Skip to content
Your pro website ready in 10 minutesBook

Opening a hair salon checklist for Ireland

Opening a hair salon in Ireland comes down to six blocks: the plan and the figures, the name and the structure, Revenue and VAT, the premises, your staff, and your first bookings. Tick each step as you go, give the day you start trading and see the two filing deadlines as dates. Every legal step names the Irish law or the official page it rests on, all read on 3 October 2026.

Most salon-opening checklists that rank in Ireland are written for the US: they send you to the IRS for an EIN and ask for a cosmetology licence. None of those are Irish forms. This list is written for an Irish salon: the CRO, Revenue, the HSA, the price notice that Irish law asks every hairdresser to put in the window, and the music licence for the radio in the salon.

The blocks are in the order you will need them. Give the day you start trading at the top and each deadline that runs from it shows as a date. The two questions under it hide what does not apply to you: the company steps if you trade as a sole trader, the employer steps if you work on your own. Your ticks stay in this browser; the list prints as a clean sheet, saves as a PDF from the print window, or copies as plain text.

A checklist is not advice: your accountant, your insurer and your local authority will tell you what else applies to your premises and your structure. We give a fee or a figure only where we read it on an official page on 3 October 2026, and we link that page.

The checklist, in six blocks

0 of 40 done

1. The plan and the figures 0 / 5

On paper, before you spend anything.

  • There are 31 Local Enterprise Offices in Ireland, each there to support small businesses. Local Enterprise Office

2. Name and structure 0 / 7

Before the lease and before the sign over the door.

  • An individual trading under a name that is not their “true surname” (s. 3 (1) (b)), a firm (s. 3 (1) (a)) and a company trading under another name (s. 3 (1) (d)) “shall be registered”, within one month after adopting the name (s. 6). Revenue’s page says a sole trader “may register” the name (form RBN1) and a partnership “must” (form RBN1A). If you use the name before you open, count from that day. Registration of Business Names Act 1963, s. 3 · Registration of Business Names Act 1963, s. 6 · Revenue, Registering your business
  • A registered business name obliges you to state your present first name and surname “in legible characters” in business letters, circulars and catalogues (s. 18). Registration of Business Names Act 1963, s. 18

3. Revenue and VAT 0 / 7

Once the structure is decided, before your first sale.

  • You need your PPSN, which becomes your Tax Reference Number. As a PAYE employee (or if you are registered for PAYE or LPT only), go to myAccount: Manage My Record, Tax registrations, Income Tax, and confirm your NACE code, the date the business commenced and your expected turnover. If you are already registered for a business tax, register through ROS; if you are non-resident and cannot use the online services, use Form TR1 (FT). Afterwards, returns and payments go through ROS. Revenue, How to register for tax as a sole trader
  • Each partner keeps their own PPSN for their personal returns; the partnership's number is used for employer and VAT returns. Revenue, Registering your business
  • The statement goes to Revenue's National Companies Unit “within 30 days of trading”, with the reference number the CRO gave the company. Revenue, Registering your business
  • “A company must register as an employer and operate PAYE on the income of directors even if there are no other employees.” Revenue, Registration of employers for PAYE
  • Registration is obligatory above €42,500 for services only, and €85,000 where 90% or more of turnover comes from goods. Below a threshold you may still elect to register. Revenue, What are the VAT thresholds?
  • Revenue's VAT rates database lists hairdressing services at the second reduced rate (VATCA 2010, s. 46 (1) (cb)), which is 9% in its current rates table, effective 1 January 2026. Ask your accountant about the rate on the products you sell. Revenue VAT rates database, Hairdressing services · Revenue, Current VAT rates

4. The premises 0 / 9

The practical side, before the first client walks in.

  • In the 2001 regulations as made, a “shop” includes a structure used “for hairdressing” (art. 5). A unit with another permitted use, or a change of shopfront or sign, is a question for the council. Planning and Development Regulations 2001, art. 5
  • The HSA asks that the product mixing area be well ventilated: without enough ventilation, airborne chemicals and dusts build up and are breathed in. HSA, Chemical Safety in Hairdressing (information sheet, March 2019)
  • The HSA's first tip for salons is a list of all hair and cleaning products; chemical products must have a safety data sheet, cosmetics are not required to. HSA, Chemical Safety in Hairdressing (information sheet, March 2019)
  • The HSA estimates that “up to 70% of hairdressers suffer from work related skin damage at some point in their career”, and recommends gloves 300 mm long for all wet work. HSA, Chemical Safety in Hairdressing (information sheet, March 2019)
  • A hairdresser “shall display a notice setting out the charges for every service”: outside, or in the window, when the salon is on the ground floor on the street; otherwise at or just inside each entrance; letters and figures at least 6 mm high (arts. 3 and 4). The CCPC adds that prices must include VAT, and enforces the Order. S.I. No. 156/1976, Charges (Hairdressing) Display Order · CCPC, Hairdressers: legal obligations for price display
  • Since 2016 one Dual Music Licence from IMRO covers both IMRO and PPI rights. IMRO's share for a hair salon (tariff SP) is €133.68 a year plus VAT in 2026 for up to 50 m² of waiting area, plus €66.84 per extra 25 m². The PPI share (PPI tariff 11) is charged on top, and its rates were not readable on IMRO's site on 3 October 2026. IMRO adds 60% if you have not self-declared before an IMRO representative calls, and 8% if you do not buy through its online self-service portal with auto-renewal. IMRO, Music licences by business · IMRO, Waiting Rooms (Health, Hair and Beauty) tariff 2026 · IMRO, Dual Music Licence explained

