Working as a self-employed pedicurist — what do you actually earn?

Q: What does a pedicurist earn net per hour?

In the worked example, a pedicurist with six treatments and €270 daily revenue keeps approximately €162 net. Over six working hours that is approximately €27 net per hour — including workspace rental and material costs. A medical pedicurist charging 0% VAT keeps more per hour on the same gross revenue than a cosmetic pedicurist at 21%.

Q: How much does a pedicure workspace cost?

Typical rates: approximately €40 per half-day, approximately €80 per day, approximately €100 per half-day per week on a monthly basis. What is included varies by location — pedicure chair, water supply, sterilisation, booking system. Always ask what is included in the rental price and what you arrange yourself.

For a hairdresser, the VAT rate varies between services — cutting is 9%, eyebrow shaping is 21%. For a nail technician, everything is 21%. But for a pedicurist, the rate can shift within the same treatment. You start cosmetic and finish medical. The same hands, the same client — a different rate. And a different net result. On an annual basis the difference can exceed €6,000.

More and more pedicurists combine their own practice with a rented workspace in a salon or health centre. That makes the net calculation per location essential — and the VAT split per treatment unavoidable. Those who track it properly know each day what is left over. Those who do not find out at the end of the quarter that their tax return is a puzzle.

Are you a salon owner or practice holder offering workspaces to pedicurists? Then the medical/cosmetic VAT distinction also affects your purchase invoice. Further on you can read what you need to know.

New to renting a workspace? Then first read what chair rental is and how it works.

Three workspace models — and many pedicurists combine them

Monday and Tuesday at the health centre. Wednesday and Thursday from your own practice. Friday at a beauty salon. Three locations, three cost structures, three different net results. That is not unusual for a pedicurist.

Your own practice. At home or in a rented practice space. You have your own pedicure chair, your own instruments, your own clients. All revenue is yours, all costs too: rent, furnishing, sterilisation equipment, insurance, materials. The highest earning potential — but also the highest risk. And in a quiet January week you pay the same rent as in a busy December week.

A workspace in a salon or beauty salon. The host provides a treatment area with a pedicure chair and footrest, water supply, and often instrument sterilisation. Sometimes there is a shared booking system or you gain access to the salon's client base. What you pay is typically a fixed rent per half-day — the going rate is around €40 per half-day, or €100 per half-day per week on a monthly basis. You work independently: your own Chamber of Commerce registration, your own rates, your own clients.

A place in a health centre or care chain. This model works fundamentally differently. You are part of a chain around the patient — general practitioner, podiatrist, medical pedicurist. You receive referrals, work according to care protocols, and your treatments are sometimes reimbursed by the health insurer. The settlement runs through the host or directly through the insurer, depending on the arrangements. And this is where the settlement question becomes sharpest: who registers the treatment, who invoices, and how do you verify that the settlement is correct if you do not control the till yourself?

More about how workspace rental works — the agreements, revenue models and what to look out for — can be found at chair rental: what is it?.

What does a pedicurist earn?

Rates charged to clients

ProVoet, the industry association with around 12,000 registered pedicurists, is not permitted to issue rate guidelines as a trade organisation — the Dutch competition authority (NMa) has ruled as much. Every pedicurist sets their own rates. The figures below are typical market prices in 2026.

Cosmetic pedicure (basic)	€30–45	~45 min
Medical pedicure	€35–55	~45–60 min
At-risk foot (diabetes, rheumatism)	€40–60	~45–60 min
Nail repair / nail correction	€15–30 per nail	~15–30 min
Orthonyxia (nail brace)	€25–45 per nail	~20–30 min
Pedicure with gel polish	€60–80	~60–75 min
Home-visit pedicure	base rate + €5–15 travel costs	—

Worked example — one working day, two VAT rates

Tuesday, health centre. You rent a treatment area for €80 per day. You carry out six treatments: three cosmetic pedicures (€40 each) and three medical treatments on at-risk feet (€50 each). Two clients pay by card, four in cash. You receive €10 in tips.

