Letting an apartment as a holiday rental in Middelkerke, on the seafront or in the centre, means complying with several overlapping sets of rules: the Flemish decree, safety certificates and local municipal taxes. Here is what an owner really needs to put in place in 2026, without the Dutch-language jargon.
Which regulations apply in Middelkerke?
As Middelkerke is in Flanders, holiday letting there is governed by the Logiesdecreet, the Flemish decree of 5 February 2016. This text governs all tourist accommodation offered for payment. On top of this come Middelkerke's own municipal regulations, notably on taxes. Neither the Brussels ordinance nor the Walloon Tourism Code applies here.
A vakantiewoning, or holiday home, is officially defined as tourist accommodation offered on the market in which the tourist has their own kitchen, their own sleeping area and a private bathroom and toilet. This is the typical profile of an Airbnb apartment on the coast.
The planning permit: case by case
Middelkerke has published no municipal zoning for holiday homes, no dedicated planning regulation and no map of authorised zones. So it is Flemish law that decides: turning a dwelling into a holiday home is a change of use that requires an omgevingsvergunning (environmental permit) as soon as the letting exceeds four periods of thirty consecutive days per year, and the land-use plan applicable to the address (BPA or RUP) must allow it. The answer changes from one street to the next, and registration with Toerisme Vlaanderen does not replace this permit.
The good news: the municipality does process and grant this type of application. The published decisions of the municipal executive show, on 28 July 2026, two change-of-use permits to holiday accommodation, one of them for six apartments in the same building. Regularising a property that is already let follows the same procedure as a new application. Each application remains an individual decision, often subject to a public inquiry, and any third party concerned can appeal to the provincial executive (deputatie) within thirty days of the notice being posted. Have the applicable plan checked by the Omgeving department before putting anything online.
Registration with Toerisme Vlaanderen
All tourist accommodation in Middelkerke must be registered (aanmelding) with Toerisme Vlaanderen before the first night, supported by the safety certificates. This notification enters the accommodation in the Flemish register of tourist accommodation. It is mandatory, whether the owner lets for a few weeks or all year round.
In practice, the owner gathers proof of their right to use the property and the required certificates, fills in the notification form (modeldocumenten available on toerismevlaanderen.be), then submits the application and keeps the acknowledgement of receipt. The mandatory information must then appear on the Airbnb or Booking listings.
The fire safety certificate (ACEG)
Since 29 September 2025, the fire safety certificate for small accommodation has been issued by ACEG vzw, and no longer by Vinçotte. This concerns accommodation with a single rental unit and a maximum of 12 sleeping places. Applications have been made digitally via the ACEG e-loket since 1 October 2025, and the inspection follows Bijlage 2 of the Logiesdecreet.
The on-site visit checks smoke detectors, escape routes, signage and materials. This is the longest step in the process (HOSTEA data, 2026): on the files we have handled around Middelkerke and Ostend, full registration takes 4 to 8 weeks in practice, with most of the delay coming from preparing the fire safety certificate.
Since 29/09/2025, ACEG vzw has issued the brandveiligheidsattest for small tourist accommodation in Flanders. Apply via the ACEG e-loket; forms are on toerismevlaanderen.be.
Lodging tax and second-residence tax: €950, not cumulative
On 17 December 2025, Middelkerke adopted three tax regulations for the tax years 2026 to 2031: a tax on operating tourist accommodation, a second-residence tax and a general environmental tax. An apartment let as a holiday home pays the first and the third, not the second.
The lodging tax: €950 per year
The rate is €950 per rental unit per year for the holiday home category, fixed over the six tax years, with no indexation. It was €800 under the previous regulation, an increase of 18.75%. The tax is payable by the operator, with the owner of the building jointly and severally liable for payment. It is indivisible: the situation on 1 January is what counts, with no pro rata if letting starts or stops during the year.
A particularity of Middelkerke: the regulation provides for no declaration. The municipality assesses the tax on the basis of the data it knows, first and foremost the data from Toerisme Vlaanderen. Registering your accommodation therefore automatically triggers the tax, and in return there is no surcharge for failure to declare. Nor does the regulation set any amount to be passed on to the guest.
The second-residence tax is not added on top
The 2026 rate is €950 for a standard dwelling and €850 for a studio of no more than 40 m² of living space, rising by €10 a year until 2031. It is payable by the owner of a dwelling where nobody is domiciled on 1 January. But the regulation expressly excludes from this definition “rental units that form part of the operation of a business providing accommodation”. An apartment operated as a holiday home therefore leaves the second-residence tax and comes under the lodging tax. Have this confirmed by the Finance department for a property that is in the process of being brought into compliance, as it may find itself in between the two.
What it costs
For a standard apartment operated as a holiday home: €950 of lodging tax plus €75 of general environmental tax, i.e. €1,025 per year. The same property left empty, with nobody domiciled there, pays €950 of second-residence tax plus the same €75, i.e. also €1,025. Switching to tourist letting therefore costs nothing extra in municipal taxes in Middelkerke. The only exception is a studio of 40 m² or less, for which the switch costs €100 more per year, as there is no studio category in the lodging tax. There is no per-night tourist tax. These amounts are those of the regulations in force: have your situation validated by the municipality or your accountant before doing any profitability calculation.
Do you need a permit to let for a few weeks a year?
