We’ve put together this article to help hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect hosts in Amsterdam. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale.
We recommend that you do your own research as this article isn’t comprehensive, and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed.
There are a number of laws and other rules that apply to hosts of vacation rentals and other kinds of short-term rentals in Amsterdam.
Renting out your property for a short period in Amsterdam can fall under different categories:
- Private vacation rentals
- Bed & breakfasts
- Professional operators
Private vacation rentals
If you’re the main resident of a home and occasionally rent out your entire home, the City of Amsterdam considers it a vacation rental. There are several rules for vacation rentals in Amsterdam.
You need to have a vacation rental permit to rent out your home. A permit can be requested via the website of the municipality of Amsterdam. The permit costs €45 and will be valid until March 31, 2021.
You can only rent out listings of entire homes in Amsterdam for a maximum of 30 nights per year, unless you have a specific permit that allows you to rent out your home for more nights.
According to the Amsterdam Housing Regulations, you are also required to notify the city every time you rent out your entire home. You can learn about the online vacation rental notification system and other information about reporting obligations for vacation rentals on the City of Amsterdam's website.
Finally, at the moment there is currently a ban on vacation rental in three areas in the city center: Burgwallen Oude Zijde, Burgwallen Nieuwe Zijde, and Grachtengordel Zuid. Hosts with an entire home listing in these neighborhoods are not allowed to rent out their homes any longer.
If you don't follow the above rules, you risk a fine from the municipality of Amsterdam.
Bed & breakfasts
The City’s bed & breakfast rules apply to you if you’re the main resident of a home and rent out a room in your home. In Amsterdam, you need a permit for a bed & breakfast. Unlike private vacation rentals, there is no night limit for bed & breakfast listings. Bed & breakfast operators are allowed to rent out the entire year. The City of Amsterdam provides more information on its website about the permit scheme and other requirements to operate a bed & breakfast in your home and how to report your bed & breakfast. Per district, a limited number of permits is available. On the website, you can also find out whether any permits are available in your area.
If you rent out residential space that isn’t your primary residence or you intend to exceed the currently applicable night limits, according to the regulations of the City of Amsterdam you might require respective permits, like a short-term stay license. If your accommodation is not located on residential grounds, different rules might apply. Contact the City of Amsterdam or a qualified legal advisor to learn how the rules apply to your situation.
The income you earn by renting your home may be taxable and in certain cases you may have to pay other taxes. Below you will find some links that can be useful.
The City of Amsterdam provides information about how the tourist tax in Amsterdam works. To make it easier on you, we collect and pay tourist tax from guests who don’t live in Amsterdam on your behalf. Guests will see the tax listed on their invoice.
Check with the Tax and Customs Administration about taxes for vacation rentals and bed & breakfasts.
In certain cases, VAT regulations may apply to your rentals. The Tax and Customs Administration explains who VAT applies to, when VAT is or is not required. We recommend checking with the authorities or other professional advisors to ensure that you follow all applicable rules.