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Starting a nail technician business in Hungary in 2026: qualifications, tax, clients
In short
You can do manicures and nail extensions independently with the Hand and Foot Care Technician qualification (hand care and nail cosmetics specialisation) or the Manicurist and Nail Designer qualification. The table also accepts the earlier Manicurist and Nail Extension Technician, or Hand and Foot Care and Nail Extension qualifications (ITM Decree 34/2021, Annex 1, row 47). Without a qualification you can only work non-independently, under the supervision of a qualified professional. You register the business with NAV, for free, and you can start on the day you are entered in the register.
Many nail technicians start alongside a job. If you have an employment of at least 36 hours a week, self-employment is not your main job, so KATA cannot be chosen. In this case flat-rate tax (átalányadó) is the usual route, and you pay contributions on your actual income, not on the minimum wage. As a main job, KATA is HUF 50,000 a month. Most clients come from Instagram, so the booking link should be in your profile, not in your messages.
What qualification can you work with?
Row 47 of Annex 1 of ITM Decree 34/2021 (VII. 26.) covers hand care and nail extensions. You can do these independently with the following qualifications:
- Hand and Foot Care Technician, with the hand care and nail cosmetics specialisation;
- Manicurist and Nail Designer;
- the Manicurist and Nail Extension Technician, or the Hand and Foot Care and Nail Extension qualification obtained in the earlier system.
According to the table, this activity can also be carried out non-independently. In that case, under section 2 of the decree, a qualified professional supervises your work. This works in a salon, as an apprentice or as a career starter, but for your own business you need the qualification.
If you would also offer pedicures, that is foot care, row 57 of the table. For this you need the Hand and Foot Care Technician qualification with the specialised foot care specialisation, or the earlier Foot Care, or Hand and Foot Care and Nail Extension qualification. The above is the state of the decree as of 15 March 2026. Before you start, check the text in force in the National Legislation Database.
Registering the business
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, and you can already work on the day you are entered in the register. You choose the activity from the Register of Activities of Self-Employed Persons (ÖVTJ), and you also indicate the tax regime at this point. According to NAV’s guidance, you have to apply for registration with the regional chamber of commerce within 5 working days.
If you start alongside a job
Many nail technicians start at weekends and in the evenings, alongside their main job. For tax, this is the most important question. According to the 2026 guide of the Hungarian Chamber of Commerce and Industry, a sole trader who has an employment of at least 36 hours a week does not have self-employment as their main job, and only sole traders for whom it is the main job can choose KATA. So alongside an employment, KATA is out.
In this case, flat-rate tax usually comes up. According to the guide, the minimum contribution based on the minimum wage or the guaranteed minimum wage has to be paid by sole traders for whom this is the main job. Alongside a job, you pay the contribution and the social contribution tax on the part of your flat-rate income above the tax-free part. Exactly how much this is in your situation is something your accountant will work out.
If your employment ends and you switch to doing this as your main job, the tax regime also needs rethinking. If you give up flat-rate tax, according to the guide you cannot choose it again in the year it ends and in the following 12 months, so do not rush this.
Tax as a full-time nail technician
The 2026 figures, according to the guide of the Hungarian Chamber of Commerce and Industry:
- KATA. HUF 50,000 a month, up to HUF 18 million of revenue a year; above that, a 40% special tax on the excess. Only as a main job, and only if you work for private individuals. If you invoice a salon owner for your work, KATA ends on the day before the invoice is issued.
- Flat-rate tax. You deduct a cost ratio from your revenue. NAV’s guidance mentions hairdressing and beauty care (ÖVTJ'24 9602) among the activities with an 80% cost ratio. Check with your accountant before registering whether your activity code belongs here, because otherwise the general cost ratio of 45% applies. Income is tax-free up to HUF 1,936,800. The revenue limit in 2026 is HUF 38,736,000 a year.
- VAT exemption. From 2026 it can be chosen up to HUF 20 million of revenue a year, if your revenue in the previous year was not higher either.
The difference is not small. With HUF 4 million of revenue a year, the income is HUF 800,000 with an 80% cost ratio and HUF 2.2 million with 45%. The first fits within the tax-free part; the second does not.
Home salon or a rented desk?
Nails are one of the beauty trades that need the least space, so many people start at home. The room still has to meet the hygiene requirements. Think about washing hands, disinfecting the tools, extracting dust and fumes, and the waste. Ask the public health department of the government office before you start exactly what they require, and whether you have to notify the activity. In a block of flats, also check what the house rules allow.
A rented desk in a beauty salon is a smaller risk, and the salon’s clients get to know you too. Put in writing what the fee covers, and whether your clients pay you or the salon.
Equipment
The basics: a work desk with a hand rest, a UV/LED lamp, an extractor, a nail drill with bits, files, disinfectant and steriliser, disposable materials, and a starting set of gels and polishes. A smaller, well-chosen range of colours is enough to start with. Your clients will show you what they ask for anyway.
Do not save on the extractor and good lighting. When you work several hours a day, it is about your own health.
Pricing by time
The time for gel polish, a refill and a new set varies a lot, so add each as a separate service, with its real duration. If your fixed costs are HUF 150,000 a month, and you work 80 hours a month with clients, one hour costs you HUF 1,875 before you add the materials and your profit. Show nail art as a separate item or surcharge, so clients see it in advance.
A refill is due every three to four weeks, so returning clients are the backbone of your revenue. If someone comes regularly, they book their next appointment while still in the chair.
Clients from Instagram
Most nail clients decide on Instagram, based on photos of your work. If every booking is settled in messages, one appointment takes five or six messages, and meanwhile the client is asking elsewhere too. Put the booking link in the Website field of your profile and in your highlights, and share it in stories with a link sticker when you have a free slot.
A Google Business Profile is also worth it, because it appears in searches like “nails near me”. Ask satisfied clients for a review, and if someone does not turn up, see what you can do against missed appointments.
Online booking for nail technicians
FoglalGo’s Start plan costs HUF 0, with no time limit: 1 team member, 3 services (for example gel polish, refill, new set), 30 online bookings a month, your own link and QR code. The Pro plan is HUF 3,990 a month, with unlimited services and reminder emails 24 hours and one hour before the appointment. We charge no commission, no VAT is added to the fees, and we do not send SMS. Setup tips are on the page for nail technicians, and the plans on the pricing page.
Sources
- ITM Decree 34/2021 (VII. 26.), Annex 1 (National Legislation Database, in Hungarian): the qualifications for hand care and nail extensions (row 47) and for foot care (row 57), 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 conditions of a main job, and 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 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