Customers: prices, rights and checking qualificationsService-sector entrepreneurs: VAT, the 20 000 € threshold, chair rental and pricing

Tutkat / Services Radar
OpenFor youFor businessUpdated 27.10.2026

Local services without guesswork.

In 2026, hairdressing, beauty and wellness massage services carry the general VAT rate of 25.5% and do not qualify for the household tax credit. In August 2026, prices at hairdressers, barbers and beauty salons rose 1.7% year on year, slower than consumer prices on average. A small entrepreneur may operate without VAT if turnover stays below €20,000 per calendar year.

Services Radarpalvelututka.com

Services Radar tells you what hairdressing, massage, beauty and wellbeing services cost, how they are taxed and what rights the customer has. For business owners, a calculator for hourly rates and chair rental.

For whom
  • Customers: prices, rights and checking qualifications
  • Service-sector entrepreneurs: VAT, the 20 000 € threshold, chair rental and pricing
Service directory

Search for services in your town

Over 50 service sectors by town: hairdressers, masseurs, physiotherapy, dentists, cleaning, moving, electrical and plumbing work, accounting firms, legal services, garages and much more – contact details, opening hours and a map. Can't find a provider? Submit a request for quotation below.

Loading…

Browse by town →

Service data: © OpenStreetMap contributors (ODbL), open geodata. The data may be incomplete or out of date – check opening hours and prices with the service provider. Business owner: is your business missing? Enter details.

Services Market

Find a provider or list your service

The customer says what they need, and the service provider lists their service and available times. Free of charge – you agree on the work directly between yourselves.

Open the services market on its own page →

Loading notices…

Tip

You can get the household expense deduction for cleaning, repair and care work in the home (2026: 40% of the labour share, up to €2,100/person). Ask for the labour share to be itemised on the invoice.

Submit a notice

Listing type

The listing is valid for 60 days. You will receive a link by email that you can use to delete the listing. The public contact method is visible to everyone. Palvelututka is not a party to the agreement. Check the company in YTJ. Inappropriate listings will be removed.

Situation now

Services Radar in numbers

Value added tax on hairdressing and beauty services25,5 %General tax rate from 1 Sept 2024, valid in 2026; applies to, among other things, hairdressing, beauty treatment and wellness massage services. Finnish Taxpayers' Association (updated 14 Jan 2026)
Annual change in hairdresser, barber and beauty salon prices+1,7 %August 2026, harmonised index of consumer prices (HICP), Finland; +0,9 % at the start of the year. Eurostat / Statistics Finland (updated 2.10.2026)
Inflation (consumer price index)2,2 %August 2026, annual change; in July 2,1 %. Statistics Finland 14.9.2026
Household deduction for a hairdresser or barber0 € – not deductibleTreatment given at home by a licensed physiotherapist is deductible (40 % of the work, maximum 2,100 € per person, deductible 150 € in 2026–2027). Finnish Tax Administration 13.10.2026
Threshold for minor activity exempt from VAT20 000 €/yearCalendar-year turnover, from 1 January 2025 until further notice; the lower-limit relief was abolished at the same time. Finnish Tax Administration guidance 18 November 2024
Treatment by a trained masseur and a physiotherapistVAT 0 %Tax-free when a healthcare professional provides treatment for health needs; wellness and beauty care is taxable. Finnish Tax Administration guidance 19.5.2026
Sports services and personal training13,5 % / 25,5 %Use of a sports facility and exercise instruction 13,5 % from 1.1.2026; a personal trainer's one-to-one coaching generally 25,5 %. Finnish Tax Administration guidance 1.1.2026
Consumer Disputes Board processing time14,08 months on averageYear 2025; median 11.2 months. The Board resolved 7,795 cases, and 7,545 new requests for a decision were received. Consumer Disputes Board annual report 2025
Consumer Disputes Board recommendations complied withapprox. 65 %Year 2025, of the recommendations for which compliance information has been received; decisions are recommendations, not binding judgments. Consumer Disputes Board annual report 2025
Notification before opening a beauty salon or tattoo studioat the latest 30 days beforeWritten notification to the municipal health protection authority about a beauty salon requiring special hygiene (e.g. foot and hand treatments), skin-piercing activity and a solarium. Health Protection Act 763/1994, section 13; City of Kurikka guidance 2025
Lower limit of YEL insurance€9,423/yearYear 2026: mandatory if estimated work income is at least this amount; the insurance must be taken out within 6 months of starting the activity. YEL contribution 24.4% of work income; an entrepreneur starting for the first time gets a 22% reduction for four years. Finnish Centre for Pensions (ETK), Entrepreneur's pension cover ABC 2026
Consumer advice telephone service09 5110 1200Free advice (normal call charge applies); service hours Mon–Wed 10–12 and Thu 12–14. Finnish Competition and Consumer Authority, situation 10/2026

Value added tax and household tax credit by service 2026

The tax treatment depends on who provides the service and for what purpose. Healthcare is exempt from VAT only when it is provided by a healthcare professional for health needs. The household expense deduction is available only for eligible work done at home.

