Hair & grooming

Books and taxes for scalp micropigmentation studios.

A $2,800 treatment plan split across three sessions, a deposit held on booking, single-use needles, and a client who will not be back for a touch-up for a year or two. Gus sorts all of it, an accountant checks every transaction, and you get one number a month.

Book a call What we handle
  • From $197 a month
  • An accountant on every transaction
  • Cancel whenever
AprilExample month
$24,000
what you made

April came in at $24,000. Two full treatment plans wrapped their final sessions this month, so I matched the earlier deposits to the sessions that actually happened instead of counting them twice.

  • Treatment plan depositSession deposits
  • Final session paymentCompleted treatments
  • Pigment and needle orderPigment and sterile supplies
  • Booking software subscriptionBooking software
  • Certification renewal courseCertification and training
Money in$62,000
Money out$38,000
Set aside for taxes$7,200
An example month. Yours will have your numbers.

Why your books are different

A scalp micropigmentation studio's books go wrong in the same few places.

A generalist sees one big payment. Your business runs on a treatment plan sold as a whole but delivered over two or three sessions weeks apart, pigment and sterile supplies that cost real money per client, and touch-ups that might not happen for a year or more. When the books cannot see the sessions, one big deposit can hide a lot.

  1. 1

    A full treatment plan counted as income on day one

    A client books and pays a deposit toward a three-session, $2,800 plan, but the sessions happen over the following month. Counting the full amount as income the day it is paid overstates that month and understates the ones the work actually happens in.

    What we doHolds treatment plan payments against the sessions they cover, recognizing income as each session is delivered.
  2. 2

    Sterile supply cost gets buried in general expenses

    Single-use needles, pigment, and sterilization supplies are a real cost per client that single-use safety rules make non-negotiable, but they often get lumped into one generic supplies line with nothing to show the true cost per session.

    What we doKeeps pigment and sterile supply cost in its own line, so you can see the real cost of delivering one treatment plan.
  3. 3

    Rare touch-ups make monthly revenue look erratic

    Clients often do not need a touch-up for a year or two, so a studio's revenue can swing hard between months with a lot of new treatment plans and quieter months of just touch-ups and consultations.

    What we doTracks new treatment plans separately from touch-ups, so a quiet month reads as expected, not alarming.
  4. 4

    Certification renewal gets treated as a routine expense

    Ongoing certification and technique training can be a meaningful yearly cost in a field built on precision, but it is easy to log it the same as a routine supply order.

    What we doKeeps certification and training costs in their own line, separate from pigment and sterile supplies.

Your categories

The categories Gus keeps for a scalp micropigmentation studio.

Set up once for how treatment plans get paid and what the studio spends. You never pick a category. He does, and an accountant checks it.

Money in

  • Session depositsHeld against a multi-session treatment plan until each session happens.
  • Completed treatmentsPayment recognized as each session in a plan is delivered.
  • Touch-up appointmentsOne-off touch-up sessions for past clients, tracked apart from new plans.
  • ConsultationsStandalone paid consultations for prospective clients.

Money out

  • Pigment and sterile suppliesSingle-use needles, pigment, and sterilization supplies for every session.
  • Certification and trainingTechnique certification and continuing education for the practitioner.
  • Booking softwareScheduling app subscription and card processing fees.
  • Studio rent and utilitiesLease, water, and power for the space.
  • EquipmentMachines and precision tools used for treatments.
  • Liability insuranceCoverage specific to a procedure-based personal care business.

What we watch for you

  • New plan revenue

    New treatment plans booked, apart from touch-ups, since it is the leading sign of next quarter's work.

  • Session completion lag

    How long between a deposit and the final session, since long plans can spread revenue across months.

  • Supply cost per treatment plan

    What pigment and sterile supplies actually cost against the plan's price.

  • The set-aside

    What you will owe, tracked every month, so tax season is a number you already knew.

Ask Gus

Things scalp micropigmentation studio owners ask Gus.

Text him like you would text anybody. He answers in plain English, and when a question is above his pay grade, an accountant looks and gets back to you.

A client paid the full amount for a three-session plan up front. Is that all income right now?

Not all at once. I recognize it as each session happens, so the month she paid and the months the work actually gets done both look accurate.

This month feels slow compared to last month, is that a problem?

Last month had three new treatment plans start. This month is mostly touch-ups, which is normal since clients often do not need one for a year or more.

Do I need to track my needle and pigment costs separately from everything else?

It helps a lot in a field with real per-session costs. I keep those apart so you can see what a treatment plan actually costs to deliver.

The tax side

The tax side of running a scalp micropigmentation studio.

Most of what goes wrong here is timing across multi-session treatment plans, not the tax rate itself.

