Deducting a massage chair for business: everything you need to know as an entrepreneur

As an entrepreneur, you are constantly working on optimizing your business operations. You invest in equipment, software, and office furnishings. But have you ever considered deducting a massage chair as a business expense? It may sound surprising, but under the right conditions, this is very attractive from a tax perspective. A massage chair in the workplace contributes to the well-being of yourself and your employees. Less sickness absence, higher productivity, and better employee satisfaction are direct benefits that translate into financial returns.

However, it is not as simple as just submitting an invoice to the Tax Authorities. There are specific rules regarding business use, the ratio of private to business use, and how you depreciate the investment. In this comprehensive article, AlienComfort explains step by step how you can deduct a massage chair for business purposes. We discuss the tax conditions, VAT refund, depreciation options, and the role of occupational health policy. This way, you can make an informed decision that benefits both your health and your wallet. Of course, we recommend always consulting your accountant or tax advisor for your specific situation.

Why a massage chair is a business investment

A massage chair is often seen as a luxury product for home use. However, that perception is rapidly changing, especially in the business world. More and more employers recognize that physical well-being is directly linked to work performance. The RIVM emphasizes that exercise and relaxation are essential for preventing chronic complaints. A massage chair in the office offers employees the opportunity to relax during breaks, reduce muscle tension, and prevent stress complaints.

From a business economics perspective, the reasoning is clear. Sickness absence costs Dutch employers on average more than 200 euros per employee per day of absence. Back pain, neck pain, and stress-related disorders are among the most common causes of sickness absence. A massage chair can demonstrably reduce these complaints. Research published on PubMed shows that regular massage significantly contributes to the reduction of musculoskeletal complaints and work-related stress.

In addition, employer branding plays an increasingly important role. In a tight labor market, a workplace with amenities such as a massage chair makes a difference. It signals that you, as an employer, invest in the well-being of your team. This is not a pointless expense but a strategic investment that pays off through lower absenteeism, higher retention, and greater engagement. The Tax Authorities also recognize this. Investments that demonstrably contribute to working conditions and business objectives can, under conditions, be recorded as business expenses.

However, it is important to distinguish between a massage chair primarily used for business and a chair that mainly fulfills a private desire. The Tax Authorities look at the actual circumstances. Is the chair located at the office and accessible to employees? Then the business basis is stronger than if the chair is in your living room at home. This distinction is crucial when determining your deduction rights.

Conditions for deducting a massage chair as a business expense

To deduct a massage chair as a business expense, you must meet several conditions. The most important requirement is that the chair is predominantly used for business purposes. The Tax Authorities apply the principle of business use. You must be able to demonstrate that the massage chair serves a business purpose. Think of improving working conditions, preventing physical complaints among employees, or increasing productivity.

The same basic rules apply to self-employed persons and sole proprietorships, but the assessment is stricter. Do you use the massage chair both for business and private purposes? Then you may only deduct the business portion. You must make a realistic estimate of the ratio of business versus private use. Record this in your administration and support it with concrete arguments. For example: you work from home, the chair is in your office space, and you use it exclusively during working hours for recovery after physically demanding work.

For companies such as a bv (private limited company), a different framework applies. The bv owns the massage chair and can record the full purchase cost as a business expense, provided the chair is actually located at the business premises and available for business use. If the chair is also used privately by the director-major shareholder, the Tax Authorities may consider this as a benefit in kind. Always consult your tax advisor about this to avoid surprises.

A third condition concerns the documentation. Always keep the purchase invoice in the name of your company. Make sure the invoice separately states the VAT amount. If necessary, take photos of the setup in the office and record in a memo why the purchase is business-related. The better your justification, the stronger your position in the event of an audit. This is not excessive caution, but professional entrepreneurship.

Finally, your organization's occupational health and safety policy plays a role. Have you conducted a Risk Inventory and Evaluation (RI&E) showing that employees are at risk of physical complaints? This significantly strengthens the business basis of your purchase. In that case, the massage chair becomes a means to comply with your occupational health obligations, supporting the tax deductibility.

Reclaiming VAT on a massage chair for your business

One of the direct tax benefits of a business purchase is the VAT refund. As a VAT-liable entrepreneur, you can reclaim the VAT paid on business purchases through your VAT return. For a massage chair with a purchase price of, for example, €3,000 including VAT, this means a direct saving of over €520 (21% VAT). That is a substantial amount that significantly reduces your net investment.

