Do I need a Belgian accountant to file my 2026 tax return for Airbnb furnished rental income?

For assessment year 2026 / income year 2025, an Airbnb furnished rental file in Belgium should not always be treated as a standard Tax-on-Web filing. If the file involves furnished rental income, possible VAT questions, regional tourist-accommodation rules, replacement income or a risk of professional requalification, it is often prudent to have the return prepared and filed by a Belgian accountant or tax adviser. The correct answer depends on the taxpayer’s exact situation.

The figures below are illustrative and relate to income year 2025 / assessment year 2026.

Why an Airbnb furnished rental tax return can be more complex than a standard filing

A Belgian personal income tax return can become technically sensitive when a taxpayer rents out a furnished property through a platform such as Airbnb.

The difficulty is not only the amount of rental income. The key issue is the correct tax qualification of the activity. Depending on the facts, the income may need to be analysed under several angles:

• immovable income, for the use of the real estate itself;

• movable income, for the use of furniture and equipment;

• possible professional income, if the activity is organised in a way that resembles a business;

• possible VAT implications, depending on the services provided and the structure of the activity;

• possible regional tourist-accommodation obligations, for example in Brussels;

• interaction with replacement income, where relevant.

This is why a taxpayer with Airbnb income should be careful before treating the declaration as a simple rental-income entry.

What type of professional is usually appropriate?

For this type of file, the most appropriate professional is generally an ITAA-certified accountant, certified tax accountant or certified tax adviser who is used to Belgian personal income tax and platform rental income.

The professional should ideally be comfortable with:

• Belgian personal income tax;

• rental income from Belgian real estate;

• furnished rentals and Airbnb/platform income;

• the split between immovable and movable rental income;

• the distinction between private income and professional income;

• a basic VAT review;

• filing through Tax-on-Web under a mandate;

• dealing with questions from the tax administration, if needed.

A standard administrative filing service may be sufficient for simple salary or pension returns. For a furnished Airbnb rental file, the more important point is whether the adviser can take a coherent and defensible tax position.

Why the Tax-on-Web mandate matters

If an accountant or tax adviser files the return on behalf of the taxpayer, the usual route is a secured Tax-on-Web mandate.

In practice, the professional creates the mandate, the taxpayer approves it digitally, and the professional can then prepare and file the return. This is important because the adviser is not merely reviewing a draft: they can effectively submit the tax return through the official process.

For assessment year 2026, timing is important because the ordinary Tax-on-Web deadline mentioned in the source analysis is 15 July 2026, unless a later deadline applies for specific income categories. A taxpayer should not assume that a later deadline applies simply because Airbnb income is involved.

What the adviser should review in an Airbnb furnished rental case

In an illustrative case, the taxpayer has one furnished apartment in Belgium, rented via Airbnb during income year 2025, with gross platform income of around €27,000. There is no company, no staff, no breakfast service, no hotel-style reception and no formal professional structure.

Even in that situation, the adviser should not only input the gross amount. They should review several technical points.

Private rental income or professional income?

One of the central questions is whether the Airbnb activity remains a private furnished rental or risks being treated as professional income.

Relevant factors include, among others:

• the number of nights rented;

• the regularity of the activity;

• the level of organisation;

• whether hotel-like services are provided;

• whether staff or subcontractors are involved;

• whether the taxpayer acts through a company or business structure;

• whether the activity is presented commercially;

• whether the property remains primarily private or residential in nature.

The absence of staff, breakfast, reception and a formal business structure may support a private-income position, but it does not automatically remove all risk. The total facts must be reviewed together.

Immovable income and movable income: why the split matters

Furnished rental income often requires a distinction between the part relating to the property and the part relating to the furniture.

The tax treatment of real estate income and movable income is not the same. For that reason, a Belgian tax adviser should check whether the Airbnb income must be split between:

• income from the use of the building or apartment; and

• income from furniture, equipment or movable elements made available to the guest.

This split is one of the reasons why a furnished Airbnb file can be more complex than an unfurnished long-term rental.

VAT and tourist-accommodation rules should not be ignored

Airbnb activity can also raise a VAT question, especially when short-term accommodation is combined with additional services. The correct VAT treatment depends heavily on the facts.

