Is are credit card fees tax deductible for businesses a business expense?

Credit card fees, such as transaction fees or annual fees, are deductible when they are directly related to business expenses. For example, if a business owner uses a credit card to purchase office supplies or pay for services, the associated fees can be deducted. However, personal credit card fees or fees related to personal expenses are not deductible. It's important to separate personal and business expenses, ideally by using a dedicated business credit card. Additionally, if a credit card is used for both personal and business purposes, only the portion of fees attributable to business expenses is deductible.