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Starting a dog grooming business in Hungary in 2026: rules, tax, first clients

Qualifications, NAV registration, the FELIR ID, animal health rules for the salon, tax, and pricing by size and coat.

  • Updated:
  • 11 min read
  • Starting a business

In short

Dog grooming is not among the activities tied to a qualification (ITM Decree 34/2021, Annex 1). There is a state-recognised Dog Groomer qualification, but its programme requirements state that no law makes it compulsory. As a sole trader, you register with NAV, for free, with the ÖVTJ activity Állatkozmetika (animal grooming). On top of that you need a FELIR ID: according to NÉBIH’s guidance, no permit is required, but running an animal grooming salon is an activity that requires a FELIR ID. The Animal Health Code, section 191, sets the rules for the premises: waterproof floors and walls that can be disinfected, a floor drain with an odour trap, insect screens, daily disinfection. You must keep a record of owners and dogs, and the official veterinarian supervises the salon.

The tax news is good: the Personal Income Tax Act lists pet care among the activities with an 80% cost ratio, and this includes animal grooming. KATA is HUF 50,000 a month, and it is an option if this is your main job and you work for private owners. Split your services by the dog’s size and coat type, because time and price depend on them.

Do you need a qualification for dog grooming?

Annex 1 of ITM Decree 34/2021 (VII. 26.) lists the activities that require a qualification. As of 15 March 2026, it has no row for dog or animal grooming. Unlike hairdressing and beauty treatments, dog grooming is therefore not tied to a qualification by law.

There is, however, a state-recognised qualification. According to the programme requirements of the Dog Groomer qualification (Kutyakozmetikus, 108844004), it is a level 4 qualification with a course of 320–400 hours. You need primary school education and medical fitness to enrol. The programme requirements themselves state that no law prescribes the qualification.

The training is still worth a lot: dog breeds and coat types, safe restraint, telling a healthy dog from a sick one, and business basics. Owners often ask where you trained, and a recognised certificate on your Google Business Profile builds trust. Before you register, check the current text of the decree in the National Legislation Database.

Starting a sole proprietorship step by step

  1. Look up the activity code. As a sole trader, you can only register activities listed in the Register of Activities of Self-Employed Persons (ÖVTJ). In the list in force since 1 January 2025, dog grooming is called Állatkozmetika (animal grooming), code 969910.
  2. Register with NAV. With your Client Gate login in NAV’s online business assistant, or in person at any NAV customer service office. Post and phone are not possible. Registration is free of fees and duties.
  3. Choose your tax regime. You can select flat-rate tax (átalányadó) or KATA when you register.
  4. Apply for chamber registration. According to NAV’s guidance, within 5 working days at the regional chamber of commerce.
  5. Apply for a FELIR ID. This is an extra step for dog grooming; the next section covers it.

According to NAV, as a sole trader you can start on the day you are entered in the register. The guidance also asks you to check before you start whether your activity needs a permit or a notification. For dog grooming, that is FELIR. An hour with an accountant before registering pays off: you go through the tax regime, receipts and invoices, and your returns.

The FELIR ID and the official veterinarian

According to NÉBIH’s guidance, no permit from the authority is needed to run an animal grooming salon. Point 23 of Annex 1 of Government Decree 578/2020 (XII. 14.), however, lists running an animal grooming salon among the activities that require a FELIR ID (the ID in the food chain supervision information system). Under section 1(3) of the decree, such an activity can only be carried out with a FELIR ID.

You can apply for the FELIR ID online in NÉBIH’s client profile system, after logging in with Client Gate. According to the guidance, you can also apply in person at the district office (járási hivatal) for your area. The official veterinarian supervises the salon from an animal disease and hygiene point of view.

In practice the order is: first the premises, then FELIR, and only then the first client. If you are unsure whether your premises meet the rules, ask the district office before you sign the lease.

What should the salon be like?

The rules for the premises of an animal grooming salon are in section 191 of the Animal Health Code, issued by FM Decree 41/1997 (V. 28.). The essentials:

  • Washing and clipping room. The floor is easy to clean and disinfect, seamless, waterproof and non-slip. It needs a floor drain with an odour trap and a wastewater drain. Windows and doors are easy to clean and have insect screens.
  • Walls. Up to at least two metres, a light, waterproof, smooth covering or coating that is easy to clean and disinfect. The joint between wall and floor is rounded.
  • Waiting room and other rooms. Here too, a cleanable, disinfectable, waterproof and non-slip floor, and a disinfectable coating on the walls up to two metres.
  • Tables. A corrosion-free, seamlessly joined top that is easy to wash and disinfect.
  • Cleaning. Daily cleaning and mopping with disinfectant. Tools must be cleaned and disinfected after every dog.

The decree also covers waste: it has to be collected in plastic bags and then disposed of. Ask the official veterinarian how you can do this in your case.

