This sample plan is for an illustrative two-to-four chair nail salon offering manicure, pedicure, gel polish and nail art. Manicure and pedicure shops fall under the DOH rules for tonsorial and beauty establishments: you need a sanitary permit before opening, and the operator and every employee need health certificates. The same rules cover home-service workers.[3,5,1,2]
The salon in brief
[Salon name] Nails will open a [size] square metre salon with [number] manicure stations and [number] pedicure chairs at [address], [city]. Services: classic manicure and pedicure, gel polish, soft gel extensions, nail art and foot spa. Owner: [name], a [licensed or trained] nail technician, with [number] technicians on commission.
Start-up budget: ₱____ (fit-out ₱____, chairs and stations ₱____, UV/LED lamps and sterilisers ₱____, first product order ₱____, permits ₱____, reserve ₱____). Funding: owner ₱____, loan ₱____ repaid at ₱____ a month.
Services, space and suppliers
List each service with its time per client and the products it uses. Time matters more than anything else in a nail salon, because a technician can only serve so many clients in a day. Example: classic manicure [minutes], gel polish [minutes], soft gel extensions [minutes], foot spa [minutes].
Space. Stations near a window or exhaust fan for ventilation, a hand-washing sink, a separate area for cleaning and sterilising tools, and a waiting bench. Write where foot spa water drains.
Suppliers. Gel and polish brands from [distributor], disposables (files, buffers, towels) from [supplier]. Minimum order and delivery days for each.
Your clients and the salons around you
Spend a few days observing before filling this in:
Example fill-in. "Our unit is in [mall / strip of shops / residential street] near [offices, school, condominium]. Within [distance] there are [number] nail salons and [number] full-service beauty salons offering nails. Gel manicure costs ₱____ to ₱____ there. On [dates], [salon 1] had walk-ins waiting at [time]. We will focus on [nail art / quick lunch-break service / male grooming / home service for seniors]."
- Who would book: office workers, students, mothers, brides, seniors?
- Which salons within a 10-minute walk offer nails, and at what prices?
- When are they busiest? Count walk-ins at lunch and on Saturday.
- Do clients book online, by message, or walk in?
- Is there demand for home service in your area?
Daily operations and hygiene
Hygiene routine. Clean and sterilise metal tools after every client, use new files and buffers for each client or sell them as a personal kit, change towels, and clean foot spa basins between clients. Post the routine at the cleaning station.
Health office rules. Under the tonsorial and beauty rules, the salon needs a sanitary permit before it opens, and the operator and employees need health certificates, renewed at least yearly. Bacolod City, as one published example, asks beauty and similar establishments for a sanitary permit to operate, updated health certificates of all employees and an ocular inspection. If your technicians do home service, note that the rules also cover individuals who provide home service of the same trade.[3,4]
Staff pay. Commission of ____% per service or a base pay of ₱____ plus ____%. Write the schedule, days off and how bookings are shared.
Permit fees for a nail salon
The general registrations are in the registration guide. DTI charges ₱200 to ₱2,000 for a business name depending on scope, plus ₱30 documentary stamp tax. BIR stopped collecting the ₱500 Annual Registration Fee from 22 January 2024.[1,2]
Sanitary permit and health certificate fees are set by each city; they are not in the national rules or Bacolod's published list. Ask your city health office and write the amounts in once you have them.[3,4]
Financial plan
Only DTI (₱500 plus ₱30) and BIR (₱0) are filled in from published sources. Every other line is yours to complete.[1,2]
Capacity and sales. Technicians [number] × clients per technician per day [number] × average ticket ₱____ × days open [number] = ₱____ per month at full capacity. Start month 1 at ____% of capacity and justify the growth with bookings.
Break-even. Fixed costs ₱____ ÷ (average ticket ₱____ − commission and products per service ₱____) = [number] services per month.
- Fit-out and plumbing ₱____
- Manicure stations and pedicure chairs ₱____
- UV/LED lamps, sterilisers, foot spa basins ₱____
- First product order ₱____
- DTI ₱500 + ₱30; BIR ₱0
- Sanitary permit, health certificates, barangay clearance, mayor's permit ₱____ (assessed by the city)
- Monthly: rent ₱____, electricity and water ₱____, products ₱____, commissions ₱____, laundry ₱____
Risks
Write a response for each risk you can see.
- Infection complaint. Strict tool sterilisation and disposable files; keep a cleaning log.
- Technicians leave with clients. Fair commission, a booking system the salon owns, and a written agreement.
- Slow weekdays. Weekday promos for students and seniors.
- Product price increases. Track cost per service and review prices every [number] months.
Nail salon permits and fees
| Permit | Office | Fee | Source |
|---|---|---|---|
| DTI business name, City or municipality scope (most single-location businesses) | DTI BNRS (online) | ₱500 (₱200 barangay, ₱1,000 regional, ₱2,000 national scope) | DTI BNRS FAQ |
| Documentary stamp tax on the DTI fee | DTI BNRS | ₱30 | DTI BNRS FAQ |
| BIR registration (Certificate of Registration) | BIR RDO or ORUS | ₱0 | BIR RMC 14-2024 |
| Barangay business clearance | Barangay hall | Set by the barangay | Not published nationally |
| Mayor's permit and city or municipal fees | City or municipal hall (BPLO) | Assessed by the city | Not published nationally |
| Sanitary permit (tonsorial and beauty establishment) | City or municipal health office | Assessed by the city; not published nationally | PD 856 Chapter XII IRR |
| Health certificates, operator and all employees (yearly) | City or municipal health office | Assessed by the city; not published nationally | PD 856 Chapter XII IRR; Bacolod list |
Questions people ask
- Does a nail salon need a sanitary permit?
- Yes. The DOH rules for tonsorial and beauty establishments cover manicure and pedicure shops and require a sanitary permit before opening.
- Do home-service nail technicians need health certificates?
- The same rules cover individuals who provide home service of the same trade. Ask your city health office what it requires from home-service workers.
- How much can a nail salon earn?
- We do not publish earnings. Work it out from your own capacity: technicians, clients per day, your prices and your costs.
Sources
Checked 14 November 2026. We link the agency's own page for every requirement. Rules change; confirm with the office before you pay.
- Frequently Asked Questions · DTI Business Name Registration System
- Digest of Revenue Memorandum Circular No. 14-2024 · Bureau of Internal Revenue · 24 January 2024
- Implementing Rules and Regulations of Chapter XII, Tonsorial and Beauty Establishments, of P.D. No. 856 · Department of Health (Supreme Court E-Library copy) · 15 December 1997
- Sanitary and Non-Sanitary Requirements (New) · City Government of Bacolod · June 2024
- Implementing Rules and Regulations of Chapter XII, Tonsorial and Beauty Establishments, of P.D. No. 856 · DOH (jur.ph copy) · 15 December 1997