ServiceValue added tax 2026Household deductionNotice
Hairdressing and barber services25,5 %NoExpressly non-deductible in the table on Vero.fi.
Beauty care, nail and lash services25,5 %NoGeneral tax rate; not among the work eligible for the deduction.
Wellness and relaxation massage25,5 %NoTaxable, unless it is healthcare or the masseur does not hold the title of trained masseur.
Health-care massage by a trained masseurTax-freeNoA massage given by a student is taxable (KHO 2014:34).
Treatment by a licensed physiotherapistTax-freeYes, if the care is provided at homeDeduction of 40% of the labour share, at most €2,100 per person (2026–2027).
Foot care by a podiatrist or foot care specialistTax-freeNoA cosmetic pedicure is subject to VAT even when the practitioner is a healthcare professional.
Gym, group exercise, exercise instruction13,5 %NoReduced tax rate from 1.1.2026 (previously 14%).
A personal trainer's personal coaching25,5 %NoTeaching, guidance and counselling; standard-form guided practice may be 13.5%. KVL 011/2026: individual coaching 25.5%.

Source: Finnish Tax Administration (vero.fi), Finnish Taxpayers' Association

Annual change in hairdresser, barber and beauty salon prices

Harmonised Index of Consumer Prices (HICP) group 13.1.3 in Finland: price change compared with the same month a year earlier. Statistics Finland collects the prices and Eurostat publishes the figures. For comparison, the annual change in the overall HICP in August 2026 was 2.4%.

MonthAnnual change
September 2025+0,4 %
October 2025+0,4 %
November 2025+0,7 %
December 2025+0,7 %
January 2026+0,9 %
February 2026+0,9 %
March 2026+0,9 %
April 2026+1,3 %
May 2026+1,3 %
June 2026+1,3 %
July 2026+1,3 %
August 2026+1,7 %

Source: Eurostat, HICP (prc_hicp_minr), CP1313, Finland; updated 2.10.2026

When a service fails: how to proceed

The consumer's route when a hairdressing, beauty or wellness service goes wrong. The Consumer Disputes Board issues recommendations, not binding judgments; the matter can be taken to court at any stage.

StepWhat you doNotice
1. Notify the companyReport the defect as soon as possible, preferably in writing, and take photosA service is defective if the result differs from what was agreed or the work has not been done professionally and carefully
2. Give them a chance to fix itA company usually has the right to correct an errorIf repair is not successful or is not done within a reasonable time, you can demand a price reduction
3. Consumer adviceCall 09 5110 1200 or fill in the contact form at kkv.fiFree advice and mediation
4. Consumer Disputes BoardSubmit a request for a decision at kuluttajariita.fiProcessing took an average of 14.08 months in 2025; recommendations were followed in about 65% of cases
Gender-based pricingContact the Equality OmbudsmanThe price of a haircut must not be based on gender; compensation must be claimed in court within two years

Source: KKV; Consumer Disputes Board annual report 2025; Equality Ombudsman

Service-sector entrepreneur's registers, thresholds and notifications 2026

Key obligations for hairdressing, beauty, massage and wellbeing entrepreneurs. Always check your own situation with the authority.

ObligationLimit or deadlineSource
VAT liabilityWhen turnover in a calendar year exceeds €20,000Finnish Tax Administration (Verohallinto)
YEL insuranceEarned income of at least €9,423/year; must be taken out within 6 months of starting the businessETK
Notification to the health protection authorityNo later than 30 days before starting: beauty salons requiring special hygiene, skin-piercing activities (e.g. tattooing, piercing, permanent makeup) and solariumsHealth Protection Act, section 13
Title of trained masseur or physiotherapistOnly a professional entered in the JulkiTerhikki register; data is updated once a dayLicensing and Supervisory Agency (Lupa- ja valvontavirasto)
Price listDisplayed in shops and on websites as total prices including taxPrice Marking Regulation 553/2013
Pricing basisAmount of work, skills, complexity, materials and location – not the customer's genderEquality Ombudsman

Source: Finnish Tax Administration (Verohallinto), ETK, Finlex, Licensing and Supervision Agency, Equality Ombudsman

Ready-made tools

Save time with ready-made templates

Free tool available to download with a free account. Larger tools as a one-off purchase, no subscription: files immediately after payment.

