47 Self-Employed Tax Deductions You Can Claim in 2026
Complete list of tax deductions for self-employed individuals. From home office to retirement contributions, claim every deduction you deserve.
Every legitimate business deduction reduces your taxable income—and your self-employment tax. Yet most freelancers claim far fewer deductions than they're entitled to.
This comprehensive list covers deductions across every category. Use it as a reference to ensure you're not leaving money on the table.
Home & Office Deductions (1-8)
1. Home Office Deduction
Deduct a portion of rent/mortgage, utilities, and home expenses based on the space used exclusively for business. Choose simplified ($5/sq ft, max $1,500) or actual expenses.
2. Home Office Furniture
Desk, chair, bookshelf, filing cabinet—if it's in your home office, it's deductible. Can be expensed immediately or depreciated.
3. Home Office Equipment
Printers, monitors, lamps, and other equipment specifically for your workspace.
4. Home Office Supplies
Paper, pens, notebooks, organizers, and other consumables for your office.
5. Home Office Repairs
Painting your office, fixing the door, replacing carpet—repairs specific to your office space.
6. Renter's or Homeowner's Insurance
The business percentage of your home insurance premium.
7. Home Security System
Business percentage of monitoring fees and equipment costs.
8. Mortgage Interest/Rent
Business percentage of what you pay for housing.
Calculate your home office deduction →
Technology & Equipment (9-17)
9. Computer Hardware
Laptops, desktops, tablets used for business. Full cost or depreciated.
10. Computer Peripherals
Monitors, keyboards, mice, webcams, headsets, external drives.
11. Smartphone
Business percentage of phone cost and monthly bill. Document business use.
12. Software Subscriptions
Adobe Creative Cloud, Microsoft 365, project management tools, accounting software—all deductible.
13. Web Hosting
Domain registration, hosting fees, SSL certificates.
14. Cloud Storage
Dropbox, Google Drive, iCloud for business use.
15. Business Apps
Productivity apps, scheduling tools, communication platforms.
16. Internet Service
Business percentage of monthly internet bill.
17. VPN Service
If used for business security and client work.
Marketing & Advertising (18-24)
18. Social Media Advertising
Facebook, Instagram, LinkedIn, Twitter ad spend.
19. Google Ads
Search and display advertising costs.
20. Website Design
Design, development, and maintenance costs.
21. Business Cards
Printing and design costs.
22. Marketing Materials
Brochures, flyers, promotional items.
23. Photography
Professional photos for your website or marketing.
24. Email Marketing
Mailchimp, ConvertKit, Constant Contact subscriptions.
Professional Services (25-30)
25. Accounting Fees
CPA fees, tax preparation, bookkeeping services.
26. Legal Fees
Business-related legal consultations, contract reviews.
27. Consulting Fees
Business coaches, consultants, advisors.
28. Freelance Help
Contractors you hire for your business projects.
29. Virtual Assistant
Administrative support services.
30. Professional Memberships
Industry associations, professional organizations, Chamber of Commerce.
Travel & Transportation (31-37)
31. Business Mileage
$0.70 per mile (2025) for business driving, or actual vehicle expenses.
32. Parking Fees
Parking for client meetings, business errands.
33. Tolls
Road and bridge tolls for business travel.
34. Airfare
Flights for business trips.
35. Lodging
Hotels and accommodations during business travel.
36. Ground Transportation
Uber, Lyft, taxis, rental cars for business.
37. Travel Meals
50% of meal costs while traveling for business.
Track your mileage deduction →
Education & Development (38-42)
38. Professional Courses
Online courses, workshops, training programs related to your business.
39. Conferences
Registration fees for industry conferences and events.
40. Certifications
Professional certification exams and renewal fees.
41. Business Books
Books related to your industry or business skills.
42. Industry Publications
Subscriptions to trade publications, newsletters, journals.
Insurance & Benefits (43-45)
43. Health Insurance Premiums
100% deductible for self-employed individuals (above-the-line deduction).
44. Business Insurance
Liability insurance, professional indemnity, E&O insurance.
45. Disability Insurance
Business overhead expense insurance premiums.
Financial Deductions (46-47)
46. Bank Fees
Business account fees, wire transfer fees, merchant processing fees.
47. Retirement Contributions
SEP IRA, Solo 401(k), SIMPLE IRA contributions reduce both income tax and self-employment tax base.
Optimize your retirement deductions →
Deduction Limits & Rules
| Deduction | Limit | Notes |
|---|---|---|
Home office (simplified) | $1,500 | Max 300 sq ft |
Business meals | 50% | Must document business purpose |
Business gifts | $25/person | Per recipient per year |
Self-employed health insurance | 100% | Above-the-line deduction |
SEP IRA | $70,000 | 25% of net SE income |
Solo 401(k) | $70,000 | $23,500 employee + 25% employer |
What You Can't Deduct
Some expenses that seem business-related aren't deductible:
- Commuting costs (home to regular work location)
- Political contributions
- Personal grooming (haircuts, gym membership)
- Personal portion of mixed-use items
- Fines and penalties
- Personal entertainment (even if clients mentioned)
How to Track Deductions
Best practice: Track expenses as they occur, not at year-end.
- Use AlphaTax for automated tracking and categorization
- Keep receipts for everything $75+
- Document business purpose for meals, travel, and gifts
- Maintain mileage log with dates and destinations
- Save bank and credit card statements
Frequently Asked Questions
Can I deduct my lunch every day?
No. Meals are only deductible when directly related to business activity (meeting with client, traveling for business). Your regular lunch isn't a deduction.
What if I use something for both personal and business?
Calculate and document the business percentage. For example, if you use your car 60% for business, deduct 60% of expenses (or use standard mileage for business miles only).
Do I need receipts for small purchases?
The IRS doesn't require receipts for expenses under $75, but bank/credit card statements should show the transaction. Receipts are always better if available.
Can I deduct expenses if my business loses money?
Yes, but be aware of hobby loss rules. If you don't show profit in 3 of 5 years, the IRS may question whether you have a legitimate business.
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