10 Tax Write-Offs for Massage Therapists in 2026

Massage Table & Equipment

Schedule C Line 22 · $200 — $2,000/yr

Massage tables (portable and stationary), table warmers, bolsters, face cradle covers, hot stone sets, and other therapy equipment.

Office / Studio Rent

Schedule C Line 20b · $3,000 — $15,000/yr

Rent for your treatment room, shared suite, or wellness center space where you see clients.

Oils, Lotions & Supplies

Schedule C Line 22 · $300 — $2,000/yr

Massage oils, lotions, creams, essential oils, hot stones, linens, face cradle covers, and other consumable supplies.

Licensing & Certifications

Schedule C Line 23 · $100 — $500/yr

State massage therapy license fees, renewal fees, and any required city or county business permits.

Business Insurance

Schedule C Line 15 · $200 — $800/yr

Professional liability (malpractice) insurance and general liability coverage for your massage therapy practice.

Continuing Education

Schedule C Line 27 · $300 — $2,000/yr

CE courses, advanced technique workshops (deep tissue, sports massage, myofascial release), and specialty certifications required for license renewal.

Laundry & Linens

Schedule C Line 22 · $200 — $1,000/yr

Sheets, towels, blankets, and laundry costs (detergent, laundromat, or laundry service) for client linens.

Marketing & Advertising

Schedule C Line 8 · $200 — $2,000/yr

Website, Google Business listing, MassageBook or Schedulicity subscription, social media ads, and business cards.

Phone & Scheduling

Schedule C Line 25 · $300 — $800/yr

Business percentage of your cell phone and online scheduling software for managing appointments and client communication.

Vehicle / Mileage

Schedule C Line 9 · $500 — $3,000/yr

Driving to your office, mobile massage appointments, supply stores, and CE classes. Use standard mileage rate or actual expenses.

Home Office Deduction

30 (Form 8829)

If you use a dedicated space in your home regularly and exclusively for business, you can deduct it. Simplified method: $5 per square foot, up to 300 sq ft ($1,500 max). Regular method: proportionate share of rent/mortgage, utilities, insurance, and repairs.

Self-Employment Tax Deduction

Form 1040, Line 15

You can deduct the employer-equivalent portion of self-employment tax (7.65% of net earnings) as an above-the-line deduction on your Form 1040.

Health Insurance Premiums

Form 1040, Line 17

Self-employed individuals can deduct 100% of health, dental, and vision insurance premiums for themselves, their spouse, and dependents.

Retirement Contributions

Form 1040, Line 16

Contributions to a SEP-IRA (up to 25% of net earnings), Solo 401(k), or SIMPLE IRA are deductible and reduce both income tax and self-employment tax.

Qualified Business Income (QBI) Deduction

Form 1040, Line 13

Most self-employed individuals can deduct up to 20% of qualified business income under Section 199A, subject to income limits and business type.

Can massage therapists deduct the cost of a massage table?

Yes. A massage table is deductible business equipment. Most portable tables cost under $2,500 and can be expensed immediately under the de minimis safe harbor. More expensive tables can use Section 179.

Are massage oils and lotions deductible?

Yes. Massage oils, lotions, creams, and other consumable supplies used on clients are deductible as business supplies on Schedule C Line 22.

Is continuing education deductible for massage therapists?

Yes. CE courses, workshops, and specialty certification programs that maintain or improve your massage therapy skills are deductible on Schedule C Line 27. Most states require CE hours for license renewal.