Short-term rental in Netherlands: rules and advice for owners

A national act that hands power to councils

The Netherlands regulates holiday letting of homes through the Tourist Rental of Housing Act (Wet toeristische verhuur van woonruimte), in force since 2021. It sets no single national rule: instead it lets each municipality require a registration number shown in every advert, a notification before each stay, an annual night limit, or a permit. The government's own advice is plain: ask your gemeente before you let. Holiday homes zoned for recreation (recreatiewoningen) are not ordinary housing and fall under their own local planning rules.

Letting the home you live in

In the largest cities, holiday letting is tied to your main residence. Amsterdam allows up to 30 nights a year with registration and a permit, and in 2026 introduced a 15-night limit in part of the centre. Rotterdam permits up to 60 nights a year in your main home, with a registration number and a report of the nights let. The Hague issues a three-year permit for your own home, capped at 30 nights a year, with notice before each stay.

Where our Dutch cities fall

• Main residence only, with night limits: Amsterdam, Rotterdam, The Hague, Utrecht, Tilburg and Haarlem.
• Registration and a night cap: Leiden and Maastricht.
• Registration and tourist tax, no night cap identified: Breda.
• Local rules still being confirmed: Eindhoven, Groningen and Delft.

Taxes and formalities

Municipalities levy a tourist tax per night, which the host collects and pays over, and the income must be declared to the Belastingdienst. Many owners' associations and rental contracts restrict holiday letting, so check yours before listing. Fire-safety rules also apply to homes let to guests.

What we tell Dutch owners

See the Netherlands as a market for occasional letting of your own home rather than for buying flats to let to tourists in the big cities. Confirm the rules with your gemeente, obtain the registration number before advertising and keep a log of every night let. Share your plans with us; we study every request and tell you honestly whether and how we can help.