What comes in

3× cosmetic pedicure at €40	€120
3× medical treatment at €50	€150
Gross revenue	€270
Tips (private, 0% VAT)	€10

What is deducted — and what differs by type

VAT on cosmetic treatments (21%)	−€20.83
VAT on medical treatments (0%)	€0
Net revenue after VAT	€249.17
Workspace rental health centre	−€80
Material costs (instruments, disinfection, creams)	−€15
Card transaction fees (~2.5% on €80 card revenue)	−€2
Net result	€152
Tips	+€10
Total in your pocket	€162

Out of €270 in revenue you keep €162. That is 60% of your gross revenue.

But suppose all six treatments had been cosmetic — 21% VAT on the full €270. Then your net result would have been €131. The difference: €31 per day. Over a month of 16 working days: €496. Per year: nearly €6,000. That is not a rounding error. That is a holiday fund or a new treatment chair — every single year.

And costs such as continuing education, KRP registration, professional liability insurance and travel expenses have not even been included yet.

One caveat: this is a single working day. A Tuesday at the health centre looks different from a Friday at the beauty salon. Over an entire month the picture shifts. Do you actually know what you keep per hour, per location, when you count everything?

VAT — medical vs. cosmetic

The general rule

Pedicure services are subject to 21% VAT. Trimming nails, removing calluses, foot care cream — if it concerns comfort and grooming, it is 21%.

The exception — broader than you might think

Healthcare services provided by a medical pedicurist may be exempt from VAT (0%). The Supreme Court confirmed this on 9 September 2022. The case concerned a medical pedicurist who provided diabetic foot care. The court ruled that this treatment forms an essential and inseparable part of foot care for diabetes patients — and therefore falls under the medical exemption.

Subsequently, the State Secretary broadened the policy. The exemption applies not only to diabetic foot care, but to healthcare services in a broader sense. ProVoet has coordinated with the Dutch Tax Authority to define which treatments qualify, using the Healthcare Quality, Complaints and Disputes Act (Wkkgz) as the starting point. Treatments that fall under this — the removal of excessive calluses, corns, fissures, ingrown nails, trauma nails and hypertrophic nails — are exempt when performed by a qualifying medical pedicurist.

When do you qualify?

A recognised and valid mbo-4 diploma in Medical Pedicure is required. Registration in the Quality Register for Pedicurists (KRP) via ProCert, or with Stipezo, is additionally needed for health insurer reimbursements. BIG registration is not required — but the Dutch Tax Authority may ask for proof of your qualification. Over 6,300 pedicurists who meet the quality requirements are listed in the KRP.

Not every treatment is black and white

A client comes in for a cosmetic pedicure. During the treatment you discover an ingrown toenail. The cosmetic part — the foot care — is 21%. The medical part — the ingrown nail — may be 0%. Two rates, one appointment, the same client.

Another grey area: the pedicure with gel polish. The gel polish is cosmetic (21%). But if the pedicure treatment itself is medical, you have two rates on one appointment. Register per service — do not reconstruct it from memory after the fact.

Those who do not record it risk the Dutch Tax Authority applying the standard rate of 21% to everything during an audit — including treatments that would have qualified for 0%. You do not pay extra afterwards, but you do miss the refund you were entitled to.

More about how VAT flows through to the settlement with your host, the quarterly return and which schemes save you money can be found at VAT and chair rental.

Health insurance reimbursements — unique to pedicure

No other profession in the chair rental sector works with health insurance reimbursements. That makes it an extra layer in your bookkeeping — but also an additional source of income for your clients, and thereby for you.

Basic insurance — only for diabetes

The basic insurance covers foot care exclusively for diabetes patients with care profile 2 or higher. The route is strict: general practitioner → podiatrist → treatment plan → medical pedicurist. Without this chain you cannot submit claims directly to the insurer. The patient's excess (minimum €385 in 2026) applies.

Supplementary insurance — limited and variable

Many insurers reimburse a limited amount per year via the supplementary policy for medical pedicure for other foot conditions — think of rheumatic feet, psoriasis nails or severe callus formation. A typical reimbursement is €25 per treatment up to a maximum of €100–200 per calendar year. The reimbursement differs per insurer and per policy level.

