VAT and chair rental — 9% or 21%? Complete overview by profession

Most chair renters know there is VAT on their revenue. But which rate, on which part, and how that feeds into the settlement with the host — that is where it gets unclear. Especially when your services fall under different rates.

Are you a host? Then this is relevant for you too — further on you will read why the correct VAT split is essential for your own purchase invoice and VAT return.

This page explains per profession which VAT rate applies, how mixed rates work, how VAT feeds into the settlement, which tax schemes save you money, and what the difference is between costs and investments. VAT rates and rules described here apply to the Netherlands.

New to chair rental? Start by reading what chair rental is and how it works.

Which VAT rate applies to you?

The answer depends on your profession and the type of service. The Netherlands has three VAT rates that are relevant for chair renters:

Profession	Services	VAT	On €400 daily revenue
Hairdresser	Cutting, colouring, styling	9%	€33 VAT
Barber	Shaving, cutting, beard grooming	9%	€33 VAT
Nail technician	Manicure, gel polish, acrylic	21%	€69 VAT
Lash artist	Lash lift, lash extensions	21%	€69 VAT
Beauty specialist	Facial treatment, skincare	21%	€69 VAT
Tattoo artist	Tattooing, piercing	21%	€69 VAT
Massage therapist (relaxation)	Relaxation massage	21%	€69 VAT
Massage therapist (sports, NGS)	Sports massage for injury	0%*	€0 VAT
Pedicurist (cosmetic)	Nails, calluses, foot care	21%	~€69 VAT
Pedicurist (medical)	At-risk foot, ingrown nail	0%**	€0 VAT
Physiotherapist	Medical treatment	0%	€0 VAT
Personal trainer	Training, coaching	21%	€69 VAT

* Sports massage for a specific injury may be exempt (0%) if the therapist holds an NGS licence with a diploma in Medical Basic Knowledge at HBO level. See 'Mixed rates' below.

** Healthcare services by a qualified medical pedicurist with a recognised mbo-4 diploma may be VAT-exempt (0%). Confirmed by the Supreme Court (2022). See working as a pedicurist for the full explanation.

The difference between 9% and 21% on the same daily revenue: €36 per day. Over a month of 16 working days that is €576. That makes the correct rate no mere detail — it is a difference of thousands of euros per year.

Products have a subtle distinction. Products the hairdresser uses during a treatment — shampoo, hair dye, perm solution — share the rate of the treatment (9%). But the same products sold separately to the client fall under 21%. The distinction lies in the context: part of the hairdressing service, or a separate product.

In practice

Material costs in your agreement. Many chair rental agreements include arrangements about material use. Sometimes materials are included in the chair rent, sometimes you pay a fixed or variable fee to the host, and sometimes you purchase everything yourself. The material fee the host charges you is a business service — it carries 21% VAT, just like chair rent and commission. That VAT is input VAT for you: you get it back through your quarterly VAT return. This is separate from the rate your client pays: a haircut remains 9%, regardless of whether you buy the shampoo yourself or use the host's.

Tips are usually exempt from VAT (0%). In some situations you may choose to charge VAT on tips — that depends on how you arrange it with your accountant.

These rates are based on Dutch law and apply at the time of writing (2026). VAT rates may change. If you operate in a different country, the rules may differ significantly. Consult a local tax advisor or your accountant.

Mixed rates — when you offer multiple services

More and more chair renters offer services that fall under different rates. A hairdresser who also does eyebrows. A beauty specialist who offers massage. A barber who sells hair products.

That this is not a theoretical issue became clear in November 2025: the Dutch Tax Authority ruled that head-spa treatments — even when performed by a hairdresser — fall under 21%, not 9%. The reasoning: the majority of the treatment focuses on relaxation and scalp care, not on the hair. The fact that the hair is washed and blow-dried as part of the treatment does not make it a hairdressing service. Hairdressers who charged 9% on head-spa treatments were remitting too little VAT — with an additional assessment risk as a consequence.

The same applies to bridal make-up, gel nail services, and colour consultations. These are services a hairdresser can offer, but they are not characteristic of the hairdressing profession. Therefore: 21%.

In that case you calculate the rate per service or product that belongs to that specific category. Not one rate across everything — but the correct rate per line.

Suppose you are a hairdresser and also offer eyebrow shaping. On a given day you generate the following:

Service/product	Amount incl.	Rate	VAT
Women's haircut	€45	9%	€3,72
Eyebrow shaping	€25	21%	€4,34
Hair product sold	€18	21%	€3,09

On this day you received €3,72 in VAT at 9% and €7,43 at 21%. In your quarterly VAT return you report these amounts separately — do not add them together, do not average them. If you track it daily, at the end of the quarter you only need to add up the totals.

