If you occasionally rent your entire home (e.g., during holidays), 70% of rental income is taxable in Box 1. The 30% automatic expense deduction applies.

Action Steps

1. 1Report rental income as "inkomsten uit tijdelijke verhuur eigen woning"
2. 230% is automatically deducted for expenses (you don't need to track actual costs)
3. 3You keep your mortgage interest deduction during temporary rental
4. 4If rental becomes permanent, property moves to Box 3
5. 5Check local municipality rules for maximum rental nights

Requirements

• •Must be temporary (not permanent rental)
• •Report 70% of income in Box 1
• •Follow local municipality rental regulations

Questions for Bas