A separate issue is the regional tourist-accommodation framework. In Brussels, for example, a taxpayer may have to deal with tourist-accommodation regularisation or registration issues. These regional rules are not the same as personal income tax, but they may influence how carefully the file should be documented.

A good adviser should therefore check both the income tax position and whether a basic VAT or regional-compliance review is needed.

Replacement income and other Tax-on-Web settings

The analysis also highlights that other elements in the return may matter, such as replacement income or settings in Tax-on-Web that remain active from previous years.

These elements should be reviewed because they can affect the overall return or create inconsistencies. For example, an old setting or box in Tax-on-Web may not reflect the taxpayer’s current situation, even if it appears automatically.

This is another reason why the filing should not be reduced to simply entering Airbnb figures.

How much can professional help cost?

Pricing depends on the adviser, the seniority of the person handling the file and the depth of the review.

For an Airbnb furnished rental return for assessment year 2026, the following ranges can be used as broad market indications:

• around €250 to €450 if the accountant mainly inputs the return based on an existing structured analysis, without a full independent technical review;

• around €500 to €900 for a proper review, preparation and filing of the Tax-on-Web return, including a short review of the Airbnb qualification;

• around €800 to €1,500+ if the adviser also performs a written VAT review, prepares a defensive memo on professional requalification risk, and reviews regional tourist-accommodation regularisation;

• potentially more if a large firm or tax lawyer is involved.

It is advisable to ask for a fixed fee or capped fee before the work starts, especially if the file includes VAT or requalification questions.

What should the taxpayer ask the accountant before engaging them?

Before appointing a professional, the taxpayer should ask whether the adviser can handle both the filing and the technical position.

A useful first message can mention:

• that the return concerns assessment year 2026 / income year 2025;

• that there is furnished rental income through Airbnb or a similar platform;

• that the taxpayer wants the return prepared and filed through Tax-on-Web;

• that the adviser should review the treatment as private furnished rental income;

• that the file may require a split between immovable and movable income;

• that there may be VAT or regional tourist-accommodation points to check;

• that the taxpayer would like an estimate or fee cap before work begins.

This avoids a situation where the accountant agrees to file the return but later discovers that the technical review is outside their scope.

What documents should be prepared?

A taxpayer in this situation should usually prepare a clear package of documents before contacting an accountant or tax adviser.

This may include:

• Airbnb or platform income reports for income year 2025;

• mortgage or tax certificates, if relevant;

• documents relating to the property;

• regional correspondence about tourist accommodation, if any;

• evidence showing the nature of the activity;

• a summary of services provided or not provided to guests;

• replacement-income documents, if relevant;

• any prior written tax analysis or memo.

The better the file is documented, the easier it is for the adviser to take a clear position and prepare the return efficiently.

Frequently asked questions

Is Airbnb income in Belgium always professional income?

No. Airbnb income is not automatically professional income. The qualification depends on the facts, including the level of organisation, frequency, services provided and whether the activity resembles a business.

Can a Belgian accountant file my Tax-on-Web return for me?

Yes. An accountant or tax adviser can generally file through Tax-on-Web using a secured mandate approved by the taxpayer. The taxpayer should confirm that the professional will both prepare and submit the return.

Do I need a VAT review for Airbnb income?

Not always, but a VAT review may be prudent when the activity involves short-term furnished accommodation or additional services. The VAT answer depends on the exact facts.

Is the ordinary Tax-on-Web deadline enough for an Airbnb file?

For assessment year 2026, the ordinary deadline mentioned in the source analysis is 15 July 2026, unless a later deadline applies to specific income categories. A taxpayer should not rely on a later deadline without confirmation from the adviser.

How much should I budget for an Airbnb tax-return review in Belgium?

A simple input-only filing may cost a few hundred euros, while a proper review and filing may be around €500 to €900. More complex VAT, requalification or regional-compliance reviews can cost €800 to €1,500+.

Does a tourist-accommodation regularisation replace the tax return?

No. Regional tourist-accommodation compliance and the Belgian personal income tax return are separate issues. Both may need to be handled consistently.

This article provides a general framework and does not constitute a personalised tax opinion. Tax rules and deadlines can change each year, and the correct treatment depends on the exact facts, documents and figures of each taxpayer.

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