5. If you take on staff 0 / 6

From the first employee, even part-time.

  • You notify Revenue of your name, your address and your intention to pay staff before paying your employee, then report pay and deductions on or before each payment. Revenue, Registration of employers for PAYE · Revenue, Employing people
  • The core terms, such as how pay is calculated and the expected working day and week, are due within the first 5 days; the deadline runs from each employee's start, not from your opening. Citizens Information, Contract of employment
  • €14.15 an hour since 1 January 2026; lower rates apply to employees aged under 20. Citizens Information, Minimum wage
  • Since 1 January 2026, employees aged 23 to 60 who earn €20,000 or more a year and have no pension through payroll are enrolled automatically; employer and employee each pay 1.5% of salary in the first year. Citizens Information, Auto-enrolment
  • “Every employer shall prepare … a written statement” based on a risk assessment (s. 20 (1)). The HSA's BeSMART.ie is a free online tool that produces a workplace-specific safety statement. Safety, Health and Welfare at Work Act 2005, s. 20 · HSA, BeSMART.ie
  • It is brought to newly recruited employees “upon commencement of employment” (s. 20 (3) (b)) and kept available for inspection at the place of work (s. 20 (7)). Safety, Health and Welfare at Work Act 2005, s. 20

6. Your first bookings 0 / 6

So the salon is found and booked from the first day.

Sources read on 3 October 2026.

Registering the salon: CRO and Revenue

If the salon trades under a name like “Studio Ciara” rather than your surname, that name has to be registered. Under section 3 of the Registration of Business Names Act 1963, an individual or a firm trading under a name that is not made of their true surnames “shall be registered”, and section 6 gives one month after adopting the name to do it. Revenue's page on registering your business says a sole trader “may register” the name (form RBN1) and a partnership “must” (form RBN1A).

The tax registration itself is online. Revenue's step-by-step guide for sole traders gives three routes. If you are a PAYE employee, you register in myAccount: Manage My Record, Tax registrations, then Income Tax, where you confirm your NACE code, the date your business commenced and your expected turnover. If you are already registered for a business tax, you register through ROS, and if you are non-resident and cannot use the online services, with Form TR1 (FT). Your PPSN becomes your Tax Reference Number, and returns and payments then go through ROS. A company registers with Revenue too, and sends a Statement of Particulars (Form 11F CRO) within 30 days of trading.

The deadlines of the first weeks

WhatDeadlineBasis
Business name, with the CROwithin one month after adopting the nameRegistration of Business Names Act 1963, s. 6
Company: Statement of Particulars, Form 11F CROwithin 30 days of tradingRevenue, Registering your business
Employer registration (PAYE)before you pay your first employeeRevenue, Registration of employers for PAYE
Pay and deductionson or before each paydayRevenue, Employing people
Core terms of employment, in writingwithin 5 days of the employee's startEmployment (Miscellaneous Provisions) Act 2018, per Citizens Information
Safety statement shown to a new employeeon their first daySafety, Health and Welfare at Work Act 2005, s. 20 (3) (b)

Read on 3 October 2026 on irishstatutebook.ie, revenue.ie and citizensinformation.ie.

The checklist counts the first two from the day you start trading: one month ends on the same date of the next month, or on the last day of that month when it is shorter; 30 days are 30 calendar days. A deadline that falls on a weekend still shows that day, so you are never late by following it. The others run from a hire or a payday, so they are written out in words.

VAT: the thresholds and the rate for hairdressing

FigureSource
Register above, services only€42,500Revenue, VAT thresholds
Register above, 90% or more of turnover from goods€85,000Revenue, VAT thresholds
Rate on hairdressing servicessecond reduced rate, 9%Revenue, VAT rates database and current rates table

Read on revenue.ie on 3 October 2026.

A salon is mainly a service business, so the services threshold of €42,500 is the one most owners check first; turnover is counted over a calendar year, without VAT. If retail sales of hair products are a real part of your turnover, ask your accountant how your mix is treated before you decide you are under the line. Once registered, hairdressing is charged at the second reduced rate, 9% in Revenue's current rates table.

