Can I write off website design costs?

Website design costs are generally considered a capital expense, but they can be deducted as a business expense if the website is used for business purposes. If the website is developed in-house, the costs can be deducted as ordinary business expenses. However, if the website is purchased or developed by a third party, the costs may need to be amortized over a period of time. For example, if you pay a web designer to create a website for your business, you can deduct these costs as a business expense.