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Starting a beauty business in Hungary in 2026: the steps in order
In short
Beauty treatments may only be carried out with the Beauty Technician qualification, or with the Beautician qualification obtained in the earlier system (ITM Decree 34/2021, Annex 1, row 8). Unlike hairdressing and nail work, beauty work cannot be done non-independently under supervision either, so you need the qualification as an employee too. Once you have it, you register with NAV as a sole trader, with your Client Gate login or in person. Registration is free, and you can start on the day you are entered in the register. According to NAV’s guidance, beauty care gets an 80% cost ratio under flat-rate taxation (átalányadó). KATA is HUF 50,000 a month, and it suits you if this is your main job and you work for private individuals.
Choose the treatment room so that you can meet the hygiene requirements, and check these with the government office before you start. In beauty care, health data, for example an allergy, often goes on the client record card. This is special category data, so only record it to the extent needed for the treatment, and with the client’s knowledge.
Beauty Technician qualification: when do you need it?
Row 8 of Annex 1 of ITM Decree 34/2021 (VII. 26.) describes beauty treatments as the cosmetic treatment, care and massage of healthy body and skin, and the removal of its blemishes. This requires the Beauty Technician qualification, or the Beautician qualification obtained in the earlier system.
Unlike hairdressing and nail work, according to the table beauty treatments cannot be carried out non-independently either. So without a qualification you cannot work as a beautician even if a qualified colleague supervises you. For those who are still studying, this means that building their own clientele can start after the exam.
Permanent make-up has a separate row in the table (row 100). If you would offer it too, check there what qualification the decree requires. The above is the state as of 15 March 2026, so before you start, check the text in force in the National Legislation Database.
The steps of registration
As a sole trader, you register with NAV. You can do it with your Client Gate login in NAV’s online business assistant, or in person at any customer service office. It cannot be done by post or by phone. Registration is free of fees and duties, and you can start work on the day you are entered in the register.
You have to choose the activity from the Register of Activities of Self-Employed Persons (ÖVTJ). For a beautician this is not just a formality: the code decides which cost ratio you get under flat-rate tax. If you also offer waxing, eyelashes or massage, check with your accountant which codes cover them. According to NAV’s guidance, after registering you also have to apply for registration with the regional chamber of commerce within 5 working days.
Tax: flat-rate tax, KATA, VAT exemption
The 2026 rules, according to the guide of the Hungarian Chamber of Commerce and Industry:
- Flat-rate tax (átalányadó). According to NAV, beauty care (ÖVTJ'24 9602) is among the activities with an 80% cost ratio. 20% of the revenue counts as income. The part of this up to HUF 1,936,800 is tax-free; on the part above it you pay 15% personal income tax, 18.5% contribution and 13% social contribution tax. As a main job, you have to pay the contribution at least on the basis of the minimum wage or the guaranteed minimum wage even if your income is lower. The revenue limit in 2026 is HUF 38,736,000 a year.
- KATA. HUF 50,000 a month, up to HUF 18 million of revenue a year; above that, a 40% special tax applies. Only a sole trader for whom this is the main job can choose it, and only for work for private clients. If you invoice a beauty salon or a hotel, KATA ends on the day before the invoice is issued.
- VAT exemption. According to NAV, from 2026 you can choose it if neither your actual revenue in the previous year nor your expected revenue this year exceeds HUF 20 million. Then you do not charge VAT, but you cannot reclaim the VAT on the machines and cosmetics you buy either.
In beauty care, machines can be expensive. If you buy larger equipment in the first year, work out with your accountant how much reclaiming VAT would be worth, and what it would cost if in return you had to add VAT to your prices.
Treatment room: what to look out for?
As a beautician you can start in your own studio, in a rented treatment room in a beauty salon or in a room set up at home. The question is the same for each: where you wash your hands, where you sterilise or disinfect the tools, where used materials go, and how you separate the treatment area from the rest of the home.
Ask the public health department of the government office before you start exactly what requirements the room has to meet, and whether you have to notify the activity. With a rented room, put in writing what the fee covers, and whether the reception also handles your bookings.
Client data and special category data
A lot goes on a beautician’s client record card: skin type, previous treatments, products used. These are useful at the next visit. Information about health, for example an allergy, a skin condition or a medicine, is special category data under Article 9 of the GDPR. Only record it if it is really needed for the treatment, and the client knows about it.
Your business is the controller of the client data. If you use a booking system or an online record card, the provider is a processor, and you need a data processing agreement with them. Also check where they store the data, and whether you can export it.
Equipment and starting stock
The basics: an adjustable treatment bed, a magnifying lamp, a trolley, a steamer, a steriliser or disinfectant, towels and disposable materials, and a starting stock of cosmetics. Only buy the equipment for machine treatments when you see there is demand for them. Start with the treatments you are most confident in.
Write down the monthly recurring costs too: accountant, rent, laundry, restocking materials, liability insurance if you take it out, and the booking system. Your hourly rate has to cover these too.
Pricing and treatment list
In beauty care, the length of treatments varies a lot: shaping eyebrows takes twenty minutes, a cleansing treatment seventy-five. So add them with exact durations in minutes, and work out the price from the time and the material costs. If your fixed monthly costs are HUF 250,000, and you spend 90 hours a month on treatments, one hour costs you HUF 2,778 before you add the materials and your profit.
You can also advertise courses of treatment, for example a weekly facial, at a package price. Then write down exactly how many sessions it covers, and until when it can be used.
The first clients
In beauty care, trust decides. On the Google Business Profile, photos, an accurate list of services and genuine reviews count. On Instagram, show the process and the result of the treatment, and put the booking link in the Website field of your profile. Ask your first clients for a review, and if they are satisfied, give them a referral card with the booking QR code.
Coming back is especially important here, because many treatments are regular. After a treatment, offer the next appointment, and if possible, book it right there.
Online booking between treatments
You cannot answer the phone during a treatment, but clients can book on your link in the evening and at weekends too. FoglalGo’s Start plan costs HUF 0, with no time limit: 1 team member, 3 services, 30 online bookings a month, a confirmation email with a cancellation link. The Pro plan is HUF 3,990 a month, with unlimited services and reminder emails. In the dashboard you can add the sessions of a course in one step, as a weekly recurring booking. Setup tips for beauty care are on the page for beauticians, and the plans on the pricing page.
Sources
- ITM Decree 34/2021 (VII. 26.), Annex 1 (National Legislation Database, in Hungarian): the qualification for beauty treatments (row 8) and the separate row for permanent make-up (row 100), as of 15 March 2026
- NAV: Starting a sole proprietorship (in Hungarian): how to register, that it is free, the start date and the chamber registration
- MKIK (Hungarian Chamber of Commerce and Industry): General tax guide for small and medium-sized businesses, 2026 (in Hungarian): the 2026 rules of flat-rate tax and KATA
- NAV: Changes in the flat-rate taxation of sole traders (in Hungarian): 80% cost ratio for beauty care (ÖVTJ'24 9602)
- NAV: The threshold for VAT exemption is rising (in Hungarian): the HUF 20 million threshold of VAT exemption from 2026
- Regulation (EU) 2016/679 (GDPR), Hungarian text, EUR-Lex: health data as special category data: Article 9
Last checked: 14 October 2026