Why this matters: if you lump everything together and charge 9% on your entire revenue, you remit too little. An audit will result in an additional assessment — plus interest. The reverse (everything at 21%) costs you money: you remit too much.

Massage therapists — when relaxation and medical overlap

For massage, the VAT rate depends not only on the type of treatment but also on your qualification as a therapist. Relaxation massage is always 21% — regardless of who performs the treatment. Sports massage may be exempt under certain conditions: since 2024, NGS-registered sports massage therapists with a diploma in Medical Basic Knowledge at HBO level can apply the VAT exemption, but only for a specific care request aimed at treating an injury. A relaxation sports massage without a medical indication is simply 21%.

A massage therapist who provides both relaxation massages (21%) and medically indicated sports massages (0%) must record the correct rate per treatment — just like a hairdresser who does both cutting (9%) and eyebrows (21%). The rate follows the nature of the treatment and the qualification of the therapist.

For pedicurists, the rate can even shift mid-treatment — from cosmetic (21%) to medical (0%) when you identify an ingrown nail. More about this in working as a pedicurist.

How VAT fits into the step-by-step calculation from gross to net, you can read in calculate net income.

VAT and the settlement with your host

This is the part that is never explained anywhere. How does VAT flow through the monthly settlement between chair renter and host? The full settlement process — from daily log to agreement — is explained on the chair rental settlement.

The basic principle: your host needs your net revenue — excluding VAT — to create a correct purchase invoice. That invoice must contain the correct VAT split.

Calculation example

Concretely: you generate €400 gross on a day. Of that, €240 is hairdressing services (9% VAT) and €160 is beauty treatments (21%). For the purchase invoice the host needs two net amounts: €220 for the hairdressing services and €132 for the beauty treatments. If you lump it together and say "net €352" without a VAT split, the invoice is incorrect — and so is the host's VAT return.

If your services fall under a single rate, the split is simple: gross / 1.21 = net. The commission and chair rent are calculated on the net amount. But if your services fall under multiple rates, the split must be per rate. You cannot calculate the average VAT on the total — that does not work.

Products from the host that you sell — third-party products — are not your revenue. There is no VAT on those for you. The host handles the VAT on those products themselves. More about how third-party products work can be found in calculate net income.

For the host

Are you a salon owner or practice holder? Then there are three VAT points that directly affect your own administration.

The purchase invoice. The settlement with each chair renter is booked as a purchase invoice. That invoice must contain the correct VAT specification — split per rate. If a chair renter offers services under both 9% and 21%, you need two invoice lines. A single total with an average VAT percentage is incorrect and will cause problems during an audit.

Third-party product VAT. Products the chair renter sells on your behalf — the VAT on those is your responsibility. Make sure it is clear which products belong to whom, so the VAT administration is correct on both sides.

Small business scheme (Dutch: KOR) impact. If a chair renter uses the small business scheme (Dutch: KOR), they do not charge VAT. That means you cannot deduct input VAT on invoices from that chair renter. With multiple chair renters, each with a different VAT regime, this quickly becomes complex. More about how to set up the collaboration with your chair renters professionally can be found in setting up the collaboration.

The quarterly VAT return — how does it work?

As a self-employed professional you typically file a VAT return every three months with the Dutch Tax Authority. The Dutch Tax Authority sends you a reminder.

What you report:

VAT received (owed)	VAT your clients paid to you, per rate
VAT paid (input VAT)	VAT on your own business expenses
Balance	Received - paid = to remit or to receive back

VAT received is the VAT your clients paid to you, split per rate. That is the VAT on your own services and products — not on third-party products, not on tips (at 0% exemption).

VAT paid is the VAT you yourself paid on business expenses. Think of materials, tools, software subscriptions, professional development. If you pay chair rent and commission to a VAT-registered host, there is also VAT on that which you can deduct.

An important point: your quarterly return covers your entire business, not just what flows through your daily revenue sheets. Business expenses you incur outside your daily revenue registration — materials you purchase, a course you take, software subscriptions — also contain VAT that you can deduct as input VAT. You record those expenses in your bookkeeping, not in your daily sheet. For a complete quarterly return you therefore need both: your revenue registration and your expense bookkeeping.

A common mistake: many chair renters forget the input VAT. They remit the full VAT received without deducting the VAT on their own expenses. That costs money — sometimes hundreds of euros per quarter.

This is a simplified explanation based on Dutch law. There are exceptions and special schemes. If you operate in a different country, the rules may differ significantly. Consult a local tax advisor.

Tax schemes that save you money

VAT is the tax you encounter most often — every quarter. But there are more tax schemes that directly affect what you keep as a chair renter after tax. Most chair renters leave money on the table — simply because they do not know these schemes exist.

Hours criterion (1,225 hours)

The key to multiple deductions. You must spend at least 1,225 hours per year on your business. If you do not meet this threshold, the self-employment deduction, starter deduction and fiscal retirement reserve (Dutch: FOR) are forfeited.

