Manicurists and pedicurists nail salon business plan work on a commission basis first and eventually decide to open their own nail salons. Running your own nail salon has the potential to be a very profitable business with low overheads. The mostly female customers can pamper themselves with affordable manicures and pedicures, even when they cannot afford expensive spa visits. The nail salon business plan should begin with the company description that establishes the brand. There are a range of salon types, with some nail salons marketing themselves as walk-in, family friendly businesses and are often located in malls. There are also upscale nail salons that are typically located in upmarket shopping centers, day spas, or luxury hotels and resorts.