Free tool

Service-sector entrepreneur's hourly rate calculator

Calculate a service business's hourly rate from your target income and track the 20,000 € VAT threshold.

  • Hourly rate from target pay, costs and billable hours
  • Service-specific prices by duration, incl. VAT
  • Comparing your current prices with the target
0 € · free accountDownload for free (Excel)
Tool

Renovation budget and household tax credit

Renovation budget, quotation comparison and household tax credit calculator.

Home renovators

9,90 € incl. VATBuy 9,90 €
Tool

Service-sector entrepreneur's annual plan

Price list and margin €/h, 12-month sales plan, costs, YEL, VAT limit and net income.

Hairdressing, beauty, massage and PT entrepreneurs

9,90 € + VAT 25,5 % = 12,42 €Buy 9,90 € + VAT

Home Bundle: all 20 tools €14.90 (separately €71) →

Commercial collaboration

Featured

Do you offer services in this area? Boost your listing: name, locality, description and a link to your own site. €14.90 / month + VAT or a one-off boost of €19.90.
Boost your listing
Coming soon

Deadlines and dates

Services Radar reminds its subscribers of these by email.

  1. Value added tax for September: filing and payment

    VAT for a monthly filer is declared and paid on the 12th day of the second month following the tax period.

    Source
  2. Household deduction: last payment date for 2026

    You can claim the household deduction for treatment given at home by a licensed physiotherapist in the tax year in which the invoice is paid.

    Source
  3. Value added tax for October–December: quarterly filers

    A quarterly filer's VAT is reported and paid on the 12th day of the second month following the tax period.

    Source
  4. Value added tax for 2026: annual filers

    The deadline for annual filers is the end of February. Because 28.2.2027 is a Sunday, the deadline moves to the next weekday.

    Source
Popular

Frequently asked questions: Services Radar

Can you get the household tax credit for a hairdresser or massage?

No. According to the Tax Administration, hairdressing and barbering services do not qualify for the household deduction, and the deduction cannot be claimed for beauty treatments or wellness massage either. The exception is treatment given at home by a licensed physiotherapist or occupational therapist: for 2026–2027 it gives 40% of the labour share, up to €2,100 per person, with a deductible of €150 (Finnish Tax Administration 13.10.2026).

Can a hair salon or masseur charge a fee if I can't make it?

Yes, if the cancellation or no-show fee was disclosed and agreed before the booking, for example in the booking terms. An unreasonable term can be adjusted in a dispute. Cancel the appointment as soon as you know you cannot attend, and check the terms in your booking confirmation.

How do I know whether a masseur is trained?

A trained masseur is a title-protected healthcare professional. Check the name in the free JulkiTerhikki register (julkiterhikki.lvv.fi), maintained by the Permit and Supervisory Authority, which took over Valvira's duties on 1.1.2026. Anyone may give massage, but only someone who has completed training may use the title trained masseur.

Hair colour or treatment went wrong – what can I demand?

A service is defective if the result differs from what was agreed, the work has not been done professionally and carefully, or it does not match the information given in advance. Notify the business of the defect soon. The business usually has the right to correct the defect; if the correction fails, you can demand a price reduction. You can get advice free of charge from consumer advice.

When must a service entrepreneur register as liable for VAT?

When turnover in a calendar year exceeds €20,000 (limit from 1.1.2025). Sales above the limit are fully taxable, and registration should be done in good time. The earlier lower-limit relief was abolished on 1.1.2025, so it can no longer be applied for.

Is massage exempt from value added tax?

Only when the massage is given by a healthcare professional, such as a trained masseur, and concerns health and medical care. Wellness and relaxation massage is taxable at the 25,5 % rate. Massage given by a student is taxable (KHO 2014:34). If you are not in the JulkiTerhikki register, the Finnish Tax Administration may request proof of your qualification.

Am I an entrepreneur or an employee in a rented chair?

What decides is the whole picture, not the name of the contract. In an employment relationship the employer directs and supervises the work, the work is done with the employer's tools and the employee is paid regardless of the outcome and does not bear the costs. An entrepreneur sets their own prices, acquires their own tools and bears the risk. Being entered in the prepayment register alone does not settle the matter.

What VAT applies to a personal trainer's service?

According to the Tax Administration, personal coaching is teaching, guidance and advice, so the general VAT rate of 25.5 % applies to it. The use of sports facilities and sports instruction are at the 13.5 % rate from 1.1.2026. The Central Tax Board ruled on 28.4.2026 (KVL 011/2026) that a service focused on individual coaching is subject to the general rate.

