Is a visit to the hairdresser tax-deductible?

As a self-employed entrepreneur, you naturally want your accounts to be in perfect order. You scour for every possible business expense to reduce your taxable profit. And let’s face it: for an important presentation, a networking event or a photo shoot, you want to look your best. A visit to the hairdresser therefore seems like a logical investment in your professional image. But does the taxman see it that way too?

The short answer is usually: no. But as always in taxation, there are nuances and exceptions worth mentioning. In this blog, we delve deep into the world of personal grooming and taxes.

The tax authorities’ basic rule: business expense or private expenditure?

To understand why you usually cannot claim that new balayage or sleek undercut, we need to look at the definition of a business expense. According to the Belgian tax authorities, an expenditure must meet three strict conditions to be deductible:

1️⃣ Was the business expense paid during the tax year?
2️⃣ Was the business expense incurred to generate or retain profits?
3️⃣ Can you provide proof of the business expense?

The sticking point for hairdressers lies in the second condition. The tax authorities argue that your hair grows even when you are not working. You visit the hairdresser for your personal hygiene and your general appearance in daily life. Whether you are a baker, an IT consultant or a plumber: having your hair cut is considered a private expense.

Why “looking good for the customer” isn’t enough

Many business owners argue that their appearance is their calling card. “If I look unkempt, I won’t get any work,” is a common refrain. Although this makes perfect sense from a human perspective, the tax authorities are uncompromising.

There is a famous legal ruling which states that expenditure on clothing and personal grooming falls within the ‘personal sphere’. Even if your appearance contributes to your success, it is not regarded as a direct necessity for carrying out your profession. Incidentally, this applies not only to the hairdresser, but also to make-up, manicures and most business attire (unless it is specific protective clothing or a uniform).

The exception: When is it deductible?

Are there really no scenarios in which you can upload that hairdresser’s invoice to Dexxter? There are, but the burden of proof lies entirely with you and the situation must be very specific.

Artistic professions and the media

Actors, TV presenters and models have a stronger case. If an actor needs to visit the hairdresser for a specific role (for example, dyeing their hair platinum blonde for a character), this is a direct business expense. In this case, the hairstyle has become a ‘tool of the trade’.

Photo shoots and specific publicity

Imagine this: you’re having a professional photoshoot for the launch of your new website or a magazine campaign. You have your hair done specifically for that shoot, and afterwards your hairstyle goes back to ‘normal’ (or the hairdresser comes to the venue). In that case, you can try to claim the costs for that specific day as advertising expenses. Please note: this often only applies to the styling for that day, not your monthly haircut.

What if I’m a content creator?

In today’s digital age, a large group of entrepreneurs has emerged for whom appearance is literally their business model: content creators and influencers.

For an influencer who posts daily videos about beauty, fashion or lifestyle, appearance is inextricably linked to their income. If a beauty influencer makes a video in which a specific hairdressing treatment is tested or demonstrated, there is a direct link to the content creation.

What are the tax implications for creators? Although the basic rules remain the same for them, content creators more often find themselves in a situation of ‘mixed use’. Part of the hairdressing visit is for content (professional), part for private life. In theory, one could argue that a percentage of the costs is deductible.

🚨 Warning: The tax authorities remain very strict on this matter. If, as a content creator, you claim hairdressing expenses, ensure that you can link the resulting content (the video, the post, the campaign) to the invoice from that date. Without hard evidence that the expense directly led to income, an auditor will undoubtedly reject the claim.

VAT and the hairdresser

Even if you receive an invoice from your hairdresser in your business’s name, this does not automatically mean the VAT is deductible. As the expense is almost always regarded as a private expense, you cannot reclaim the VAT.

If you do claim it anyway without a watertight case, you risk not only having the expense rejected during an audit, but also having to repay the VAT, plus a fine and interest.

So what can you actually deduct for your professional image?

If the hairdresser isn’t allowed, what is? There are a few items closely related to appearance and presentation that are deductible:

• Specific workwear: Think of an apron for a hairdresser, safety shoes for a builder, or a personalised T-shirt with your logo.
• Publicity costs: The photographer for your business portraits is 100% tax-deductible. The make-up artist present during the shoot usually is too.
• Entertainment expenses: A lunch with a client to close a deal is 69% tax-deductible. You look your best during that lunch, but the focus is on the business relationship.

Conclusion: better not…

Although it is tempting to classify your visit to the hairdresser under ‘marketing’ or ‘entertainment’ expenses, it is a risk that rarely pays off. The tax authorities regard a visit to the hairdresser as a basic human need, not a business expense.

Are you a content creator or in the public eye? Always consult your accountant first or check how you can account for this within Dexxter. For the average self-employed person, the advice is: enjoy your time in the hairdresser’s chair, but pay for it with your personal card. That way, you’ll sleep soundly at night (and with a great hairstyle).