Self-employment deduction (Dutch: zelfstandigenaftrek)

Reduces your taxable profit (€3,750 in 2026, decreasing annually). Only with 1,225 hours or more. The effect can be thousands of euros per year.

Starter deduction

An additional deduction on top of the self-employment deduction, in a maximum of three of your first five years as an entrepreneur. Relevant if you are just starting as a chair renter.

SME profit exemption

13.31% of your profit is automatically exempt from tax. No hours criterion required — everyone benefits.

Small-scale investment deduction (Dutch: KIA)

Do you invest between €2,801 and €375,000 per year in business assets? Then you may deduct an additional percentage. Relevant for payment terminals, tools or equipment.

Mileage allowance

€0.23 per business kilometre driven (2026). If you work at two locations, it adds up. The VAT on fuel and maintenance is input VAT.

Fiscal retirement reserve (Dutch: FOR)

Set aside part of your profit for later, tax-free. Requires the hours criterion.

Small business scheme (Dutch: KOR)

Less than €20,000 revenue per year? Then you can choose not to charge VAT. The quarterly return is no longer required, but you can no longer deduct input VAT. Discuss it with your accountant.

This is not an exhaustive overview. Schemes and amounts are based on Dutch law and may change. If you operate in a different country, the rules may differ significantly. Always consult your accountant for your personal situation.

Costs and investments — the difference that matters

For your VAT return it does not matter: the VAT on both costs and investments is input VAT that you can deduct. But for your income tax it does — and the distinction is less obvious than you might think.

Costs

Expenses you consume immediately. Materials, products you purchase for resale, cleaning supplies, disposable gloves. You deduct these in full in the year you pay for them.

Investments

Business assets that last longer. Your payment terminal, professional tools, a treatment chair, a laptop. You depreciate these over multiple years. Above €2,801 the small-scale investment deduction (Dutch: KIA) applies.

Examples

Purchasing shampoo for your clients is an expense (immediately deductible). Buying a SumUp payment terminal is an investment (depreciation, possibly KIA). Taking a course is an expense (immediately deductible). Buying a treatment chair is an investment (depreciation, possibly KIA).

You do not need to make the distinction yourself — your accountant knows which category applies. But it helps to know the difference exists, so you keep the right receipts.

FAQ

Frequently asked questions about VAT

Which VAT rate applies to hairdressing services?

9%. This applies specifically to cutting, washing, colouring and styling hair — and to products used during these services, such as shampoo and hair dye. But services that are not characteristic of hairdressing — eyebrows, facial treatments, head-spa treatments, bridal make-up — fall under 21%, even when performed by a hairdresser. Products you sell separately to clients also fall under 21%.

Do I have to charge VAT on tips?

Usually not — tips are in most cases exempt from VAT (0%). In some situations you may choose a different rate in consultation with your accountant. Tips are in any case outside the settlement with your host.

How often do I have to file a VAT return as a self-employed professional?

Usually quarterly. The Dutch Tax Authority sends you a reminder with the deadline. You report how much VAT you received (per rate) and how much you paid (input VAT). You either pay the difference or receive a refund.

Is there VAT on chair rental?

Yes. Chair rental is a service the host provides to you — it carries 21% VAT. You can deduct that VAT as input VAT in your quarterly return. The same applies to commission and other costs you pay to your host.

Does a product I use during a treatment fall under 9% or 21%?

That depends. Products you consume as part of a hairdressing service — shampoo during washing, dye during colouring — share the 9% rate of the treatment. But the same products sold separately to the client fall under 21%. The distinction lies in the context: part of the service, or a separate retail product.

Is sports massage exempt from VAT?

Not automatically. Relaxation sports massages are taxed at 21%. Sports massage aimed at treating a specific injury may be exempt (0%) — but only if the therapist holds an NGS licence with a diploma in Medical Basic Knowledge at HBO level, and the treatment is part of a care trajectory. Consult the NGS or your accountant for your specific situation.

Every rate correct. Automatically.

VAT with chair rental is not complicated — but it is precise. The correct rate per service, the split per location, the input VAT you can deduct. If you track it daily, the VAT part of your quarterly return is a matter of minutes. If you figure it out at the end of the quarter, it is an afternoon of puzzling.

ZumFlo calculates VAT per service, per rate, per location — automatically. That gives you a clear picture of the VAT on your registered revenue. For the complete quarterly return — including input VAT on business expenses outside your daily sheets — you work together with your accountant. ZumFlo delivers the revenue part, your accountant completes it.

This article is part of a series on chair rental. Read also:
What is chair rental? · Calculate your net income · Bookkeeping as a chair renter · Setting up your collaboration · The settlement

By profession: Working as a pedicurist · Working as a beauty therapist