The City of Amsterdam enacted in 2013 a new regulation, legalizing and regulating the short-term rentals. The Hosts have to respect some requirements and remittance of toeristenbelasting. This page is only designed to give you an overview of the local requirements, but it is the host duty to know the legislation and to comply with the local laws. misterb&b is not a legal adviser : you should have a look at the relevant laws and contact the local authorities or a local professional for further understanding.
Private Holiday Rental (particuliere vakantieverhuur)
Under this category, it is permitted to rent out a unit, for no more than 60 days by calendar year (to 4 people max at once).
Only the main resident of a unit can list it for rental : if the owner, the Host shall obtain the prior consent of any Owner’s Association. If a tenant, the Host shall search the lease to check if the sublease is not prohibited and obtain landlord’s consent.
The rental unit must meet the local safety, maintenance and health standards, especially fire safety. Also, the City of Amsterdam insists on avoiding any noises disturbance for the neighbors : they should be given a way to contact the Host anytime.
For more information on Private Holiday Rental, visit this page about the private holiday rentals on the official website of the Amsterdam City.
This category allows making a professional use of a unit : it is possible to rent out for a period from 7 nights minimum to 6 months maximum (still 4 people maximum at once).
Such a use requires to apply for a short-stay permit (10-years validity) at the Council of the District of location (article 30 Chapitre III, Housing Act). This permit will only be delivered to private market accommodation. The Host must be the main resident of the unit and be registered in the Basisregistratie Personen (Amsterdam civil register).
The rental unit must meet all the local standards, especially the fire safety standards. The rental should not create noise disturbances for the neighbors.
For more information, see this page about short-stay rentals on the official website of the Amsterdam City.
Bed and Breakfast
It is permitted under this category to make a commercial use of a unit. Until 40% of the unit' space can be rented out, without duration limits. Nonetheless, it is required to register as a B&B at the Council of the District of location.
The Host of a B&B has to meet some requirements, of which the Host must remain living in the B&B, offer breakfast and welcome 4 people maximum at once.
For more information, see this page about B&Bs on the official website of the Amsterdam.
The toeristenbelasting applies on every transient occupants. It is a national tax whose the modalities may differ among localities.
In Amsterdam, the tax is 5% assessed on the total amount of rent paid by the guest, except the potential breakfast fees. The Host has the duty to collect if from the Guest and to remit it to the Department of Taxation : this process requires a prior registration.
Visit this page to see a list of contacts than can help you out with the understanding of the local renting laws.