The condition for VAT refund is that the massage chair is used for VAT-taxable activities. If you use the chair partially privately, you may only reclaim the business portion of the VAT. Suppose you use the chair 80% for business, then you can reclaim 80% of the VAT. The remaining 20% is at your own expense. Be honest and realistic here, as the Tax Authorities may request justification during an audit.

The VAT refund process is relatively simple. You declare the VAT amount as input tax in your regular VAT return. Make sure the invoice meets legal requirements: name and address of your company, VAT identification number of both supplier and customer, date, clear description of the product, and a separately stated VAT amount. At AlienComfort, you always receive a correct business invoice that meets all requirements.

Note: have you chosen the small business scheme (KOR)? Then you are exempt from VAT payment but cannot reclaim VAT on your purchases. In that case, the VAT on the massage chair is a cost you cannot recover. It may be worthwhile to calculate whether the KOR is still advantageous for your situation with larger investments. A massage chair is an investment where the VAT benefit is worth considering.

When purchasing a therapeutic massage chair like the AlienComfort TITAN, you not only benefit from the VAT advantage but also from a chair specifically designed for intensive use. This makes the business justification even stronger, as therapeutic models are clearly aimed at physical recovery and prevention of complaints.

Depreciating a massage chair as a business asset

In addition to the VAT refund, you can also charge the massage chair to your profit through depreciation. A massage chair qualifies as a business asset and is depreciated over several years. The standard depreciation period for office furniture and equipment is five years. This means you record one-fifth of the purchase price (excluding VAT) annually as an expense in your profit and loss account.

Suppose you purchase a massage chair for €2,479 excluding VAT. With linear depreciation over five years, you deduct €495.80 annually from your profit. Depending on your tax rate, this results in an annual tax saving of about €185 to €255 (at an income tax rate of 37.07% to 49.50%). Over five years, you save between €925 and €1,275 in income tax. Combined with the VAT refund, your total tax benefit can exceed €1,500.

Has your company made extra profit in the current year? Then the small-scale investment deduction (KIA) can offer an additional benefit. The KIA is an extra deduction on top of the regular depreciation. In 2025, for a total investment amount between €2,801 and €69,764, a percentage of 28% may be claimed as an extra deduction. If you invest €3,000 in a massage chair, the KIA amounts to about €840 extra deduction in the first year. This is a significant benefit that many entrepreneurs overlook.

There is also a residual value. You may not fully depreciate a business asset to zero. The fiscal residual value is at least €0 for movable goods, but in practice, the Tax Authorities apply a residual value of at least 10% of the purchase price for goods that still have value after depreciation. Consult your accountant about a realistic residual value for your specific massage chair.

An important point: the depreciation only applies to the business portion of the use. If you use the chair 70% for business, you may only depreciate 70% of the purchase price. Be consistent in the ratio you apply for both VAT and depreciation. Inconsistencies stand out during an audit and can lead to adjustments.

Massage chair as part of your occupational health and safety policy and employee benefits

A particularly interesting angle for the business deduction of a massage chair is its connection to your occupational health and safety policy. The Occupational Health and Safety Act requires employers to ensure a safe and healthy working environment. This also includes preventing physical overload and providing recovery opportunities. A massage chair fits seamlessly within this framework, especially when your employees mainly perform sedentary work.

The National Working Conditions Survey shows that over 40% of Dutch employees experience complaints in the neck, shoulders, or back. These complaints are directly related to prolonged screen work and insufficient movement during working hours. By providing a massage chair as a recovery facility, you proactively invest in your team’s health. This reduces the risk of long-term absenteeism and the associated costs.

From a tax perspective, occupational health policy offers additional opportunities. Facilities you provide under the Arbowet can fall under the targeted exemption for occupational health provisions within the work-related costs scheme (WKR). This means you can provide the massage chair to employees without it affecting your free space. The condition is that the provision directly results from your occupational health plan or RI&E and that it is available at the workplace.

If the massage chair does not fall under the targeted exemption, you can still provide it tax-free through the free space of the WKR. In 2025, the free space amounts to 1.92% on the first €400,000 of the total fiscal wage sum and 1.18% on the excess. As long as your total reimbursements and provisions remain within this space, no final levy is due. The massage chair will then effectively cost you less as an employer than if you paid an equivalent net amount as salary.

