Hairdressing, cosmetic and nail salons are a craft trade in both Slovakia and the Czech Republic, usually run by a self-employed owner. Three accounting themes recur on both sides of the border: the choice of legal form, flat-rate expenses versus real records, and VAT once the salon grows. The biggest practical difference is cash registers – Slovakia made eKasa compulsory for salons from 2026, while the Czech Republic has no such duty after scrapping its EET system.
What trade licence does a salon need?
In both countries hairdressing and cosmetic services are a craft trade, which means the owner must prove professional qualification – typically a vocational certificate, documented experience, or a responsible representative. A plain notified trade is not enough. Most salons operate as a self-employed owner (živnosť / OSVČ), which is the simplest form for a single premises.
As the salon grows, takes on employed stylists and earns a stable higher profit, incorporating into an s.r.o. becomes worth considering. For a side-by-side view of the company form, see our comparison of a single-member s.r.o. in Slovakia and Czechia.
Flat-rate expenses or full records?
This is where the systems diverge. In Slovakia, a self-employed owner who is not VAT-registered may claim flat-rate expenses of 60 % of income, capped at EUR 20,000 a year, plus paid contributions. In the Czech Republic, because hairdressing is a craft trade, the flat rate is a generous 80 %, capped at CZK 1,600,000, usable up to CZK 2 million of income.
In both countries a salon with large purchases of cosmetics and equipment may be better off keeping real tax records, while an owner renting a single chair usually wins with the flat rate. A company (s.r.o.) always keeps full double-entry accounting regardless of size.
Cash registers: eKasa in Slovakia, none in Czechia
From 1 January 2026 Slovakia made the eKasa cash register compulsory for all craft services, including hair, beauty, nail and massage studios, which lost their previous exemption. Every payment – cash, card, other cashless means or voucher, including deposits – must be recorded, and penalties run from EUR 1,500 to EUR 20,000, or up to EUR 40,000 for repeated breaches.
The Czech Republic went the opposite way: its electronic sales records (EET) were abolished on 1 January 2023, so a Czech salon has no electronic recording duty in 2026. A return under the name EET 2.0 is proposed for 2027, but it is only a draft. Czech salons must still keep ordinary tax records and be able to evidence their income.
When does a salon register for VAT?
Hairdressing and cosmetic services are not VAT-exempt in either country, but the thresholds and rates differ. In Slovakia mandatory registration starts at EUR 50,000 of turnover in a calendar year (immediate above EUR 62,500) and the standard rate is 23 %. In the Czech Republic the threshold is CZK 2,000,000 of turnover per calendar year and the standard rate is 21 %.
Registration has an upside in both countries: as a VAT payer the salon deducts input VAT on colours, cosmetics, disposables and equipment. The key is to watch turnover during the year so that crossing the line does not come as a surprise.
How much tax and contributions will an owner pay?
Contributions are often a bigger item than the tax itself. The headline income-tax rate is 15 % in both countries, with the Czech system adding a 23 % rate on profit above 36 times the average wage. In Slovakia the self-employed owner pays health insurance of at least EUR 121.92 a month and social insurance from the second year (minimum EUR 303.11). In the Czech Republic a beginner pays minimum monthly advances of CZK 3,575 for social and CZK 3,306 for health insurance.
If the salon runs through a company, profit is first taxed at the corporate rate (10 % up to EUR 100,000 of taxable income in Slovakia, 21 % in the Czech Republic) and the shareholder then pays dividend tax on the pay-out. This two-step taxation is the key calculation before incorporating.
Chair rental or employees?
Most salons eventually bring in extra hands. One route is chair rental, where each stylist has her own trade licence, pays the salon a fixed rent and sets her own prices and hours. The other is to employ stylists, which adds wages and employer contributions. In both countries watch the line of a disguised employment relationship: if the “tenant” effectively works as an employee – fixed schedule, no own clients, no own price list – tax and labour authorities may reclassify it.
Which costs and mistakes are typical?
Where real expenses are tracked, salons in both countries commonly deduct:
- consumables – colours, cosmetics, disposables and hygiene supplies,
- premises rent, energy, water and waste disposal,
- salon equipment (chairs, wash units, devices) and its depreciation,
- professional courses, certificates and brand training,
- workwear, laundry and disinfection.
The most common mistake is mixing private and business purchases (cosmetics “for home too”), which fails on inspection. Others are late VAT registration on rising turnover and forgetting that health-insurance advances are due every month, even in a weak season. In Slovakia, missing an eKasa record is a costly error of its own.
Not sure whether the flat rate or real expenses suit your salon, or how to set up cash registers and chair rental correctly?
FAQ
Does a salon need a cash register in 2026?
It depends on the country. In Slovakia the eKasa cash register became compulsory for all craft services, including hair and beauty salons, from 1 January 2026, and every payment must be recorded. In the Czech Republic electronic sales records (EET) were abolished in 2023, so a salon has no such duty in 2026; a return as EET 2.0 is only proposed for 2027. Czech salons must still keep ordinary tax records.
What flat-rate expenses can a salon owner claim?
In Slovakia a non-VAT-registered owner may claim 60 % of income, capped at EUR 20,000 a year, plus paid contributions. In the Czech Republic hairdressing is a craft trade, so the flat rate is 80 %, capped at CZK 1,600,000, usable up to CZK 2 million of income. A salon with large material and equipment costs may instead be better off keeping real tax records in either country.
What VAT rate applies to salon services?
The standard rate is 23 % in Slovakia and 21 % in the Czech Republic; salon services are not exempt. Mandatory registration starts at EUR 50,000 of turnover per calendar year in Slovakia and CZK 2 million in the Czech Republic. Once registered, the salon can deduct input VAT on cosmetics, disposables and equipment, so it is worth tracking turnover during the year.