| 🇪🇸 Spain | 2.5–5% | ≈12% | A regional tourist licence (VUT/HUT) plus the national single registry number (mandatory since July 2025) are required. Barcelona is phasing out tourist flats by 2028; the Balearics and parts of Andalusia restrict new licences. | Non-resident EU/EEA owners pay 19% on net rental income (costs deductible); non-EU owners 24% on gross. Annual IBI property tax and Plusvalía on resale apply. | Catalonia & Balearics: ~€2–7 per night |
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| 🇵🇹 Portugal | 3–5% | ≈8% | An Alojamento Local (AL) registration is mandatory. The 2023 national freeze was reversed in 2024–2025; municipalities now set their own containment zones — Lisbon and Porto restrict new ALs in central parishes. | Under the simplified regime, AL income is taxed on 35% of gross revenue (50% in containment zones); non-residents pay a flat 25%. Annual IMI property tax is 0.3–0.45% of the tax value. | Lisbon €4 · Porto €3 per night |
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| 🇫🇷 France | 1.5–4% | ≈8% | Every meublé de tourisme needs a registration number. Primary residences may be let 120 nights a year (mayors can cut this to 90); secondary homes in Paris and many large cities require a change-of-use permit, often with compensation. | Rental income falls under micro-BIC (30% allowance for unclassified rentals, capped at €15,000; 50% for classified) or the réel regime with depreciation (LMNP). Social charges of 17.2% apply on top of income tax for non-residents. | €0.65–15 per night + 10–25% departmental surcharge |
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| 🇮🇹 Italy | 2–4.5% | ≈10% | Every short-term rental must display a national CIN code (mandatory since 2025) and meet fire-safety rules. Florence has banned new STRs in its historic centre, Venice caps nights, and Rome and Milan require SCIA notification. | Rental income can be taxed at the flat cedolare secca of 21% (26% from the second STR property onwards, up to four units) instead of progressive IRPEF. IMU is due yearly on second homes. | €1–10 per night depending on the comune |
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| 🇳🇱 Netherlands | 2.5–4% | ≈9.5% | Amsterdam allows whole-home holiday letting for a maximum of 30 nights a year, only with a permit and national registration number, and bans it entirely in several central districts. Other municipalities set their own caps under the Tourist Rental Act. | Private investors are taxed in Box 3 on a deemed return on net assets (around 6% notional, taxed at 36%) rather than on actual rent; a true actual-return system is planned for 2028. OZB and sewage levies are due annually. | Amsterdam 12.5% of the room rate · most other cities €1–5 per night |
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| 🇩🇪 Germany | 2–3.5% | ≈10% | Berlin, Munich, Hamburg and other cities enforce a Zweckentfremdungsverbot: letting a whole flat short-term needs a permit and a visible registration number. Resort municipalities often require Ferienwohnung zoning approval. | Rental profit is taxed with your progressive income tax (14–45%) after 2% straight-line depreciation and cost deduction. Short-term lodging is subject to 7% VAT once you exceed the small-business threshold. | Berlin 7.5% city tax · Kurtaxe €1–4 per night in resorts |
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| 🇬🇧 United Kingdom | 2–4% | ≈8% | Greater London limits whole-home short lets to 90 nights a year without planning permission. Scotland requires an STR licence for every property; England is introducing a national registration scheme and a dedicated planning use class. | Rental profit is taxed at 20–45% income tax; mortgage interest only earns a 20% tax credit. Non-resident landlords must register with HMRC and pay capital gains tax on disposal. | None nationally · Edinburgh visitor levy 5% from July 2026 |
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| 🇦🇹 Austria | 2–3.5% | ≈10% | Since July 2024 Vienna allows short-term letting in residential zones for a maximum of 90 days a year unless a special permit is granted. Tyrol and Salzburg only allow holiday letting where a Freizeitwohnsitz designation exists. | Rental profit is taxed at progressive income-tax rates (0–55%) after 1.5% depreciation; tourist letting with services may fall under 10% VAT. Property tax (Grundsteuer) is low. | Vienna 3.2% of the room rate · Ortstaxe €1–3.5 per night in resorts |
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| 🇨🇭 Switzerland | 2–3% | ≈4% | Non-residents may only buy holiday homes in designated tourist communes under Lex Koller quotas, and the Second Homes Act caps second homes at 20% per commune. Most resorts require guest registration and collect a Kurtaxe. | Rental income is taxed at federal, cantonal and communal level; the imputed rental value on owner-used homes is being phased out after the 2025 vote. Wealth tax applies to the property's tax value. | Kurtaxe CHF 2–7 per night depending on resort |
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| 🇧🇪 Belgium | 2–3.5% | ≈14% | Brussels requires prior registration and planning conformity for any tourist accommodation; Flanders applies the Logiesdecreet with mandatory notification, and Bruges and coastal towns limit new holiday lets. | Private furnished letting is taxed on the indexed cadastral income plus 40% for movables, not on actual rent, unless deemed professional. Annual property tax (onroerende voorheffing / précompte immobilier) is due. | Brussels ≈€4–5 per night · coastal towns €1–3 |
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| 🇱🇺 Luxembourg | 2–3% | ≈8% | Tourist accommodation must be declared to the Ministry of the Economy (tourism directorate) and to the commune; Luxembourg City applies its zoning rules to furnished tourist lets. | Rental income is taxed at progressive rates up to 42% plus solidarity surcharge, after depreciation and cost deduction. Property tax is very low, but a new national property tax reform is under discussion. | €1–3 per night in most communes |
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| 🇩🇰 Denmark | 2–3.5% | ≈2% | A private home may be let short-term for up to 70 nights a year when booked through a platform that reports to the tax authority (30 nights otherwise). Copenhagen requires registration; summer houses follow separate rules. | Platform-reported letting enjoys a tax-free allowance of about DKK 34,000 a year; 60% of the remainder is taxed as capital income. Property value tax and land tax apply annually. | None |
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| 🇨🇿 Czechia | 3–5% | ≈4% | Hosts must register with the municipality and collect the local accommodation fee. A 2025 national law creates a central eTurista registry and lets municipalities set conditions and limits — Prague is preparing restrictions. | Short-term letting counts as business income taxed at 15% (23% above the threshold), with a 60% lump-sum expense option under a trade licence. VAT registration is required above CZK 2 million turnover. | Prague CZK 50 per night |
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