Massage chair business deduction: the complete guide for entrepreneurs

As an entrepreneur, you invest daily in your business. But do you also invest in yourself? More and more freelancers, self-employed professionals, and SME entrepreneurs are discovering that a massage chair not only contributes to their well-being but can also be fiscally attractive. Deducting a massage chair for business purposes is possible in many cases. Yet there remains uncertainty about the exact rules and conditions.

Physical complaints such as back pain, neck tension, and stress-related disorders are common among entrepreneurs. Research by TNO shows that work-related physical complaints cost billions of euros annually in absenteeism and productivity loss. A massage chair can be an effective preventive measure. The good news? Under the right conditions, you may deduct this investment for business purposes.

In this comprehensive guide, you will read exactly when and how you can deduct a massage chair for business purposes. We cover the tax rules for different business forms, VAT refunds, depreciation options, and which massage chairs are most suitable for business use. Whether you run a sole proprietorship, have a BV, or set up a practice space — after reading this article, you will know exactly where you stand.

When are you allowed to deduct a massage chair for business purposes?

The Tax Authorities apply clear criteria for the business deduction of assets. A massage chair qualifies for business deduction when it is predominantly used for business purposes. This means that business use must exceed 50%, or the chair must demonstrably contribute to your professional practice.

There are various situations in which a massage chair is tax deductible. The most common are:

• Therapeutic practice: As a physiotherapist, osteopath, chiropractor, or massage therapist, a massage chair is a direct business asset. The chair is used for clients and is therefore fully deductible.
• Occupational health provision: When you offer the massage chair to employees as part of your occupational health policy, you can list it as a business investment. The chair then falls under provisions for working conditions.
• Working from home as an entrepreneur: Do you work from home and have a recognized workspace? Then you can list a massage chair as part of your office facilities, provided you can substantiate the business use.
• Wellness facility in your company building: More and more companies are placing massage chairs in offices or break rooms. This falls under employee benefits and is tax deductible.

It is essential that you can demonstrate business use. Keep a logbook, record it in your occupational health and safety plan or company policy, and keep all purchase invoices carefully. The Dutch government provides extensive information about deductions for entrepreneurs.

Tax benefits: VAT refund, depreciation, and investment deduction

The business deduction of a massage chair offers several tax benefits. These benefits depend on your business type and the investment amount. Below you will find an overview of the three main tax benefits.

VAT refund

As a VAT-liable entrepreneur, you can reclaim the VAT on the purchase of a massage chair through your VAT return. For a massage chair costing €3,000 including VAT, you immediately save €521 in VAT (21%). This applies to sole proprietorships as well as BV's, provided the chair is used for business purposes. For partial business use, you may reclaim the business percentage of the VAT.

Depreciation

A massage chair is a business asset that you depreciate over multiple years. The usual depreciation period for a massage chair is five years. This means you record one-fifth of the purchase price annually as an expense. For an investment of €2,500 excluding VAT, you depreciate €500 annually. This depreciation reduces your taxable profit and thus your tax assessment. The residual value is usually set at 10%, so you depreciate a total of 90% of the purchase price.

Small-scale investment deduction (KIA)

The small-scale investment deduction is an additional tax benefit on top of regular depreciation. In 2025, you qualify for KIA when you invest between €2,801 and €393,957 in business assets in a calendar year. The KIA percentage varies depending on the investment amount. For investments up to €2,801, no KIA applies, but many massage chairs fall into the segment above, so you do benefit.

Are you a starter? Then you may be able to use random depreciation. This means you write off the full purchase price in the first year, which immediately reduces your tax burden significantly. Always consult your accountant or tax advisor for your specific situation.

Business deduction of massage chair per business type

The possibilities to deduct a massage chair for business purposes vary by business form. Below we discuss the most common situations for Dutch entrepreneurs.

Sole proprietorship and self-employed

As a self-employed person or sole proprietor, you enjoy the most flexibility. You can place the massage chair as a business asset on your balance sheet and depreciate it over the usual term. Additionally, you benefit from the self-employed deduction, the start-up deduction (if applicable), and the KIA. If you work from home, it is important that you have a business workspace that meets the Tax Authorities’ requirements. The massage chair must be in or near this workspace and demonstrably used for business purposes.

Private limited company (BV)

In a BV, the company purchases the massage chair. The chair is capitalized on the BV’s balance sheet and depreciated annually. VAT is reclaimed via the BV’s VAT return. An additional advantage is that the BV uses the chair as a business asset without it being considered a private benefit for the director-major shareholder (DGA), provided the chair is located at the business premises. If you place the chair at home, the Tax Authorities may consider this as a benefit in kind. Discuss this with your tax advisor.

General partnership and partnership

For a general partnership or partnership, similar rules apply as for a sole proprietorship. Each partner can individually claim the KIA. This means the tax benefit can be utilized per partner, increasing the total savings. The massage chair is recorded in the accounting of the partnership as a joint business asset.

Choosing the right massage chair for business use

Not every massage chair is equally suitable for business use. When choosing a business massage chair, factors such as durability, functionality, ease of maintenance, and representativeness play an important role. A chair used daily by multiple people must be robust and have professional features.

For therapeutic practices, a massage chair with advanced features is essential. Think of an extensive SL-track system, multiple massage techniques, and a heating function. The AlienComfort TITAN with its advanced SL-track technology is an excellent choice for this. This model offers professional massage programs comparable to a manual treatment.

