A massage spa plan is built around licensed people. Only persons with a valid DOH Certificate of Registration may practise massage therapy, each therapist needs an annual health certificate from a DOH-accredited government clinic, and DOH resumed enforcing the licensing rule after a moratorium ended in December 2017. DOT accreditation costs ₱1,000 a year plus ₱100 for the sticker. Your prices and sales stay blank here.[3,4,6]
Executive summary
Example: [Spa name] will offer Swedish and hilot massage, foot reflexology and body scrubs in [number] treatment rooms at [address], [city], near [hotels, offices, a mall]. Owner: [name], sole proprietor. Supervising therapist: [name], DOH registration [number]. Hours: [time] to [time].
Capital: ₱____ for room fit-out, beds, linens, shower area, air-conditioning, oils and permits. Owner ₱____; loan ₱____.
Therapists: licences, health certificates and training
Under DOH AO 2010-0034, only holders of a valid Certificate of Registration issued by the Committee of Examiners for Massage Therapy and approved by the Secretary of Health may practise massage therapy. Each therapist must also have an up-to-date annual health certificate from a DOH-accredited government clinic or hospital.[3]
During a moratorium from 2015 to 2017, a TESDA National Certificate in Massage Therapy NC II was accepted as the minimum. DOH resumed implementing the licensing order after the moratorium expired in December 2017, as reported in January 2018. Ask DOH what it accepts today before you hire on an NC II alone.[7,4]
In the plan, list each therapist with their DOH registration number, health certificate date and renewal month. Treat a lapsed licence like a closed room.
Clients and other spas
Fill in: Hotels, offices and condos within [distance]: [number]. Walk-ins we counted at a nearby spa entrance on [dates]: [number]. People we asked: [number]; they get a massage [frequency] and choose based on [price, location, cleanliness, therapist].
Competitors: [spas, home-service therapists, mall foot spas] within [distance]. For each, an hour of Swedish massage at ₱____ by your visit on [date], number of rooms and hours. Your angle: [hilot specialists, couples room, late hours].
Operations and permits
Rooms. Clean linens per client, laundry plan, shower and changing area, a booking system that leaves time to clean between clients.
Sanitary permit. In Bacolod, a massage clinic's sanitary permit file needs DOH licensed massage therapist registration, training certificates of massage attendants, and updated health certificates of all employees. Ask your city for its own list.[5]
DOT accreditation. If you want to be accredited with the Department of Tourism, often useful for hotel and tour partners, the annual fee is ₱1,000 plus ₱100 for the sticker. DOT asks for health certificates of all massage therapists and a DOH massage therapist licence for supervisors.[6]
Registration. DTI charges ₱200 for a barangay-scope business name, ₱500 for city or municipality scope, ₱1,000 for regional and ₱2,000 for national, plus a ₱30 documentary stamp tax on any of them. BIR stopped collecting the ₱500 Annual Registration Fee from 22 January 2024, so registering with BIR adds no registration fee to the budget.[1,2]
Financial plan
Start-up. Room fit-out [number] × ₱____; massage beds ₱____; linens and towels ₱____; shower and plumbing ₱____; air-conditioning ₱____; oils and supplies ₱____; booking system ₱____; DTI name ₱500 plus ₱30 stamp tax; barangay clearance ₱____; mayor's permit ₱____; sanitary permit ₱____; DOT accreditation ₱1,000 plus ₱100 sticker if you apply; therapist health certificates ₱____ × [number]; reserve ₱____.[1,6]
Monthly. Rent ₱____; therapist pay [commission ____% or salary ₱____]; laundry ₱____; power ₱____ (air-conditioning and water heaters); water ₱____; oils ₱____ per session.
Sales. Sessions per room per day [number] × rooms × average price ₱____ × days. Break-even sessions = fixed costs ÷ (price − therapist share − supplies).
Risks
Unlicensed therapist found on inspection. Check every DOH registration before hiring and keep copies on file. Therapist turnover. Training plan and fair commission. Complaints about conduct. Written code of conduct, open-door policy and a client feedback card.
Permit and registration costs: spa
| Registration or permit | Office | Fee | Source |
|---|---|---|---|
| DTI business name (sole proprietor) | DTI | ₱200–₱2,000 by scope, city scope for one spa | 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 |
| DOH Certificate of Registration, each massage therapist | DOH Committee of Examiners for Massage Therapy | Not published in our sources | DOH AO 2010-0034 |
| Annual health certificate, each therapist | DOH-accredited government clinic or hospital | Not published in our sources | DOH AO 2010-0034 |
| Sanitary permit (Bacolod: needs DOH therapist registration and training certificates) | City health office | Set by the city | Bacolod requirements list |
| DOT spa accreditation (if you apply) | Department of Tourism | ₱1,000 a year + ₱100 sticker | DOT 2006 spa rules |
Questions people ask
- Do massage therapists need a DOH licence?
- Yes. Under DOH AO 2010-0034, only holders of a valid DOH Certificate of Registration may practise massage therapy.
- Is TESDA NC II enough to work in a spa?
- It was the minimum during the 2015 to 2017 moratorium. DOH resumed enforcing licensing after December 2017, so check with DOH.
- How much is DOT spa accreditation?
- ₱1,000 a year plus ₱100 for the sticker, under DOT's 2006 rules for spa accreditation.
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
- DOH Administrative Order No. 2010-0034: Revised Implementing Rules and Regulations Governing Massage Clinics and Sauna Establishments · DOH (Lawyerly copy) · 10 December 2010
- Senator Villanueva calls on DOH to recognize TESDA-trained therapists · Inquirer.net · 4 January 2018
- Sanitary and Non-Sanitary Requirements (New) · City Government of Bacolod · June 2024
- 2006 Revised Rules and Regulations to Govern the Accreditation of Spa Establishments · Department of Tourism · 27 June 2006
- TESDA news (11 February 2015) · TESDA · 11 February 2015