What your return has to get right

Your accountant signs it, so it gets done right the first time.

  • Income recognition across sessionsA prepaid treatment plan is not fully earned the day it is paid for. Tracking revenue against sessions delivered keeps monthly numbers, and the resulting tax picture, accurate.
  • Self-employment taxMost practitioners in this field work solo and are not paid through payroll, which means self-employment tax of 15.3 percent applies on top of regular income tax, up to the Social Security wage base of $184,500.
  • Section 179 on studio equipmentPrecision machines and studio equipment can usually be written off the year they are bought, with 100 percent bonus depreciation for property bought after January 19, 2025.
  • The pass-through deductionMost practitioners can take up to 20 percent of business profit off their taxable income, which comes out right only when treatment plan revenue is tracked accurately across the sessions it covers.

Deductions scalp micropigmentation studios miss

Your bookkeeper knows what to look for in your statements. You never have to.

  • Pigment and single-use needles
  • Sterilization supplies
  • Certification and training courses
  • Precision machines and tools
  • Liability insurance
  • Booking software subscription
  • Card processing fees
  • Studio rent and utilities
  • License and permit fees
  • Trade shows and conferences
  • Marketing and before-and-after photography
  • Continuing education travel

General information about 2026 federal rules, not advice for your business. Your accountant looks at your actual numbers before anything gets filed.

All year, not just April

A scalp micropigmentation studio's year, kept every month.

New treatment plans and rare touch-ups swing the calendar more than a single busy season. Your team keeps you ahead of the tax side of both. Every month in between, your bookkeeper closes the books and speaks up the moment something looks off.

  1. January

    Plan the year

    Last year's return gets started, and you get a monthly set-aside so April is already handled.

  2. April

    Filed. Done.

    Your return is filed and signed. No surprise bill, because the set-aside has been running since January.

  3. July

    Halfway check

    Where you stand, what you will owe, and whether new treatment plans changed the number.

  4. October

    Before year-end

    Gus looks at equipment or certification renewal worth doing and any moves worth making before December.

What you get

Starts at$197a month

What you pay depends on what your business needs, and it does not move after that, busy season or slow. No hourly bills, no surprise invoices, no setup fee.

Book a call
  • Monthly bookkeeping

    Every transaction sorted into categories set up for scalp micropigmentation studios. You never categorize a thing.

  • An accountant checks every transaction

    Real review, every month, before your books close. Not a spot check.

  • Your business tax return, filed

    Prepared, reviewed, and signed by that same accountant every year.

  • The monthly number

    What you made, what you spent, what to set aside for taxes.

  • Your own bookkeeper

    A real person assigned to your business, in the app whenever you need them. No hold music.

  • On your books all year

    Every month, not just in April. Your team speaks up whenever something is worth your attention.

  • Cancel any time

    No contract. No cancellation call. Your books are yours.

Straight answers

Questions scalp micropigmentation studio owners ask first.

I sell treatment plans as one price for multiple sessions. How does that get booked?

The payment is held and recognized as each session happens, not counted in full the day it is paid. That keeps the deposit month and the session months both accurate.

My revenue swings a lot month to month. Is that normal?

It is common in this trade, since new treatment plans and rare touch-ups do not land evenly. Gus tracks the two apart so a quiet month reads as expected, not a warning sign.

Do I need to track needle and pigment cost separately from other supplies?

It helps a lot. Gus keeps sterile supply cost in its own line so you can see what each treatment plan actually costs to deliver against what it is priced at.

Is my certification renewal a deductible expense?

Usually yes. Ongoing certification and training in your technique are ordinary business expenses, kept apart from supply costs so you can see what training actually costs each year.

My books are behind because I have been tracking session deposits by hand. Can Gus catch up?

Yes. Send the bank statements and whatever deposit records you have. Gus matches deposits to the sessions they belong to and untangles the backlog, usually within a week or two.

Is a real accountant checking my books?

Yes. You get your own bookkeeper, Gus does the first pass on every transaction, and an accountant checks every one before your month closes. That same accountant prepares, signs, and files your business return. Goatkeeper is not a CPA firm, and we never pretend a person looked when they did not.

What does it cost, and can I cancel?

It starts at $197 a month, depending on what your business needs. No setup fee, no hourly bills, no contract. Cancel any time from the app, and your books go with you.

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What makes a bookkeeper worth paying for Every business we keep books for

Book a call

Pick a time. That's the whole signup.

Fifteen minutes with a real person on our team. They look at where your books are, tell you straight what it takes to get caught up, and get you set up on the spot if it fits.

  • $197 a month to start
  • An accountant on every transaction
  • Cancel whenever