For the workplace, a massage chair like the AlienComfort ATLAS is especially suitable. This model combines therapeutic massage techniques with a professional appearance that fits in an office environment. The advanced features, including body scanning and multiple massage programs, make it a versatile addition to your occupational health provisions.

Practical tips for deducting your massage chair as a business expense

Now that you know the tax options, it’s time for concrete action. Below you will find a practical checklist to help you optimally process the purchase of your massage chair for tax purposes.

1. Prepare a business justification. Document in writing why you are purchasing the massage chair. Specify concrete goals such as reducing absenteeism, improving working conditions, or recovery after physically demanding work. Refer to your RI&E if applicable.

2. Order in the name of your company. Make sure the invoice is in the name of your business, including the VAT number. An invoice in a personal name makes business deductions significantly more difficult. At AlienComfort, you can easily provide your company details during the ordering process.

3. Determine the business usage ratio. Make a realistic estimate of the percentage of business use. Document this and apply it consistently for both VAT deduction and annual depreciation.

4. Place the chair at the business location. A massage chair located at the office has a stronger business basis than one at home. Do you work from home? Then make sure the chair is in your workspace and not in the living room. Take photos as proof.

5. Process the investment correctly in your administration. Activate the massage chair as a business asset on the balance sheet. Set up a depreciation schedule of five years. Claim the VAT in your next VAT return and don’t forget the small-scale investment deduction in your annual income tax return.

6. Consult your accountant. Every business situation is unique. An accountant or tax advisor can help you make the most of the tax benefits and avoid potential pitfalls. The cost of this advice is also deductible.

By following these steps, you maximize your tax benefits and avoid problems during a possible audit by the Tax Authorities. A careful approach always pays off.

Conclusion

Writing off a massage chair for business use is not only possible, it is fiscally very attractive with the right approach. The combination of VAT refund, annual depreciation, and possible small-scale investment deduction can reduce your net investment by 40% to 50%. Additionally, you benefit from the health advantages a massage chair offers: less absenteeism, higher productivity, and better working conditions.

The key to successful tax processing lies in documentation and substantiation. Make sure you can demonstrate why the purchase is business-related, order under the company name, and process everything correctly in your administration. When in doubt, always consult a tax advisor.

At AlienComfort, we understand the needs of business customers. Whether you are looking for an intensive massage chair like the MARS for your sports practice or a stylish compact EOS for your office space, we always provide a proper business invoice and are happy to assist you. Invest smartly in your well-being and your business.

Frequently Asked Questions

Can I deduct a massage chair as a business expense if I am self-employed?

Yes, as a self-employed person, you can deduct a massage chair as a business expense, provided you can prove that the chair is predominantly used for business purposes. If you work from home, it is important that the chair is in your workspace and that you can substantiate the percentage of business use. You can reclaim the business portion of the VAT and depreciate the purchase cost over five years. Always consult your accountant for the exact ratio in your situation.

How much tax benefit does a business massage chair provide?

The total tax benefit depends on your situation but can be substantial. For a massage chair costing €3,000 including VAT, you can reclaim about €520 VAT, save approximately €185 to €255 annually through depreciation (a total of €925 to €1,275 over five years), and possibly gain an additional €840 benefit through the small-scale investment deduction. In the best case, your total tax advantage can exceed €1,500, effectively paying almost half less.

Does a massage chair fall under the Work-Related Costs Scheme (WKR)?

Yes, a massage chair can fall under the Work-Related Costs Scheme (WKR). If the chair is part of your occupational health and safety policy and available at the workplace, it can even qualify as a targeted exemption for occupational health provisions. In that case, the chair does not count against your free space. If the chair does not meet the occupational health exemption, you can still include it in the free space of 1.92% (2025) over the first €400,000 of fiscal wage sum.

Does a massage chair have to be in the office to be deductible?

Not necessarily, but it does significantly strengthen your business justification. A massage chair at the business location is clearly for business use. If the chair is at your home, you must demonstrate that it is predominantly used for business purposes. This is possible if you have a home office and the chair is in your workspace. Documentation and a clear explanation are essential.

Can I deduct the full purchase price at once?

No, a massage chair is considered a business asset and must be depreciated over several years. The usual depreciation period is five years. You can therefore annually deduct one-fifth of the purchase price (excluding VAT, proportional to business use) as an expense. However, in the first year, you can benefit from the small-scale investment deduction (KIA), allowing you to deduct a higher amount that year.