A salon at home. These rules also apply to a room set up at home; because of the wastewater drainage, this may mean building work. In a block of flats, also check what the house rules and the deed of foundation allow. Mobile dog grooming. The code talks about rooms; we found no separate rule for a vehicle converted for grooming. Before you buy or build one, ask the district office how it has to comply.

Records of owners and dogs

Under section 191(7) of the Animal Health Code, you have to keep a record of the animals you handle. It includes the owner’s name and address, and the animal’s species, breed, sex, age, colour and any distinguishing marks. Record this for every dog, from the first visit.

Your business is the controller of the owners’ data. If you use a booking system or an online spreadsheet, the provider is a processor, and you need a data processing agreement with them. The owner profile in a booking system is a good place for notes, for example that the dog is afraid of the dryer. Agree with the official veterinarian in what form you keep the mandatory record.

Vaccination booklet. A common question is whether you can ask for the dog’s vaccination booklet. We found no law that requires a dog groomer to do so. In your own house rules, however, you can decide to accept only vaccinated dogs; tell owners before they book. If you are unsure, ask the official veterinarian.

Animal welfare in practice

The Animal Protection Act (Act XXVIII of 1998) treats as a keeper not only the owner, but also whoever looks after or supervises the animal. While the dog is with you, the rules of the act apply to you too. Under section 4, you must act with the care of a good keeper. Under section 6, it is forbidden to cause an animal unjustified or avoidable pain, suffering or injury.

In practice this means you do not leave the dog unattended on the table or under the dryer. If the dog is very stressed, split the work into several sessions. If you see a skin wound, parasites or signs of illness, tell the owner and suggest a visit to the vet. The programme requirements of the Dog Groomer qualification also stress knowing the limits of veterinary work, and recommending a veterinary consultation when needed.

Tax: 80% flat rate or KATA?

The figures show the 2026 rules, according to the guide of the Hungarian Chamber of Commerce and Industry and the Personal Income Tax Act.

  • Flat-rate tax with an 80% cost ratio. Section 53 of the Personal Income Tax Act lists the 80% activities, including pet care (ÖVTJ’24 960909–960911). In ÖVTJ’24, code 960911 is Állatkozmetika (animal grooming). According to NAV, the ÖVTJ’24 classification of 31 October 2024 applies to the codes; in today’s list the same activity appears under the same name with code 969910. You only get 80% if, for the whole tax year, all your revenue comes from the listed activities, plus at most retail; otherwise the general 45% applies. If you would offer anything else, check with your accountant first.
  • Flat-rate figures. Income up to HUF 1,936,800 is tax-free. On the part above it, you pay 15% personal income tax, 18.5% social security 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. In 2026, you can choose flat-rate tax up to HUF 38,736,000 of revenue a year.
  • KATA. HUF 50,000 a month, up to HUF 18 million of revenue a year; above that, a 40% special tax applies to the excess. Only sole traders for whom this is the main job can choose it. If you invoice a pet shop, a veterinary practice or another company, your KATA status ends on the day before the invoice is issued.
  • VAT exemption. According to NAV, from 2026 you can choose it if neither last year’s actual revenue nor this year’s expected revenue exceeds HUF 20 million. You then charge no VAT, but you cannot reclaim the VAT on equipment and grooming products either.

An example: with HUF 6 million of revenue a year and an 80% cost ratio, the income is HUF 1.2 million, below the tax-free part. As a main job, you still pay the minimum contribution. KATA at the same revenue is HUF 600,000 a year. Which is better for you is something to work out with your accountant.

Equipment for day one

The basics: a grooming table with a restraint, a tub or washing tray with a shower head, a high-velocity dog dryer, clippers with several blades, scissors, a stripping knife, brushes and combs, nail clippers, towels, shampoos and conditioners, and disinfectant. With larger dogs, access to the tub matters: steps or a ramp also save your back.

Also list the monthly costs: rent, water and electricity (the dryer uses a lot), accountant, liability insurance if you take it out, supplies, and the booking system. Your hourly rate has to cover these.

Pricing by size and coat type

Between bathing a small, short-coated dog and a full groom of a large, long-coated dog there can be hours. So do not advertise one price; split your services: bath for a small dog, bath and clip for a medium dog, hand stripping, nail trim. Add each with its real length and price. Put typical breeds in the description too, because owners know the breed, not always the category.

Work out your hourly rate from your costs. If your fixed costs are HUF 250,000 a month, and you work on dogs for 100 hours a month, one hour costs you HUF 2,500 before you add materials and your profit. Dematting a neglected coat or handling a difficult dog takes more time; show this as a surcharge in advance, so the owner is not surprised at the counter.

Where do the first clients come from?

