Is a Laptop Tax Deductible? (2026)

Yes

Yes. A laptop or computer bought for your self-employed work is a deductible business expense. If you use it only for business, the full cost is deductible; if you use it partly for personal things, you deduct the business-use percentage. You can usually deduct the whole cost the year you buy it (Section 179 or de minimis) instead of depreciating it over years.

Where it goes: Schedule C, Line 22 (supplies) or Line 13 (depreciation / Section 179)

Illustration for whether a laptop is tax deductible

A computer counts as an ordinary and necessary business expense for almost any freelancer, so the cost is deductible in proportion to how much you use it for work. If the laptop is used 100 percent for your business, you deduct 100 percent of the price. If you use it 70 percent for work and 30 percent for personal, you deduct 70 percent.

You generally do not have to spread the deduction over several years. Under Section 179 (or the de minimis safe harbor for lower-cost items), you can expense the entire business-use cost in the year you buy and start using it, which is simpler and front-loads the tax benefit.

Accessories that go with it, like a mouse, a docking station, a laptop bag, or a monitor, are deductible on the same basis. Keep the itemized receipt and a note of the business-use percentage in case you are ever asked.

When it qualifies

You are self-employed and use the laptop for your business (any business-use share counts)
The purchase is ordinary and necessary for the work you do
You keep the receipt showing the item, date, and price

When it does not

The portion of use that is purely personal (deduct only the business share)
A computer bought before you started the business, unless converted to business use

How much can you deduct?

The business-use percentage of the purchase price. For a laptop used only for work, that is the full price, usually deductible in the year of purchase under Section 179.

A worked example

Example: you buy a $1,400 laptop and use it 80% for your freelance work. You deduct 80% of the cost, $1,120, and under Section 179 you can take the full $1,120 in the year you buy it rather than spreading it over several years.

A deduction only counts if you can prove it. NeoReceipt captures the receipt and files it onto the right Schedule C line, so every write-off is documented at tax time.

Try NeoReceipt free 1099 tax calculator

Frequently asked questions

Can I write off a laptop as a 1099 contractor?+

Yes. A laptop used for your 1099 work is deductible in proportion to business use, and you can usually expense the full business-use cost the year you buy it under Section 179.

Do I have to depreciate a laptop over several years?+

Not usually. Section 179 or the de minimis safe harbor lets you deduct the whole business-use cost in the year you buy it, rather than depreciating it across multiple years.

What if I use my laptop for both work and personal use?+

You deduct only the business-use percentage. If you use it 70 percent for work, you deduct 70 percent of the cost. Keep a reasonable record of how you split the use.

Are laptop accessories deductible too?+

Yes. A mouse, monitor, docking station, or laptop bag used for business are deductible on the same business-use basis. Keep the receipts.

The complete 1099 write-off list →