How is JulkiTerhikki used?

Search for a professional by name or registration number at julkiterhikki.lvv.fi. The service shows the person's valid professional right or protected title. According to the Licensing and Supervisory Authority, the data is updated once a day, and the register does not show whether the person is currently working in the profession.

May a hairdresser price women's and men's haircuts differently?

Not on the basis of sex alone. According to the Equality Ombudsman's position, the price may be based on the procedure done on the hair, the amount of work, skills, the demands of the work, materials and the location of the business, but not on the customer's sex. A claim for redress for pricing that breaches the Act on Equality between Women and Men can be made in court within two years.

What can the Consumer Disputes Board do in a service dispute?

The board issues a free recommendation for a ruling, which is not a binding judgment. In 2025 processing took 14,08 months on average (median 11,2 months), and the recommendations were followed in about 65 per cent of the cases for which the information was available. Before requesting a ruling, it is worth contacting consumer advisory services (09 5110 1200).

When must a service entrepreneur take out YEL insurance?

When business activity has begun and estimated earned income in 2026 is at least €9,423 a year. The insurance must be taken out within six months of the start of the business. The YEL contribution is 24.4 % of the confirmed earned income, and someone becoming an entrepreneur for the first time gets a 22 per cent discount for four years (ETK).

Does opening a beauty salon have to be notified to an authority?

A beauty salon requiring special hygiene (for example foot and hand treatments), activities that break the skin such as tattooing, piercing and permanent make-up, and tanning beds require a written notification to the municipal health protection authority at least 30 days before starting operations (Health Protection Act section 13). A fee according to the municipality's tariff is charged for processing the notification.

How can a service provider prepare for a complaint?

Record the agreed outcome, the substances used and the price in advance, and state the cancellation terms before booking. According to KKV, a business generally has the right to correct a defect before the customer can demand a price reduction, so ask the customer to report the problem immediately. Disputes can end up at the Consumer Disputes Board, whose decisions can be browsed in the decision search.

Tips

How to use the information

  1. Check the masseur's or physiotherapist's qualifications in the free JulkiTerhikki register. Anyone may give massages, but the title of trained masseur may be used only by someone who has completed the training.
  2. Read the cancellation terms before booking. A business may charge a cancellation or no-show fee if this has been agreed in advance; if no such term has been agreed, tell them about your impediment as soon as you know about it.
  3. If a service fails, tell the company as soon as possible and give them an opportunity to put it right. If the remedy does not succeed, you can demand a price reduction. Consumer advisory services help free of charge.
  4. Use the gift card during its validity period. If you have been unable to use it, ask for more time; in a company bankruptcy, the bankruptcy estate may refuse to accept a gift card.
  5. If the company refuses to provide compensation, you can take the matter to the Consumer Disputes Board free of charge. Be prepared to wait: in 2025 processing took on average 14.08 months. First search the board's decision database for similar cases.
  6. The price of a haircut must be based on the work, not on gender. If a different price is charged for short hair depending on the customer's gender, you can ask for the grounds and contact the Ombudsman for Equality.
  7. Entrepreneur: display your price list in the shop and on your website. The price must include taxes, and if not all prices can be listed, state the most common prices or the basis on which the price is determined.
  8. Entrepreneur: track calendar-year turnover monthly. When 20 000 € is exceeded, register as VAT-liable – sales are taxable from the sales that exceed the limit onwards.
  9. Chair renter: being in the prepayment register does not alone make you an entrepreneur. The tax authority looks at the whole picture: who directs the work, whose equipment is used and who bears the costs and financial risk. Make the rental agreement in writing.
  10. Personal trainer: personal coaching is usually subject to 25,5 % VAT, even if the gym fee is 13,5 %. Price and invoice the parts separately if you sell both.
  11. Price hair services by the duration of the work, hair length and materials used, not by the customer's gender. According to the Ombudsman for Equality, gender-based pricing is contrary to the Act on Equality between Women and Men.
  12. Opening a foot care salon, nail studio or tattoo shop? Make a written notification to the municipal health protection authority no later than 30 days before opening, and first check the premises requirements in the municipality's guidance.
Services

Useful links

Subscribe to Tutkat

Get the Services Radar digest by email

Every Monday or once a month: the most important figures and the next deadlines. Free of charge, and you can cancel at any time.

Product family

Related radars

Sources (28)

The information has been compiled from public sources on 27.10.2026. Always check the current terms from the original source. The information is not investment, loan or legal advice.