Mobile hairdressing or renting a chair in a salon: the tax differences
Written by Ilias Aarrass7 min read · Published on · Last reviewed on 
In short
Working at clients' homes mainly yields € 0.25 per kilometre in mileage; chair rental yields deductible rent, and pays for itself from about seven clients a day.
- In both set-ups you charge 9 per cent VAT on treatments and 21 per cent on the products you sell.
- Renting out a workspace is exempt from VAT by default; if VAT does appear on your rent invoice, you reclaim it as input VAT.
- If the salon owner sets your hours, your prices and your clients, chair rental starts to resemble employment.
- If you combine both set-ups, the hours simply add up for the 1,225-hour criterion.
Many self-employed hairdressers choose between two ways of working: cutting hair at clients' homes or renting a chair in an existing salon. Professionally they look similar, but for tax and administration there are clear differences. This article puts both set-ups side by side, with a worked example showing from how many clients a day chair rental pays for itself.
Mobile: low fixed costs, many kilometres
If you work at clients' homes, you have hardly any fixed costs: no rent, no salon obligations. Your biggest expenses are materials, products and transport. Every trip to a client is business: with a private car you record 0.25 euros per kilometre in 2026. With a full diary and several addresses per day that adds up quickly, so a watertight mileage log is not a side issue here but one of your main deductions.
Because home clients often pay in cash or via payment requests, your revenue records deserve attention. Work with a fixed routine: every treatment in your diary or app, every payment linked to an appointment, and cash receipts entered in your cash book daily.
Chair rental: fixed costs, your own turnover
With chair rental you pay the salon owner a fixed amount per week or month, or a percentage of your turnover. That rent is fully deductible as a business cost. You invoice or collect your own turnover, set your own prices and often buy your own products. You charge 9% VAT on your treatments yourself, and 21% on products you sell.
Watch the VAT on the chair rental itself. Renting out a workspace is exempt from VAT by default, but landlord and tenant often jointly opt for taxed rental, or the salon owner provides a full package of facilities taxed at 21%. Check your rental agreement: if VAT appears on the invoice, you can reclaim it as input tax.
Independence: avoid disguised employment
With chair rental, the line with employment deserves attention. If the salon owner sets your working hours, your prices and which clients you treat, the relationship quickly resembles employment, with all the consequences for the salon and for your entrepreneur status. Real chair rental means: your own clients, your own prices, your own diary and your own risk. Record that in the rental agreement and act accordingly.
If you work at clients' homes, this hardly comes into play: you work for many different private clients and nobody directs you. For your entrepreneur status towards the tax authorities, that is a strong profile.
What does it mean for your profit?
Working at clients' homes keeps your costs down but limits your diary: travel time between clients is time you are not cutting hair. Chair rental costs fixed rent, but you treat more clients per day and benefit from salon walk-ins. Run both scenarios with your own rates and expected occupancy. Do not forget the entrepreneur deductions: if you meet the 1,225-hour criterion, the self-employed deduction and possibly the starter's deduction apply in both set-ups.
Many hairdressers end up combining both: fixed days in the salon, supplemented with home clients. For tax purposes that is fine, as long as you keep all turnover and costs in one administration and apply the right VAT rates per service and product. See also bookkeeping for hairdressers and beauty.
| Mobile | Chair rental | |
|---|---|---|
| Fixed costs | Almost none | Rent per week or month |
| Largest deduction | Mileage, € 0.25 per km | The chair rent itself |
| VAT on treatments | 9% | 9% |
| VAT on product sales | 21% | 21% |
| Clients per day | Fewer, due to travel time | More, plus walk-ins |
| Risk of disguised employment | Low | Real, watch your agreements |
Worked example: four days a week, € 45 per treatment
- Mobile: 5 clients a day, 30 km driving
- € 225 turnover, € 7.50 mileage
- Chair rental: 8 clients a day
- € 360 turnover
- Chair rent per day
- € 60
Result: € 300 against € 225 a day. From roughly seven clients a day the chair rent pays for itself; below that, working mobile leaves you more
Frequently asked questions
Which VAT rate applies to haircuts?
Nine per cent, both mobile and in a salon; that rate did not change in 2026. If you sell products such as shampoo or styling, those carry 21 per cent.
Is chair rent deductible?
Yes, fully as a business cost. If VAT appears on the rent invoice, you reclaim it as input VAT. Renting out a workspace is exempt by default, so check your rental agreement.
What mileage rate applies in 2026?
Twenty-five cents per business kilometre with a private car. Keep a complete trip log with date, address and number of kilometres; see keeping a mileage log.
When is chair rental seen as employment?
When the salon owner sets your hours, prices and clients. That is authority and it resembles employment. Real chair rental means your own clients, prices, diary and risk. See false self-employment.
Must I keep a cash book if clients pay cash?
Yes. Record cash receipts daily, linked to your diary. With hairdressers the tax authorities often work back from your diary to your turnover in audits, so those two must reconcile.
Can I do both, salon and mobile?
Yes, and many hairdressers do. Keep everything in one set of records and apply the correct VAT rate per service and product. For the hours criterion, the hours from both set-ups simply add up.
Sources
- VAT rate for hairdressing servicesBelastingdienst · belastingdienst.nl
- Business use of a private vehicle: € 0.25 per kilometreBelastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
