Renting a room - do I pay taxes

According to article 4 of the tax regulation on second homes (www.brussels.be/artdet.cfm/docOBOCVqBt4nc= ) where the occupant is not registered at the population register of the City), students who live in a student room do not have to pay a tax for that.

On the other hand, the tax regulation on a furnished accommodation (www.brussels.be/artdet.cfm/docOBOCVqBt4nc=) says that people who let this accommodation need to pay a tax.

if you rent out an unfurnished flat you do not pay tax on the income. if it is furnished, you pay tax on the income for the furniture. if you have a second property there is a tax of 1000 a year on it. since you do not have a second property, you should be ok with that. for the furniture in the room, say the rent for the furniture is 10 euro a month or something like that and declare it on your tax form. the income for the empty room is tax free.