  • Google Business Profile. This appears in searches like “dog grooming near me”. Fill in your opening hours, services and prices, and add the booking link.
  • Instagram and Facebook. Show your work with before-and-after photos. Put the booking link in the Website field of your profile.
  • Local recommendations. Vet practices, pet shops, dog schools: leave business cards with the booking QR code.
  • Repeat visits. Regular owners are the basis of your revenue. After a groom, offer the next appointment, and if possible book it there and then.

For a dog groomer working alone, a missed appointment can mean half a day. We collected what you can do about it in this article.

We describe ten free methods, including the review QR code and local Facebook groups, in our article on getting clients.

Online booking for dog groomers

In FoglalGo you add services by size and coat type, with their real length, and set the cleaning between two dogs as a break for each service. Owners can choose several services in one booking, and the system adds up the time. The Start plan costs HUF 0: 1 team member, 3 services, 30 online bookings a month, your own link, a QR code and a confirmation email with a cancellation link. The Pro plan is HUF 3,990 a month, with unlimited services and reminder emails. We charge no commission, and no VAT is added to the fees. Setup tips are on the page for dog groomers, and the plans on the pricing page.

Sources

  1. ITM Decree 34/2021 (VII. 26.), Annex 1 (National Legislation Database, in Hungarian) (opens in a new tab) – the list of activities tied to a qualification: dog or animal grooming is not on it, as of 15 March 2026
  2. IKK: Programme requirements of the Dog Groomer qualification no. 108844004 (in Hungarian) (opens in a new tab) – the level, hours and entry requirements of the qualification, and that no law prescribes it
  3. NAV: Starting a sole proprietorship (in Hungarian) (opens in a new tab) – how to register, that it is free, the ÖVTJ, the start date and the chamber registration
  4. KIM Decree 36/2011 (XII. 23.), the ÖVTJ (National Legislation Database, in Hungarian) (opens in a new tab) – 969910 Állatkozmetika (animal grooming) in the list in force since 1 January 2025
  5. KIM Decree 36/2011 (XII. 23.), as of 1 March 2024 (ÖVTJ’24, in Hungarian) (opens in a new tab) – 960911 Állatkozmetika (animal grooming) in ÖVTJ’24
  6. Act CXVII of 1995 on Personal Income Tax, section 53 (National Legislation Database, in Hungarian) (opens in a new tab) – the general 45% and the 80% cost ratio, including pet care (ÖVTJ’24 960909–960911), as of 1 October 2026
  7. NAV: Changes in the flat-rate taxation of sole traders (in Hungarian) (opens in a new tab) – the 80% group by ÖVTJ’24 codes, based on the classification of 31 October 2024
  8. MKIK (Hungarian Chamber of Commerce and Industry): General tax guide for small and medium-sized businesses, 2026 (in Hungarian) (opens in a new tab) – the 2026 thresholds, rates and conditions of flat-rate tax and KATA
  9. NAV: The threshold for VAT exemption is rising (in Hungarian) (opens in a new tab) – the HUF 20 million threshold of VAT exemption from 2026
  10. NÉBIH (National Food Chain Safety Office): Guide to setting up and running an animal grooming salon (in Hungarian) (opens in a new tab) – no permit, but a FELIR ID is required; where to apply; the requirements for the premises
  11. Government Decree 578/2020 (XII. 14.) on FELIR (National Legislation Database, in Hungarian) (opens in a new tab) – running an animal grooming salon requires a FELIR ID (Annex 1, point 23; section 1(3)), and how to apply (section 2)
  12. FM Decree 41/1997 (V. 28.), Animal Health Code, section 191 (National Legislation Database, in Hungarian) (opens in a new tab) – rules for the premises, cleaning and records of an animal grooming salon, and supervision by the official veterinarian, as of 3 October 2025
  13. Act XXVIII of 1998 on the Protection and Humane Treatment of Animals (National Legislation Database, in Hungarian) (opens in a new tab) – who counts as a keeper (section 3), the care of a good keeper (section 4), the ban on causing pain (section 6), as of 27 September 2026

Frequently asked questions

Do you need a permit to run a dog grooming salon?

According to NÉBIH’s guidance, no permit is needed, but a FELIR ID is, because Government Decree 578/2020 lists running an animal grooming salon as an activity that requires a FELIR ID. You can apply in NÉBIH’s client profile system or in person at the district office.

Which ÖVTJ code should you register with?

In the ÖVTJ in force since 2025, dog grooming is called Állatkozmetika (animal grooming), code 969910. The 80% list of the Personal Income Tax Act refers to the older ÖVTJ’24 codes, where the same activity is 960911. Agree the final code with your accountant before registering.

Can you open a dog grooming salon at home?

Yes, but the room has to meet section 191 of the Animal Health Code just the same: waterproof, disinfectable floors and walls, a floor drain with an odour trap, wastewater drainage, insect screens. In a block of flats, check the house rules too, and ask the district office before you start.

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