Opening a private gym in the Netherlands is mostly paperwork. You register with KVK, check that the omgevingsplan allows a gym at the address and agree the VAT treatment with your accountant. Letting customers use a sports facility is at the reduced rate of 9%. No gym licence is needed. Customers book online, pay with iDEAL | Wero, a card or Apple Pay through Mollie, and get their door code by SMS. Sparekey costs €990 for setup and €26 a month for Operations.
Registration with KVK
Register your business in the KVK Trade Register. It costs €85.15, and KVK passes your details to the Belastingdienst, so you do not register separately for VAT. You need a DigiD. Non-residents first register in the RNI to get a citizen service number (BSN).
Most small operators choose between two forms:
- Eenmanszaak (sole proprietorship): quick and cheap, but you are personally liable, including with your savings and home.
- BV (private limited company): founded at a notary, no minimum capital, usually €500 to €1,500 in notary costs. Your private assets are usually protected.
Location: the omgevingsplan
Every municipality sets out what is allowed at each address in its omgevingsplan (some older rules still sit in the bestemmingsplan). Look up the address in “Regels op de kaart” in the Omgevingsloket before you sign anything. If a gym does not fit, the municipality can grant a permit or a deviation, but that takes time.
Gyms are not on the list of sectors that need a licence before starting. Still check the local bye-law (APV) and ask the municipality about fire safety for the premises, especially in a former shop or office.
VAT: why 9% applies
According to the Belastingdienst, giving people the opportunity to do sport is taxed at 9%. That is not the same as renting out a building, which is normally exempt. The 9% rate applies when:
| Condition | In a private gym |
|---|---|
| Customers use the facility for sport during the booking | A slot booked to train |
| They train themselves or under a trainer they bring | Including a personal trainer with a client |
| You handle maintenance, security or cleaning (outsourcing is fine) | Not when the user does all the cleaning |
| You provide the equipment | The machines and weights |
A self-service slot where a customer books the gym and trains alone fits the 9% rate. Separate lessons and rented equipment are at 21%. Letting the space long-term to a trainer who cleans and maintains it may count as rental instead. The planned increase for sport was reversed, so sport stays at 9%.
With turnover up to €20,000 a year, you can join the small business scheme (KOR). You then charge no VAT, but cannot reclaim VAT on equipment either. Ask your accountant which works better for your investment.
Payments: Mollie with iDEAL | Wero
Most Dutch customers pay with iDEAL, straight from their own bank. It now appears as “iDEAL | Wero”, because iDEAL is gradually becoming Wero, the European bank wallet. Mollie handles the switch, and your checkout keeps working.
In the Netherlands we set up Mollie, the Dutch payment provider, with:
- iDEAL | Wero, shown first on the checkout
- cards (Visa, Mastercard)
- Apple Pay
The Mollie account is in your name, payouts go to your Dutch account in euros, and the setup is included. An iDEAL payment is a bank transfer, so customers cannot reverse it through a card company afterwards. That means fewer disputed payments than with cards.
Invoices and records
You do not have to invoice private customers. Business customers, such as a company booking slots for its staff or a personal trainer with their own business, need an invoice with your VAT ID, KVK number, a sequential number, the service (“1 hour of gym use”), the date, the amount, the rate and the VAT. Below €100 including VAT, fewer details are needed. In the KOR, you do not have to meet every requirement.
Sparekey issues an invoice for every paid booking automatically, in Dutch or English, with these details, and exports a CSV file for your accountant. Keep invoices for seven years. Mandatory e-invoicing between businesses is only planned from July 2030, and the KOR stays exempt.
Door access
We recommend a 2N keypad with a maglock, installed by a professional door installer. It is built for unattended operation, and a customer cannot easily force or remove it. Nuki is the simpler and cheaper alternative. It fits on the existing lock, but it cannot be secured as well against customers tampering with it. Sparekey costs the same either way.
Each booking gets a time-limited PIN that works only during the booked time. It arrives by SMS right after booking, under your gym’s name. A stored backup code covers internet outages. Several doors or a shared building entrance are solved during setup at no extra cost. See 2N keypad and maglock and Nuki.
Cameras, insurance and house rules
The Autoriteit Persoonsgegevens (AP) treats cameras as one measure among others. Its rules: a legitimate interest such as preventing theft, no sound and no unneeded zoom, signs at the entrance, a short retention period and no cameras in changing rooms or toilets. Permanent cameras in an unstaffed gym are structural use, so plan a data protection impact assessment (DPIA). See cameras in an unstaffed gym.
No insurance is compulsory, but business liability insurance covers a customer who slips and gets injured. Contents insurance covers the equipment against fire, water and burglary. Tell the insurer in writing that nobody is on site. See insurance and liability.
In the house rules, cover equipment use, 112 and first aid, a minimum age, cleaning after use and how to report damage. Start from our house rules template.
What Sparekey costs in the Netherlands
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting, maintenance and SMS sender name) | €26 / month |
| Door-code SMS | €0.12 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. Setup includes Mollie with iDEAL | Wero, Dutch or English booking pages and invoices, and unlimited locations. See pricing and how setup works.
FAQ
Do I need a permit to open a private gym in the Netherlands?
No gym licence. You need a KVK registration, and the omgevingsplan must allow the use at your address. Ask the municipality about fire safety and any renovation permits.
Is it 9% or 21% VAT?
Making a sports facility available for active sport is 9%, as long as you maintain or clean it and provide the equipment. Separate lessons and rented equipment are 21%.
Does iDEAL still work with Wero coming?
Yes. It shows as iDEAL | Wero, and payments work as before. Mollie handles the switch.