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Starting a hair salon business in Hungary in 2026: qualifications, tax, first clients

Magor Megyeri · 14 October 2026

In short

Most people start a hairdressing business as a sole trader. The first condition is the qualification: you may only work as a hairdresser independently with the Hairdresser vocational qualification (ITM Decree 34/2021, Annex 1, row 7). Then you register with NAV, the Hungarian tax authority: with your Client Gate login in its online business assistant, or in person. Registration is free, and you can start working on the day you are entered in the register. You also choose your tax regime at this point. According to NAV’s guidance, hairdressing gets an 80% cost ratio under flat-rate taxation (átalányadó). KATA is a fixed HUF 50,000 a month, but you can only choose it if self-employment is your main job and you work for private clients. In 2026 you can stay exempt from VAT up to HUF 20 million of revenue a year.

The premises can be your own salon, a rented chair in a working salon or a home salon. Ask the public health department of the government office about the hygiene requirements before you start. Work out your prices from your fixed monthly costs and the hours you can actually work, not only from the prices in the area. The first clients usually come through your Google Business Profile, Instagram and a booking link placed everywhere.

What qualification do you need?

The activities that may only be carried out independently with the right qualification are listed in Annex 1 of ITM Decree 34/2021 (VII. 26.). Hairdressing is row 7 of the table: you can work independently with the Hairdresser vocational qualification, and the table also accepts the qualification of the same name obtained in the earlier system.

Without a qualification you can only do hairdressing work non-independently. Under section 2 of the decree, a qualified hairdresser then supervises your work. This is a path for apprentices and career starters, but for your own business you need the qualification. There is no separate barber row in the table; haircutting falls under the hairdresser row.

The above is the state of the decree as of 15 March 2026. Before you register, check the text in force in the National Legislation Database.

Starting a sole proprietorship step by step

1. Find the activity code. As a sole trader you can only register an activity that is in the Register of Activities of Self-Employed Persons (ÖVTJ). The code later also determines the cost ratio.
2. Register with NAV. With your Client Gate login in NAV’s online business assistant, or in person at any NAV customer service office. It cannot be done by post or by phone. Registration is free of fees and duties.
3. Choose the tax regime. You can choose flat-rate tax or KATA when you register. The next section is about the difference between them.
4. Start working. As a sole trader you can start the activity on the day you are entered in the register.
5. Apply for chamber registration. According to NAV’s guidance, you have to apply to the regional chamber of commerce within 5 working days.

Before registering, it is worth spending an hour with an accountant. In that time you can go through the tax regime and the documents you have to issue (receipt, invoice or cash register), and find out what you have to declare monthly or quarterly.

KATA or flat-rate tax?

For a new hairdresser, these two tax regimes usually come up. The figures show the 2026 rules, according to the guide of the Hungarian Chamber of Commerce and Industry.

• Flat-rate tax (átalányadó). You deduct a cost ratio from your revenue, and the rest counts as income. According to NAV, hairdressing and beauty care are among the activities with an 80% cost ratio. Income up to HUF 1,936,800 (half of the annual minimum wage) is tax-free. On the part above it you pay 15% personal income tax, 18.5% social security contribution and 13% social contribution tax. In 2026 you can choose flat-rate tax up to HUF 38,736,000 of revenue a year, and in the year you start, up to the proportional part of this.
• KATA. A fixed tax of HUF 50,000 a month, which has to be paid even if you are under KATA for only one day of the month. Only sole traders for whom this is the main job can choose it. If your revenue is more than HUF 18 million a year, a 40% special tax applies to the part above it. KATA is meant for businesses that work for private individuals: if you invoice a company or another payer, your KATA status ends on the day before the invoice is issued.

Let us look at an example. If your revenue is HUF 6 million a year, with an 80% cost ratio your income under flat-rate tax is HUF 1.2 million. This is below the tax-free part, so you pay no personal income tax. As a main job, however, you still have to pay the contribution and the social contribution tax, at least on the basis of the minimum wage or the guaranteed minimum wage. KATA at the same revenue is HUF 600,000 a year. Which one is better for you depends on your revenue, your other income and your plans. Work this out with your accountant.