Setting up an office or break room? Then a balance between comfort and functionality is important. The AlienComfort ATLAS with therapeutic massage functions offers a wide range of programs that help employees relax during breaks. Zero gravity positioning, air cushion massage, and heat therapy make this chair especially suitable for a professional environment.

For entrepreneurs working from home and looking for a reliable chair that meets both business and private needs, the AlienComfort VERUNA offers an ideal combination of premium features and a stylish design that fits any work environment.

Practical tips for deducting your massage chair as a business expense

To ensure that the Tax Authorities accept your massage chair as a business investment, good administration is essential. Below you will find concrete tips you can apply immediately.

1. Keep the invoice in the company name. Make sure the purchase invoice is in the name of your company, including the VAT number. This is a basic requirement for VAT refund and depreciation. AlienComfort provides a standard business invoice that meets all tax requirements.

2. Document the business use. Record how and when the massage chair is used for business. In a therapeutic practice, this is self-evident. But even if you use the chair for occupational health purposes or in a break room, it is wise to document this in writing in your company policy or occupational health plan.

3. Determine the business percentage. Do you use the massage chair for both business and private purposes? Then you may only deduct the business portion. Be honest and realistic in your estimate. A business use of 70% means you can deduct 70% of the depreciation and VAT. Keep a logbook for this.

4. Consult with your accountant. Tax rules change regularly. Your accountant or tax advisor knows your specific situation and can advise you on the optimal tax structure. Discuss the available options before making a purchase.

5. Use all available schemes. Combine VAT refunds with depreciation and KIA for maximum tax benefit. As a starter, you may also be able to use random depreciation. This combination can reduce the effective purchase price by 40-50%.

6. Activate the chair on your balance sheet. Include the massage chair as a business asset on your company balance sheet. This formalizes the business nature of the investment and enables depreciation and any KIA (small-scale investment deduction).

A common mistake is not reclaiming VAT in time. You are entitled to a VAT refund in the quarter in which you receive the invoice. Don’t forget to process this in your next VAT return.

Health benefits that support your business investment

Writing off a massage chair for business use is better substantiated when you can document the health benefits. Scientific research published on PubMed confirms that regular massage significantly contributes to reducing muscle tension, stress reduction, and improving blood circulation.

For entrepreneurs who spend many hours at a desk, these benefits are particularly relevant. Chronic back pain and neck complaints are common with sedentary work. A massage chair with a zero gravity function relieves the spine and reduces pressure on the intervertebral discs. This can prevent long-term absenteeism and increase your productivity.

Stress reduction also plays an important role. Entrepreneurs experience above-average levels of stress. Regular use of a massage chair lowers cortisol levels and stimulates the production of endorphins. This translates into better concentration, more energy, and higher work capacity. The AlienComfort ROTAI with therapeutic massage programs is specifically designed to promote deep muscle relaxation.

When you offer the massage chair to your employees, it demonstrably contributes to lower absenteeism and higher employee satisfaction. This makes the investment not only fiscally but also economically responsible. You can include the massage chair in your occupational health and safety policy as a preventive measure against work-related complaints.

Conclusion

Writing off a massage chair for business use is a realistic option for many entrepreneurs that offers substantial tax benefits. By combining VAT refunds, annual depreciation, and the small-scale investment deduction, you can significantly reduce the effective purchase price. The condition is that you can substantiate the business use and have your administration in order.

Whether you run a therapeutic practice, set up a break room for employees, or invest in your own well-being as a self-employed person — the tax benefits make a premium massage chair more accessible than you might think. Always consult your accountant for tailored advice.

At AlienComfort you will find massage chairs that perfectly suit business use. From the versatile TITAN for therapeutic applications to the powerful ATLAS for office environments. Browse our full range and discover which model best fits your business.

Frequently Asked Questions

Can I as a self-employed person fully deduct a massage chair for business use?

Yes, as a self-employed person you can deduct a massage chair for business use if you can demonstrate the business use. If you use the chair exclusively for business purposes — for example, in a practice room for clients — full deduction is possible. For mixed use (business and private), you deduct the business percentage. Ensure proper documentation in your administration and discuss your specific situation with your accountant.

How much tax do I save if I buy a massage chair for business use?

The total savings depend on your business structure, tax bracket, and investment amount. For a massage chair costing €3,000 including VAT, you can expect about €521 VAT refund, approximately €446 annual depreciation costs, and possibly up to 28% extra deduction via the KIA. In total, your effective savings can amount to 40-50% of the purchase price over the entire depreciation period. Starting entrepreneurs can even write off the full amount in the first year through random depreciation.

Which massage chair is most suitable for business use?

This depends on the type of business use. For therapeutic practices, a model with advanced features like the TITAN or ROTAI is most suitable. For offices and break rooms, the ATLAS offers an excellent balance between functionality and durability. Entrepreneurs working from home often choose the VERUNA due to its compact design and extensive massage functions. All AlienComfort models come with a business invoice that meets tax requirements.

Does the massage chair have to be at my business premises to be deductible?

Not necessarily. If you work from a recognized home office, the chair may be placed there. However, it is important that you can demonstrate the business use. Extra caution is required for a BV: a massage chair at the director's home can be considered a benefit in kind by the Tax Authorities. If the chair is located at your business premises or in a practice room, the business deduction is easiest to justify.