A beauty salon falls under the sanitation rules for tonsorial and beauty establishments, so it cannot open without a sanitary permit, and the owner and every stylist need health certificates renewed at least yearly. Home-service work is covered by the same rules. This sample plan fills in DTI and BIR fees and leaves service prices, chair counts and sales for you to complete.[3]
Overview
Example: [Salon name] will offer haircuts, colour, rebond, treatments, manicure and pedicure from a [number]-chair shop on [street], [city]. Owner: [name], a sole proprietor and licensed [cosmetology background]. Home service will be offered to [clients] by appointment from month [number].
Capital needed: ₱____ for chairs, mirrors, washing station, dryers, tools, products and permits. Owner equity ₱____, loan ₱____ from [lender], repaid at ₱____ per month.
The space and set-up
Describe the shop: [size] square metres, [number] styling stations, one or two wash basins with hot water, a nail corner, a waiting area. Note the water supply and drainage for the basins, power for dryers and flat irons, and ventilation for chemical treatments.
In Bacolod, the sanitary permit for tonsorial and beauty shops comes after an ocular inspection, with updated health certificates for all employees. Other cities follow their own lists, so ask your health office what its inspector checks before you finish the fit-out.[4]
Clients and competition
Fill in: Main clients are [working women, students, brides and events] within [distance]. On [dates] we counted [number] potential clients passing at [times]. We asked [number] people how often they visit a salon and for what service. Repeat clients matter most, so describe how you will keep them: [loyalty card, booking reminders].
Competition: [number] salons within [distance], including [chain] and [neighbourhood salons]. For each, write services, price of a basic haircut by your visit on [date], and opening hours. Your angle: [nail and hair in one visit, evening hours, home service].
Services and staffing
Service list. [Service], [minutes], ₱____; repeat for each. Products used per service and their cost, so you can price above cost.
People and hygiene. The operator and every employee must secure a health certificate, renewed at least every year. The rules apply to barber shops and beauty salons alike, and also to manicure and pedicure shops, so nail technicians are covered. Write a cleaning routine for combs, scissors, nail tools and towels between clients.[3,5]
Home service. The tonsorial IRR also covers individuals who provide home service of a similar trade. If you send stylists to clients' homes, their health certificates and hygiene kit go with them.[3]
Pay. [Commission of ____% per service, or a fixed wage of ₱____ plus commission]. Register as an employer if you hire.
Registration and permit costs
No tonsorial or beauty establishment may open for public patronage without a sanitary permit from the local health officer. The fee is set by your city or municipality.[3]
Numbers
Start-up. Styling chairs [number] × ₱____; mirrors ₱____; wash basin and water heater ₱____; dryers and irons ₱____; nail station ₱____; tools and towels ₱____; first products ₱____; renovation ₱____; DTI name ₱200 or ₱500 plus ₱30 stamp tax; barangay clearance ₱____; mayor's permit ₱____; sanitary permit ₱____; health certificates ₱____ × [number]; reserve ₱____.[1]
Monthly. Rent ₱____; power ₱____ (dryers draw a lot); water ₱____; products ₱____; wages or commission ₱____; laundry ₱____.
Sales. Clients per chair per day [number] × chairs [number] × average ticket ₱____ × days [number]. Break-even = fixed costs ₱____ ÷ contribution per client ₱____.
Risks
Stylist leaves with clients. Keep the client list and booking history with the salon. Skin reaction to chemicals. Patch tests and a written consent card. Permit lapses. A renewal calendar for the sanitary permit and each health certificate.
Permit and registration costs: salon
| Registration or permit | Office | Fee | Source |
|---|---|---|---|
| DTI business name (sole proprietor) | DTI | ₱200–₱2,000 by scope, barangay or city scope for one salon | DTI BNRS FAQ |
| Documentary stamp tax on DTI fee | DTI | ₱30 | DTI BNRS FAQ |
| Barangay business clearance | Barangay hall | Set by the barangay | Ask the barangay |
| Mayor's permit and city fees | City or municipal hall | Assessed by the city | Ask the BPLO |
| BIR registration (Annual Registration Fee) | BIR | ₱0, not collected since 22 Jan 2024 | BIR RMC 14-2024 |
| Sanitary permit to operate | Local health office | Set by the city or municipality, not published nationally | PD 856 Ch. XII IRR |
| Health certificate, owner and each stylist | Local health office | Set by the city or municipality | PD 856 Ch. XII IRR |
| Ocular inspection before the sanitary permit (Bacolod example) | City health office | Not published | Bacolod requirements list |
Questions people ask
- Does a salon need a sanitary permit?
- Yes. No tonsorial or beauty establishment may open for public patronage without one from the local health officer.
- Do home-service stylists need health certificates?
- The tonsorial and beauty IRR covers individuals who provide home service of a similar trade, so plan for it.
- Are nail salons covered by the same rules?
- Yes. The IRR also covers manicuring and pedicuring establishments.
- How do I estimate salon sales without borrowing figures?
- Start from your chairs and hours. Track bookings and walk-ins for your first month, then rebuild the forecast with the clients per chair you saw, not a number from another salon. Keep a low case for rainy months and school breaks.
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