# No tax on tips for nail technicians

Yes — nail technicians are on Treasury's list of tipped occupations as TTOC 605 (Manicurists and Pedicurists), so qualified tips from this work can be deducted from federal income tax, up to $25,000 a year for 2025 through 2028, reduced above $150,000 of income ($300,000 filing jointly).

Work out your deduction with the free [calculator on this page](https://rulecost.com/paycheck/no-tax-on-tips/nail-technicians/).

- Treasury Tipped Occupation Code: 605
- Category: Personal appearance and wellness
- Share who reported tips: 36.2%
- Tips as share of pay, among those with tips: 14.9%
- Related SOC codes: 39-5092

What counts as a tip: If you rent a booth or chair or otherwise work for yourself, you are self-employed: the deduction can’t exceed your net income from that business, and your tips won’t be on a W-2, so keep your own records.

## Sources

- [T.D. 10044: Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips (Internal Revenue Bulletin 2026-18)](https://www.irs.gov/pub/irs-irbs/irb26-18.pdf), Internal Revenue Service
- [26 U.S.C. § 224 — Qualified tips](https://www.law.cornell.edu/uscode/text/26/224), Legal Information Institute, Cornell Law School