VAT exemption

If your clients are private individuals, with the VAT exemption you do not have to charge VAT, so with the same revenue your prices can be lower. In return, you cannot reclaim the VAT on the equipment and materials you buy. 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.

For a hairdresser who buys equipment, this is a real decision. If in the first year you buy chairs, a wash unit and a dryer worth millions, look with your accountant at how much reclaiming the VAT would mean, and what it would cost if you had to add it to your prices.

Your own salon, a rented chair or a home salon?

• Your own salon. The most freedom and the highest fixed costs: rent, utilities, furniture. Worth it if you already have enough clients to fill most of your calendar from the first month.
• A rented chair in a working salon. Lower starting costs, and clients may also come from the salon’s traffic. Put in writing what the rent covers (wash unit, dryer, towels, reception) and whose clients are whose. If your clients pay you, KATA may also be an option. If, however, the salon pays you and you invoice it, KATA cannot be chosen.
• A home salon. The cheapest start, but the room has to meet the same hygiene requirements. In a block of flats, also check what the house rules and the deed of foundation allow.

Whichever you choose, before you start, ask the public health department of the government office what requirements the room has to meet, and whether you have to notify anything. The chamber can also help if you do not know where to turn.

What will you need on the first day?

The basic equipment: a hydraulic chair, a wash unit, a hood or dryer, a mirror, scissors, clippers, colour bowls, brushes, towels and capes, disinfectants, and a place where you store the chemicals separately. Then comes the starting stock of materials. With colours, it is worth starting with fewer shades and adding more to match your clients.

Write down the invisible costs too: accountant, bank account, liability insurance if you take it out, the website or the domain, and the booking system. These recur every month, and they go into your hourly rate.

How to set prices as a new hairdresser

Do not work out your price only from the prices in the area. First add up your fixed monthly costs: rent or chair rental, utilities, accountant, contributions or KATA, software. Then estimate how many hours a month you actually spend with clients. If your fixed costs are HUF 300,000, and you spend 100 hours a month with clients, one hour of work costs you HUF 3,000. On top of that come the materials and your profit.

Price your services with exact durations in minutes. Do not advertise colouring as a single item, but in its common variants (short hair, long hair, colour with a cut), because their time and material costs differ. An opening discount can bring clients, but tie a temporary price to a date, otherwise clients will see it as the normal price.

Where do the first clients come from?

• Google Business Profile. This is what appears in searches like “hairdresser near me”. Fill in your opening hours, services and photos, and add the booking link.
• Instagram. In hairdressing, clients decide based on your work. Show what you do with before-and-after photos and short videos, and put the booking link in the Website field of your profile.
• Recommendations. Your first clients’ friends are the surest next clients. Ask them to write a review on your Google Business Profile, and give them a business card with the booking QR code.
• Returning clients. The cheapest client is the one who comes back. When they pay, offer to book their next appointment straight away.

In the first month people pay less attention to missed appointments, yet they hurt most at the start. We have collected the steps against them in this article.

Online booking from day one

FoglalGo’s Start plan costs HUF 0, with no time limit: 1 team member, 3 services, 30 online bookings a month, your own booking link, a QR code and a confirmation email with a cancellation link. For a new hairdresser this is enough to start with. If your list of services grows, or you want to send reminder emails, the Pro plan is HUF 3,990 a month. We charge no commission, and no VAT is added to the fees. Setup tips are on the page for hair salons, and the plans on the pricing page.

Sources

• ITM Decree 34/2021 (VII. 26.), Annex 1 (National Legislation Database, in Hungarian): the qualification needed for hairdressing (row 7) and the supervision of non-independent work (section 2), as of 15 March 2026
• NAV: Starting a sole proprietorship (in Hungarian): how to register, that it is free, the activity register (ÖVTJ), 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 thresholds, rates and conditions of flat-rate tax and KATA
• NAV: Changes in the flat-rate taxation of sole traders (in Hungarian): 80% cost ratio for hairdressing and 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

Last checked: 14 October 2026