Can I write off co-working space rent?

Co-working space rent is deductible as a business expense if the space is used regularly and exclusively for business activities. This means that you must use the co-working space solely for business purposes and not for personal activities. For instance, if you are a freelancer or a small business owner who uses a co-working space to conduct meetings, work on projects, or manage business operations, the rent paid can be deducted as a business expense. However, if the space is used for both personal and business purposes, only the portion used for business can be deducted.