The price notice and the music licence

Irish law has a rule written for hairdressers alone. The Charges (Hairdressing) Display Order, 1976 says a hairdresser “shall display a notice setting out the charges for every service rendered”. If the salon is on the ground floor and opens onto the street, the notice goes outside or in the window, readable from the footpath; otherwise at or just inside each entrance. Letters and figures are at least 6 millimetres high. The CCPC, which enforces the Order, adds that the prices must be accurate, up to date and include VAT, and that charging a price that differs from the notice is a misleading price indication under the Consumer Protection Act 2007.

Music needs a licence too. IMRO's page for music users speaks to “a salon owner using a radio” in its opening paragraph. Since 2016 a single Dual Music Licence covers both the songwriters' rights (IMRO) and the recordings' rights (PPI). IMRO's share for a hair salon falls under its Waiting Rooms tariff SP: in 2026, €133.68 a year plus VAT for up to 50 m² of waiting area, then €66.84 for each further 25 m². The PPI share is charged on top under PPI tariff 11, whose rates we could not read on 3 October 2026. The IMRO tariff adds 60% when a business has not self-declared before an IMRO representative calls, so it costs less to apply before you open, and 8% when the licence is not bought through IMRO's online self-service portal with auto-renewal.

Staff, payroll and the safety statement

Taking on staff adds several duties from the first day. On payroll, Revenue asks you to register as an employer through MyEnquiries in ROS before paying anyone, then to report pay and deductions on or before each payday. The national minimum wage is €14.15 an hour since 1 January 2026. Each employee gets their core terms in writing within five days. And since the same date, pension auto-enrolment applies to employees aged 23 to 60 earning €20,000 or more with no pension through payroll: you and they each pay 1.5% of salary in the first year.

On safety, section 20 of the Safety, Health and Welfare at Work Act 2005 requires every employer to have a written safety statement, based on a risk assessment, shown to each new employee when they start and kept at the salon. The HSA's BeSMART.ie builds one for free in four steps, from your business type to a printed statement.

Hands, dyes and ventilation

The one health figure every salon owner should know comes from the HSA's information sheet Chemical Safety in Hairdressing (March 2019): “up to 70% of hairdressers suffer from work related skin damage at some point in their career”, from wet work, shampoo, dyes and cleaning products. It names PPD in permanent dyes and persulphates in bleaches as common causes of allergy, and says most of the damage is preventable.

Its advice turns into three steps of block 4: keep an inventory of every product, ventilate the mixing area, and stock powder-free non-latex gloves in several sizes. It also warns against hair dyes bought from outside Europe that may not meet EU safety standards. They cost little when you plan them before the fit-out, and much more once the salon is open.

Bookings before the doors open

Block 6 has no legal deadline, and it decides your first month: a salon that opens with appointments already in the book does not start from zero. Our salon cancellation policy template gives you the wording to show before clients book, and our comparison of salon booking software in Ireland sets the prices of six tools side by side.

Frequently asked questions

Do I need to register my salon's name in Ireland?

Yes, if the salon trades under a name that is not your own surname. The Registration of Business Names Act 1963 says such a business “shall be registered” with the CRO, within one month after adopting the name. Revenue’s page says a sole trader “may register” the name (form RBN1) and a partnership “must” (form RBN1A).

When does a new salon have to register for VAT?

When turnover over a calendar year goes above €42,500 for a business supplying services only, or €85,000 where 90% or more comes from goods, as Revenue publishes them. Registered salons charge hairdressing at the second reduced rate, 9% in Revenue's current table (read on 3 October 2026).

Does a hair salon have to display its prices?

Yes. The Charges (Hairdressing) Display Order, 1976 requires a notice of the charges for every service, outside or in the window for a ground-floor salon on the street, otherwise just inside the entrance, with letters at least 6 mm high. The CCPC enforces it and says prices must include VAT.

Do I need a music licence for my salon?

Yes, to play the radio or recorded music to clients. One Dual Music Licence from IMRO covers both IMRO and PPI rights. IMRO's share for a hair salon (tariff SP) is €133.68 a year plus VAT in 2026 for up to 50 m² of waiting area; the PPI share (PPI tariff 11) is charged on top.

Does a small salon need a safety statement?

Yes, if you employ anyone: section 20 of the Safety, Health and Welfare at Work Act 2005 requires every employer to have a written safety statement based on a risk assessment. The HSA's free BeSMART.ie tool builds one.

What should I set up first?

The structure and the name, then the tax registration, because your bank, your lease and your suppliers will ask for them. Check the planning use of the unit before you sign the lease; the fit-out, the price notice and the booking page come next.

Open with appointments already in the book.

Your own site with online booking and payment at booking, in full or as a deposit, your terms shown before payment. From €40 a month excl. VAT, billed annually, plus 3% per payment.

Create my website