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Starting a massage business in Hungary in 2026: what to watch at the start
In short
Among the activities tied to a vocational qualification in ITM Decree 34/2021, massage does not appear as a separate row. The cosmetic massage of the body and skin, however, is part of beauty treatments, for which the Beauty Technician qualification is required. Treatment for healing purposes, for example treating patients on a doctor’s recommendation, may count as a healthcare service, which has separate conditions. Before you advertise anything like that, ask the government office. As a sole trader, you register with NAV, for free, and you can start on the day you are entered in the register.
Two things matter for tax. One is who you work for: KATA (HUF 50,000 a month) can only be chosen if you invoice private individuals. If you work as a subcontractor for a hotel, a gym or a wellness centre, KATA is out. The other is the cost ratio: under flat-rate taxation (átalányadó), your activity code decides whether you get 45% or 80%. NAV’s example does not mention massage, so clarify this with your accountant. If you make home visits, you also have to plan travel time into the calendar.
Do you need a qualification for massage?
Annex 1 of ITM Decree 34/2021 (VII. 26.) lists the activities that may only be carried out independently with a qualification. As of 15 March 2026, massage has no separate row. Row 8, the description of beauty treatments, however, reads: “the cosmetic treatment, care and massage of healthy body and skin”. This requires the Beauty Technician qualification. If you would offer massage for cosmetic purposes, for example as part of a skincare treatment, this row may apply to you. If you cannot decide where your treatment belongs, ask the chamber or the government office.
Therapeutic massage is a different area. If you would treat patients, work on a doctor’s recommendation, or promise healing in your advertising, your activity may count as a healthcare service, which has separate conditions. Clarify this with the government office before you start, and until then talk about refreshing, wellness-type treatments in your advertising.
Regardless of the legal minimum, clients often ask where you trained. A recognised vocational qualification or certificate on your website and your Google Business Profile builds trust.
Registering with NAV
As a sole trader, you register with your Client Gate login in NAV’s online business assistant, or in person at any NAV customer service office. Registration is free of fees and duties, and you can start work on the day you are entered in the register. You choose the activity code from the Register of Activities of Self-Employed Persons (ÖVTJ). For a massage therapist this is not clear-cut, so agree it with your accountant before registering, because the cost ratio under flat-rate tax also depends on the code. According to NAV’s guidance, you have to apply for registration with the regional chamber of commerce within 5 working days.
Who do you work for? Your tax depends on it
Some massage therapists work with their own clients; others work for hotels, wellness centres or gyms, and invoice them. This is the most important question when you choose your tax regime.
KATA is HUF 50,000 a month, up to HUF 18 million of revenue a year. According to the 2026 guide of the Hungarian Chamber of Commerce and Industry, however, if a sole trader under KATA issues an invoice to a Hungarian company or another payer, their KATA status ends on the day before the invoice is issued. So if you invoice a hotel, KATA is not for you. If you only work for your own clients, and this is your main job, you can choose it.
If you do massage alongside an employment of at least 36 hours a week, according to the guide this is not your main job, so you cannot choose KATA this way either.
Flat-rate tax: 45% or 80%?
Under flat-rate tax, you deduct a cost ratio from your revenue. Under the 2026 rules, the general cost ratio is 45%, rising to 50% from 2027. The activities listed in the law get 80%. NAV’s guidance mentions hairdressing and beauty care as examples, not massage. Whether your activity falls within the 80% group depends on your ÖVTJ code.
The difference is significant. With HUF 6 million of revenue a year, the income is HUF 3.3 million with a 45% cost ratio and HUF 1.2 million with 80%. The part up to HUF 1,936,800 is tax-free in both cases; 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 less. The revenue limit of flat-rate tax in 2026 is HUF 38,736,000 a year. VAT exemption can be chosen from 2026 up to HUF 20 million of revenue a year.
Treatment room or home visits?
You can start in your own treatment room, in a rented room in a salon or a health centre, or you can make home visits. With a treatment room, the main questions are ventilation, washing hands, and changing and washing sheets and towels. Ask the public health department of the government office before you start what requirements the room has to meet, and whether you have to notify the activity.
If you make home visits, your day is shaped by travel. Plan travel and packing time between two clients, and decide how large an area you cover. Show the call-out fee as a separate item.
Equipment
The basics: a stable, adjustable massage table (a folding one for home visits), sheets, towels, cushions and supports, massage oils or creams, disinfectant, and a quiet speaker if you use music. The temperature in the room matters more than you would think: the client lies still for half an hour.
For a massage therapist, laundry is a separate cost. Work out how many sets you need for a day, and whether you wash them at home or take them to a laundry.
Pricing and treatment length
Massage is usually priced by time: 30, 60 and 90 minutes. Do not hide changing the sheets and airing the room between treatments in the treatment time; plan it as a break. If your fixed costs are HUF 200,000 a month, and you give massages for 80 hours a month, one hour costs you HUF 2,500 before you add the laundry, the oil and your profit.
Passes, for example five sessions at a discount, tie regular clients to you. Write down exactly until when they can be used, and what happens if the client cancels a session.
The first clients
For a massage therapist, the Google Business Profile and genuine reviews count most, because they appear in searches like “massage near me”. Fill in your treatments and prices, and add the booking link. You can also agree on mutual recommendations with gyms, yoga studios, hairdressers and beauticians: they recommend you, and you recommend them.
Here too, regular clients are the basis of your revenue. After a treatment, offer to book the next appointment straight away, and if someone regularly cancels at the last minute, see what you can do against missed appointments.
Online booking for massage therapists
In FoglalGo you add treatments with their real length, and set changing the sheets or travel as a break for each service, so the system does not offer a time you could not make. The Start plan costs HUF 0, with no time limit: 1 resource, 3 services, 30 online bookings a month. 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 massage salons, and the plans on the pricing page.
Sources
- ITM Decree 34/2021 (VII. 26.), Annex 1 (National Legislation Database, in Hungarian): the list of activities tied to a qualification, and the description of beauty treatments (row 8), 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 cost ratios of flat-rate tax and the conditions of KATA in 2026
- NAV: Changes in the flat-rate taxation of sole traders (in Hungarian): the 80% cost ratio: the example mentions hairdressing and beauty care, not massage
- 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