What does it cost a landlord to register a tenant? Full breakdown and profitability in 2026
Property owners in the Netherlands often wonder whether to register a tenant at their apartment's address and what it costs. In 2026, given changes in tax law and BRP (Basisregistratie Personen) rules, the question is more relevant than ever. This article examines the landlord's costs, legal issues, taxes, risks and potential benefits — facts and calculations rather than emotion.
1. The legal basis for registration in the Netherlands
Address registration in the Netherlands is governed by several important laws:
- Wet basisregistratie personen (BRP)— the main law governing population registration.
- Huurwet (tenancy law)— governs relationships between landlords and tenants.
- Belastingwet (tax law)— determines how registration affects taxes (Box 1 and Box 3).
- Burgerlijk Wetboek (Civil Code)— articles 3:1–3:269 relating to ownership and tenancy rights.
Amendments introduced in 2026 strengthened landlords' responsibility for accurate BRP records. If a landlord registers someone who does not live at the address, the municipality may fine the owner up to €4,410 for providing false information.
2. What expenses does a landlord incur when registering a tenant?
Registering a tenant can mean both income and additional obligations. Here is a complete list of expenses:
2.1. Utilities
If the agreement does not state that the tenant pays utilities separately, the landlord covers water, electricity, gas and heating. In 2026 the estimated average bill per person is €80–150 per month. Registering 2–3 people may increase costs by €200–450 monthly.
2.2. Taxes
A registered tenant increases the landlord's Box 1 tax base (rental income). The tax rate is 37% up to €75,518 and 49.5% above that. Additionally, if a tenant receives allowances (huurtoeslag, zorgtoeslag), this may affect the landlord's overall tax burden.
2.3. Administrative costs
Preparing the agreement, notarised authorisation (machtiging) and forwarding official mail may cost €150–400 per tenant annually.
2.4. Insurance and risks
Property insurance (opstalverzekering) and third-party liability insurance (aansprakelijkheidsverzekering) may increase when a registered person lives at the property, adding €50–120 per year.
3. Benefits for landlords
Despite the costs, registering a tenant may offer genuine advantages:
- Additional rental income (stable if the tenant pays on time)
- Tax deductions (deducties) for the costs of maintaining the property
- The possibility of recovering utility costs from the tenant
- A higher sale value for the property (a registered tenant can be an advantage for buyers)
4. Practical calculations for 2026
Let's calculate costs for a typical three-room apartment in Rotterdam (85 m²):
| Expense | Annual cost |
|---|---|
| Utilities (per tenant) | 2 400–5 400 € |
| Additional taxes | 1 200–2 800 € |
| Administrative costs | 300–600 € |
| Insurance | 150–300 € |
| Total costs | 4 050–9 100 € |
On the other hand, rent of €1,400–2,200 per month produces €16,800–26,400 annually. After deducting expenses, the net profit remains positive.
5. Risks for the landlord
Key risks include:
- The tenant stops paying — eviction may cost €3,000–7,000
- Property damage — repairs of €1,000–5,000
- Problems with neighbours — complaints and fines
- Tax inspections — fines up to €8,820
6. Conclusion: is it profitable in 2026?
Yes. With the right approach, registering a tenant remains profitable for landlords. The important things are finding a reliable tenant, making a proper contract and accounting for expenses.