Working as a self-employed beauty therapist — what do you earn?

For a hairdresser renting a chair, this issue does not arise. They manage their own till, see every payment come in, and know at the end of the day exactly what was taken. But a beauty therapist working on commission in a spa does not have that position. The booking system belongs to the spa, the payment runs through the spa, and the settlement is whatever the spa makes of it.

That does not have to be wrong — but it starts to chafe the moment you have no records of your own to compare against.

More and more beauty therapists work as self-employed professionals: in their own practice, renting a treatment room at a beauty salon, on commission in a day spa, or a combination. A different model at each workplace, different costs, a different net result. And at every location the same question: what do you actually keep?

Are you a salon owner working with self-employed beauty therapists? The settlement affects your bookkeeping too — further on you will find what you need to know.

New to renting a workspace? Start with what chair rental is and how it works.

Three workspace models — and the difference is who handles the payment

The way you work does not only determine your income. It also determines how much grip you have on your own numbers.

Your own practice. At home or in a rented treatment room. Your own clients, your own products, your own prices. You handle payments yourself and know exactly what comes in. All costs — rent, furnishings, equipment, products, insurance — are yours. The highest earning potential, but also the most risk. And on a quiet Monday you pay just as much rent as on a fully booked Friday.

Renting a treatment room at a salon. The host provides a treatment space with a treatment bed, equipment and sometimes products. What you pay is typically a fixed rent per day or half-day — typically €40–60 per day excluding VAT. You work independently: your own Chamber of Commerce registration, your own prices, your own clients, your own till. This model works the same as chair rental for hairdressers.

On commission in a spa or wellness centre. Here things work fundamentally differently. The spa books the clients, often sets the prices, collects the payment and settles at the end of the month on a commission basis — typically 40–55% for the professional. The spa provides everything: treatment room, equipment, products, client flow, booking system. You provide the expertise.

The advantage: no rent, no material costs, no client acquisition. The disadvantage: you have no till of your own. How many treatments were actually booked, whether the prices are correct, whether all tips were included — you only see that in the settlement. Those who keep their own record of which treatments they performed each day can verify the settlement. Those who do not, rely entirely on someone else's system.

Many beauty therapists combine models. Three days in their own practice, two days in a spa. A different earning model at each location, different costs, a different degree of control. That makes the comparison — which location yields the most net? — precisely the type of question you can only answer if you track what you do at each location.

More about how workspace rental works — agreements, earning models, what to look out for — read on chair rental explained.

What does a beauty therapist earn?

"Beauty therapist" is a broad profession. The difference between an all-round beauty therapist (level 3 vocational) and a skin therapist (applied sciences degree) is not just a qualification level — it means a different price, a different type of client and a different margin per treatment.

Rates charged to clients

There is no collective labour agreement for the beauty industry. ANBOS, the Dutch beauty industry association, publishes an indicative pay table for employees but no pricing guidelines for self-employed professionals. The figures below are typical market prices in 2026.

Treatment	Typical rate	Duration
Facial (basic)	€50–75	60 min
Facial (luxury/specialist)	€80–120	75–90 min
Body treatment / body wrap	€60–90	60–75 min
Waxing (upper lip/eyebrows)	€10–20	10–15 min
Waxing (legs/bikini line)	€25–60	20–45 min
Relaxation massage	€50–80	60 min
Skin improvement (peel, microdermabrasion)	€80–150	45–75 min
Equipment-based treatment (laser, IPL)	€100–250	30–60 min

The average hourly rate for a self-employed beauty therapist is around €40 excluding VAT. But the range is wide: from €25 per hour for a starting all-round therapist in the provinces to €75+ for a specialised skin therapist in the Randstad. Equipment-based treatments sit in a higher price bracket — but they also carry higher material and depreciation costs.

Worked example — the same treatments, two models

What difference does the workspace model make to your net result? Let us put two working days side by side: the same beauty therapist, the same treatments, but a different model.

Tuesday — own practice, fixed rent

You rent a treatment room for €55 per day. You perform five treatments: two facials (€70), two waxing treatments (€35) and a body treatment (€75). One client pays by card, four in cash. You receive €15 in tips.

2× facial at €70	€140
2× waxing treatment at €35	€70
1× body treatment at €75	€75
Gross revenue	€285
VAT (21%)	−€49,50
Net revenue	€235,50
Treatment room rent	−€55
Material costs (products, towels, wax)	−€20
Card transaction fees (2.5% of €70)	−€1,75
Net result	€158,75
Tips	+€15
Total	€174

Thursday — spa, commission model (45%)

The same five treatments, now booked and settled by the spa. The spa uses its own rates — slightly higher. Total revenue via the spa's system: €320. Your commission: 45% = €144. The spa handles the VAT, supplies all products, and manages the till.

Gross revenue via spa system	€320
Your commission (45%)	€144
Material costs	€0 (spa supplies everything)
Workspace rent	€0 (included in commission)
Net result	€144
Tips	+€15
Total	€159

On Tuesday you keep €174. On Thursday €159. The difference: €15 per day. Over a month of 16 working days that is €240. Per year almost €3,000.

But on Thursday you had no rent, no material costs, no client acquisition and no client who failed to show up. That quiet Monday you feel in your own practice — an empty diary but full rent — does not exist in the spa. The trade-off is not purely financial. It is a trade-off between control and security.

And there is another difference that does not appear in the table: on Tuesday you know exactly what you brought in. On Thursday you only know once the spa tells you.

VAT — 21%, and a development to watch

The current situation

All beauty treatments fall under 21% VAT. Facials, body treatments, waxing, massage, skin improvement, equipment-based treatments — without exception. Products you sell: also 21%.

