Allah commands that the limbs of wudu be washed (Quran 5:6), and washing is only realised when the water actually reaches the surface of the skin and nails. So anything that forms a sealed, water-repelling layer — nail polish, gel or acrylic nails, waterproof foundation, thick paint, glue or tar — must be removed before wudu, because leaving even a small spot unwashed invalidates it: when the Prophet (ﷺ) came upon people wiping hastily and leaving part of their feet unwashed, he called out at the top of his voice, "Woe to the heels from the Fire" (Sahih al-Bukhari 60, and again at 163). Henna, kohl, and ordinary dyes that merely stain the skin or nail without leaving a barrier over it do not affect wudu, and nor does a thin film of moisturiser or oil that water still flows over. Some contemporary manufacturers market "breathable" polish, but since purification is established by certainty rather than guesswork, the safer and stronger position is to remove polish before wudu. A practical approach for those who wish to wear it is to apply it at a time when prayer is not due — for example during menstruation — and remove it before resuming prayer.
Q&A · Purification
Does nail polish, makeup, or henna prevent wudu from being valid?
Evidence — the daleel
On deen2u
Informational, not a personal fatwa. Consult a qualified scholar for rulings on your situation.