Selling your own things
Selling your own used clothes, furniture or electronics is not taxed. It becomes taxable when you buy things to resell for profit, make products to sell, or sell so much and so regularly that it looks like a business.
Platforms such as Vinted, Marktplaats and Etsy report sellers to the Belastingdienst once they reach 30 sales or €2,000 in a year (DAC7). Being reported doesn't mean you owe tax; it means the Belastingdienst may ask what the sales were.
Renting out a room
Renting a room in the home you own and live in is tax-free up to €6,633 in 2026 (kamerverhuurvrijstelling), if the room is not a self-contained home, you and the tenant are both registered at the address, and the rental is for a longer period, for example to a student. Above the limit, the whole rent is taxed.
Short stays through Airbnb or similar don't qualify for the exemption. Check your municipality's rules and your mortgage conditions too.
Freelance work next to a job
Occasional paid jobs are income from other work (resultaat uit overige werkzaamheden): income minus costs, taxed in Box 1. If you work for several clients with some continuity, it can be a business, with deductions such as the self-employed deduction if you meet the 1,225-hour criterion.
- VAT small business scheme (KOR)
- With turnover up to €20,000 a year you can opt out of charging VAT. You then can't reclaim VAT on costs either.
Sources
This article is based on these official pages. If anything here differs from them, the official page is right.
- Inkomstenbelasting over online verkopen (in Dutch)
- Wat betekent DAC7 voor mij als verkoper? (in Dutch)
- Kamerverhuurvrijstelling (in Dutch)
- Kan ik gebruikmaken van de kleineondernemersregeling (KOR)? (in Dutch)
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