How do I check a tattoo shop’s earnings when artists rent chairs or work on commission?

In many tattoo shops the owner does not earn from every tattoo. The artists do, and the shop earns a share through rent or a split. That means the sales line alone can mislead you. What matters is how money moves between the artists and the shop, what is left after the shop’s own costs, and how much of that depends on the owner personally.

Chair rent versus commission

Under chair rent, artists pay a fixed amount to the shop and keep what they earn. Income is steady for the owner, but it stops if the chair sits empty. Under commission, the shop takes a share of each job, so income rises and falls with bookings. Ask which model each artist uses, since many shops mix both, and ask how long each arrangement has been in place.

What the owner actually keeps

Separate the owner’s own tattooing from the shop’s earnings. If the owner is also an artist, a share of that income is a wage for work you would have to replace or do yourself. Ask what the owner pays themselves, which costs the shop covers, and which supplies are provided to artists. Your accountant can help you restate the picture without the owner’s own work.

Deposits, cash and the records to ask for

Tattoo shops often hold deposits for future appointments, and some take part of their payments in cash. Ask how deposits are recorded and who is owed a session if the shop changes hands. Request payment processor statements, booking records, rent and commission logs and the financial statements. If the records do not line up with each other, ask why before going further.

• The agreement or arrangement with each artist, written or not
• Payment processor statements alongside the bank deposits
• A list of deposits held for future sessions
• Supply, rent and utility costs paid by the shop