Beautician & Nail Technician

Polish your Irish tax knowledge as a self-employed beauty professional.

Allowable Expenses

• Treatment Room or Salon Rental — Rent paid for a beauty room or treatment space — your primary deductible cost.
• Beauty Products & Consumables — Gel, acrylics, nail polishes, wax, and disposables used on clients.
• Equipment — Nail drill, LED lamp, waxing equipment, beauty couch, and facial equipment.
• Training & Qualifications — VTCT, ITEC, or equivalent courses, specialist workshops, and brand training.
• Insurance — Beauty therapist treatment liability and professional indemnity insurance.
• Marketing — Booking system (Fresha, Booksy), Instagram ads, and website hosting.

Tax Tips

• Beauty therapy services in Ireland attract VAT at 13.5% (reduced rate) — register once your turnover exceeds €37,500.
• Consumables per client (wax strips, nail forms, gloves) are cost of goods sold — track usage for accurate expense claims.
• Revenue treats beauty school income (if you teach) separately from beauty service income — track each stream.
• Keep a digital client appointment book — Revenue uses appointment records to verify income during compliance checks.

Frequently Asked Questions

What VAT rate applies to beauty services in Ireland?

Beauty therapy and aesthetics services are subject to Irish VAT at 23%. Register for VAT once your taxable service turnover exceeds €37,500. Beauty services do not qualify for VAT exemption in Ireland.

Can I deduct Irish beauty qualifications?

Yes. ITEC, CIBTAC, VTCT, and similar qualifications are professional training costs. They maintain skills required for your work and are fully deductible on your Form 11.

How do I handle income from retail product sales?

Revenue from selling skincare and beauty products to clients is a separate income stream from service income. The purchase price of retail stock is a cost of goods sold. Declare both types of income on your Form 11.

Can I claim my home beauty room as a business expense in Ireland?

Yes, if you operate from a dedicated home treatment room. Claim a proportion of home heating, electricity, and broadband based on the number of rooms used for business and the hours the room is used commercially — Revenue provides guidance on the calculation method.