Letting for a maximum of 4 periods of 30 consecutive days per year is exempt from the change-of-use planning permit, but remains subject to mandatory registration with Toerisme Vlaanderen and to the safety certificates. The thirty-day period starts at the beginning of each letting, even one lasting a week: a normal Airbnb calendar uses up the exemption by the second month. And the exemption does not apply if the land-use plan or the building's original permit imposes residential use.
The risk of non-compliance is not theoretical. Since 2023, platforms such as Airbnb and Booking have been passing hosts' income on to the Belgian tax authorities under the European DAC7 directive, which makes active accommodation easy for the administration to identify.
How HOSTEA brings you into compliance
HOSTEA handles the entire compliance process for owners in Middelkerke and on the Belgian coast. Our HOSTEA Conform' offer covers preparing the fire safety file, coordinating with ACEG, registration with Toerisme Vlaanderen and checking the mandatory information on listings.
The goal is simple: accommodation that is registered, safe and ready to let, without the owner having to find their way alone through Dutch-language procedures and municipal regulations.
Check my property's compliance
FAQ
Do you need to register your property to let it as a holiday rental in Middelkerke?
Yes. All tourist accommodation in Middelkerke must be registered with Toerisme Vlaanderen (aanmelding) before the first night, with the safety certificates. As Middelkerke is in Flanders, it is the Logiesdecreet that applies, not the Brussels ordinance or the Walloon Tourism Code.
Who issues the fire safety certificate in Middelkerke in 2026?
Since 29 September 2025, ACEG vzw has issued the fire safety certificate for small tourist accommodation in Flanders (one unit, a maximum of 12 sleeping places). Applications have been made digitally via the ACEG e-loket since 1 October 2025, and the inspection follows Bijlage 2 of the Logiesdecreet.
How much is the second-residence tax in Middelkerke?
€950 in 2026 for a standard dwelling, €850 for a studio of no more than 40 m² of living space, then €10 more each year until 2031. But an apartment operated as a holiday home is not subject to it: the regulation excludes rental units that form part of the operation of an accommodation business. Instead, it pays the lodging tax, €950 per year, plus €75 of environmental tax.
Do you need a permit to let in Middelkerke?
The change-of-use planning permit is required as soon as the letting exceeds 4 periods of 30 consecutive days per year, and it can only be granted if the land-use plan for the address allows holiday accommodation. Middelkerke processes these applications case by case and does grant some. The four-period exemption never exempts you from registration with Toerisme Vlaanderen or from the safety certificates.
Are the two municipal taxes cumulative in Middelkerke?
No. Article 2 of the second-residence regulation excludes rental units that form part of the operation of an accommodation business. An apartment operated as a holiday home therefore pays the lodging tax (€950) and the environmental tax (€75), i.e. €1,025 per year, and not the second-residence tax. This exclusion assumes genuine operation as tourist accommodation, registered with Toerisme Vlaanderen and known to the municipality: a property let without this registration remains liable to the second-residence tax, €950 (€850 for a studio). This is the opposite of Koksijde and Ostend, where the regulations lead to both taxes being charged, and of Nieuwpoort according to a combined reading of its regulations.
How long does it take to bring a property into compliance?
In practice, based on the files handled by HOSTEA around Middelkerke and Ostend in 2026, allow 4 to 8 weeks between starting the procedures and compliant letting. Most of the delay comes from preparing the fire safety certificate, not from the registration itself.
What is a vakantiewoning under Flemish regulations?
A vakantiewoning, or holiday home, is tourist accommodation offered on the market in which the tourist has their own kitchen, their own sleeping area and a private bathroom and toilet. This is the official definition that covers most apartments let as holiday rentals in Middelkerke.
About the author
Victor Timmermans is the founder of HOSTEA, a short-term rental property management company specialising in the Belgian coast. He helps second-home owners with Logiesdecreet compliance, rental management and income optimisation, from De Panne to Knokke-Heist.
This article is for information purposes only and does not replace professional legal or tax advice. Always check Middelkerke's official municipal regulations.
Official sources
- Flemish decree on tourist accommodation (Logiesdecreet), 5 February 2016, Vlaamse overheid.
- Toerisme Vlaanderen, aanmelding toeristisch logies, 2026, toerismevlaanderen.be.
- ACEG vzw, brandveiligheidsattest kleine logies (since 29/09/2025), info-be.aceg.be.
- Gemeente Middelkerke, belasting op de tweede verblijven 2026-2031, municipal council of 17/12/2025, articles 2 to 4 and 7, publicaties.middelkerke.be.
- Gemeente Middelkerke, algemene milieubelasting 2026-2031, municipal council of 17/12/2025, publicaties.middelkerke.be.
- Gemeente Middelkerke, bekendmakingen of the decisions of the municipal executive of 28/07/2026 (omgevingsvergunningen for a change of use to vakantiewoning).
- Gemeente Middelkerke, belasting op het exploiteren van toeristische logies 2026-2031, municipal council of 17/12/2025, articles 2 to 7, publicaties.middelkerke.be.
- Gemeente Middelkerke, middelkerke.be.
Related articles: Airbnb regulations on the Belgian coast · Airbnb property management in Middelkerke · Airbnb property management in Ostend · HOSTEA Conform'
Last updated: 10 September 2026. Changelog: 6 July 2026, article created, ACEG takeover (29/09/2025); 10 September 2026, correction of the cumulation point (the second-residence tax is not added to the lodging tax), 2026-2031 amounts read from the regulations of 17 December 2025, total charge of €1,025, planning section.