuur van woningen · Gemeente Rotterdam
  24. 24. Aangifte logiesbelasting doen · Gemeente Rotterdam
  25. 25. Regels toeristische verhuur · Gemeente Zandvoort
  26. 26. Vakantieverhuur woning wordt maximaal 30 nachten · Gemeente Zandvoort
  27. 27. Regels gebruik woningen · Gemeente Noordwijk
  28. 28. Regels vakantieverhuur · Gemeente Haarlem
  29. 29. Woning (onder)verhuren · Gemeente Utrecht
  30. 30. Registratie- en meldplicht toeristische verhuur · Gemeente Katwijk
  31. 31. Verordening inzake kortetermijnverhuur van accommodatie in het EU-Publicatieblad verschenen · Expertisecentrum Europees Recht (Ministry of Foreign Affairs)
  32. 32. Occupancy tax collection and remittance by Airbnb in Netherlands · Airbnb Help Center
  33. 33. Responsible hosting in the Netherlands · Airbnb Help Center
  34. 34. Amsterdam verhoogt toeristenbelasting stapsgewijs naar 20 procent · Hospitality Management