That simplicity is an advantage in your bookkeeping. Unlike hairdressers (9% on hairdressing services, 21% on the rest) and pedicurists (0% on medical treatments, 21% on cosmetic ones), as a beauty therapist you do not need to determine the VAT rate per treatment.

What ANBOS is investigating

But something is moving. Since the Dutch Supreme Court ruled in 2022 that healthcare services provided by medical pedicurists are exempt from VAT, and the State Secretary broadened the policy by linking it to the Wkkgz (the Dutch Healthcare Quality Act), ANBOS is investigating whether the same exemption could apply to certain beauty treatments.

The reasoning: some treatments performed by beauty therapists also fall under the Wkkgz. If a beauty therapist treats skin conditions that are medically indicated — acne therapy, scar treatment, skin analysis — that could in theory qualify for the same exemption. ANBOS is in discussions with VAT specialists and keeps its members informed.

At present there is no publication from the Dutch Tax Authority regarding a VAT exemption for beauty therapists. For now the rule is: 21% on everything. But it is a development that could change your financial position in the longer term — keep an eye on communications from ANBOS.

More about how VAT feeds into your settlement and quarterly return can be found at VAT and chair rental.

Third-party products — products belonging to the host

For beauty therapists this occurs more frequently than for hairdressers. The spa or salon supplies the product line — serums, creams, masks, cleansing products — and you sell them to the client as part of the aftercare advice following a treatment.

Those product sales are not your revenue. They are third-party products: products belonging to the host, sold through you. The proceeds go to the host, and the VAT on those products is the host's responsibility. Sometimes you receive a product commission — typically 10–15% of the retail price. That is your income, as a separate line alongside your services revenue.

On average only 10% of a beauty salon's revenue comes from product sales. But for your net result the distinction is crucial: product revenue that is not yours does not belong in your own gross revenue, and the commission you receive is a separate income line.

More about how third-party products work can be found at calculate your net income.

For the host — what you need to know

Do you work with self-employed beauty therapists? Then the settlement is part of your bookkeeping too.

For the host

The purchase invoice. You book the settlement with the beauty therapist as a purchase invoice. With 21% VAT across the board, the VAT specification is straightforward — one rate, one invoice line. But make sure the amount matches what you both have recorded.

Third-party products. If the beauty therapist sells products that belong to you, that revenue is yours. The VAT is your responsibility. Agree in advance which products belong to whom — and how the product commission is settled.

Commission and transparency. Do you use a commission model? Then the settlement you prepare is the only financial overview the professional receives. The more transparent it is — treatments, rates, tips, commission percentage — the less room for ambiguity. A professional who can compare her own treatment records against your overview is a professional who signs off with confidence. That is good for the working relationship — and it prevents disputes after the fact.

More about the settlement process can be found at setting up your collaboration.

Bookkeeping — two models, two approaches

The bookkeeping for a beauty therapist is not inherently complicated — everything is 21%, no mixed rates. But the workspace model determines how you keep records.

In your own practice or with chair rental you record each working day what comes in: which treatments, what amount, which payment method, how much in tips. You build the settlement with your host from your own records. You know exactly what you brought in — just like a hairdresser.

With a commission model you record what you did — which treatments, how many, at which location. Not because you have to, but because it is the only way to verify the spa's settlement. How many treatments did you perform? Do the numbers match? Were the tips included? Without your own figures you rely entirely on someone else's system — and you have no basis for the conversation when something does not add up.

Multiple locations makes it even more relevant. Do you work three days in your own practice and two days in a spa? Then you want to know per location what you keep net. Not because comparing is fun — but because it is the only way to know whether the distribution of your working days is optimal. One day less in the spa and one day more in your own practice could mean €15 per day difference. Or the other way around.

More about the bookkeeping requirements as a self-employed professional — quarterly returns, deductions, record-keeping obligations — can be found at bookkeeping as a chair renter.

Quality registration — ANBOS and the SKIN register

ANBOS is the Dutch beauty industry association. Membership is not mandatory, but it provides access to the SKIN register — the quality register for beauty professionals, comparable to the KRP for pedicurists.

Registration in the SKIN register demonstrates that you meet the quality standards of the profession: a recognised diploma, continuing education and professional business conduct. For clients and hosts it serves as a quality mark. And should the VAT development that ANBOS is investigating become reality, registration will likely be a requirement — just as the KRP is a requirement for the VAT exemption for pedicurists.

The rates on this page are based on typical market prices in 2026. There is no collective labour agreement for the beauty industry. The VAT development regarding a possible exemption for beauty therapists is based on communications from ANBOS (February 2026). Always consult your accountant or the Dutch Tax Authority for your personal situation.

FAQ

Frequently asked questions

What does a beauty therapist earn per hour?

The average hourly rate for a self-employed beauty therapist is €40 excluding VAT. In salaried employment the average salary is €2,590 gross per month. As a self-employed professional, your net hourly result depends on your business model: with chair rental you keep more per treatment, with commission less — but you also have fewer costs.

How does commission work in a spa?

The spa books the client, collects the payment and pays out a percentage — typically 40–55% for the professional. The spa provides the treatment room, equipment, products and client flow. You provide the expertise and receive commission on the treatments booked.

Which VAT rate applies to beauty treatments?

21% on all beauty treatments, without exception. ANBOS is investigating whether certain medically indicated treatments could qualify for an exemption in the future — but that is not yet the case.

How do I verify the spa's settlement?

By keeping your own record of which treatments you performed — what type, how many, at which location. At the end of the month you compare your records with the spa's overview. Do the numbers match? Do the amounts add up? That conversation is much easier when you have your own figures.

Are lash treatments and permanent make-up also 21%?

Yes. Lash extensions, lash lift, brow lamination and permanent make-up all fall under 21% VAT — the same rate as all other beauty treatments.