What it means for you

Three things. First: you must be registered in the KRP or with Stipezo. Without quality registration your client's claim will be rejected. Your personal AGB code, the care profile and the type of treatment must appear on the invoice.

Second: treatments covered by the health insurer typically also fall under the VAT exemption (0%). The two are linked — but it requires you to record per treatment whether it is a Wkkgz treatment.

Finally: the co-payment. For a treatment of €50 where the insurer reimburses €25, the client pays €25 themselves. You receive the full fee — but your bookkeeping must show which part runs through the insurer and which part the client paid directly.

For the host — what to look out for

Do you offer a workspace to a pedicurist? Then the medical/cosmetic VAT distinction is not just a matter for the pedicurist — it affects your own bookkeeping.

For the host

The purchase invoice. The settlement with the pedicurist is recorded as a purchase invoice. If the pedicurist performs both cosmetic (21%) and medical (0%) treatments, you need two invoice lines — per VAT rate. A single total with an average percentage is incorrect and will cause problems during an audit.

Third-party products. Does the pedicurist sell foot care products that belong to you? Then that revenue is yours, not the pedicurist's. The VAT on those products is your responsibility. Agree in advance which products belong to whom — that prevents confusion at every settlement.

Health insurance claims. Do you handle the invoicing to the health insurer as a host? Then you need to know which treatments fall under the Wkkgz. The insurer expects specific details on the invoice: the pedicurist's AGB code, the patient's care profile, the type of treatment.

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

Bookkeeping — why it is more complex for pedicurists

Two VAT rates, multiple workspaces, health insurance reimbursements with their own claim requirements. That makes a pedicurist's bookkeeping more complex than that of most other professions in the chair rental sector.

Record per treatment. Which type (medical or cosmetic), which VAT rate, which payment method. For mixed treatments: record the split at the moment you perform the treatment — do not reconstruct it at the end of the month. Treatments that fall under the Wkkgz do not need to be included in the VAT return. But you do need to track them separately, because otherwise at the end of the quarter you will not know which revenue falls outside the return.

Record per location. If you work at two or three locations, the settlement per host is the starting point. But it also yields something: if you know per location what you generate and what you keep, you can compare which workspace yields the most net. No booking system has that information — because no booking system calculates through to net.

More about the broader bookkeeping obligations as a self-employed professional — quarterly returns, deductions, retention periods — can be found at bookkeeping as a chair renter. How to structure and verify the monthly settlement with your host can be found at setting up your collaboration.

The rates and tax information on this page are based on typical market prices and regulations in 2026. The VAT exemption is based on the ruling of the Supreme Court (9 September 2022) and the amended policy decision of the State Secretary (27 April 2023). Health insurance reimbursements vary per insurer and per policy. Always consult your accountant or the Dutch Tax Authority for your personal situation.

FAQ

Frequently asked questions

What does a pedicurist earn net per hour?

In the worked example above, a pedicurist with six treatments and €270 daily revenue keeps €162 net. Over six working hours that is €27 net per hour — including workspace rental and material costs. A medical pedicurist charging 0% VAT keeps more per hour on the same gross revenue than a cosmetic pedicurist at 21%.

Is medical pedicure exempt from VAT?

Healthcare services provided by a medical pedicurist with a recognised mbo-4 diploma may be exempt (0%). The Supreme Court confirmed this in 2022. The exemption applies to healthcare services that fall under the Wkkgz — not just diabetic foot care. Consult your accountant if in doubt.

How much does a pedicure workspace cost?

Typical rates: €40 per half-day, €80 per day, €100 per half-day per week on a monthly basis. What is included varies by location — pedicure chair, water supply, sterilisation, booking system. Always ask what is included in the rental price and what you arrange yourself.

What is the difference between medical and cosmetic pedicure for VAT purposes?

Cosmetic pedicure: 21% VAT. Medical pedicure for healthcare treatments: possibly 0%. The difference can amount to €6,000 per year on the same revenue.

Do I need to be registered in the KRP?

For the VAT exemption: the Dutch Tax Authority requires a recognised mbo-4 diploma but does not mandate KRP registration. For reimbursement by health insurers: yes. Without registration in the KRP (via ProCert) or with Stipezo, your client's claim will be rejected.