Is are subscriptions tax deductible a valid tax write-off?

Subscriptions are deductible when they are directly related to your business activities and are considered ordinary (common and accepted in your trade) and necessary (helpful and appropriate for your business). For example, a freelance graphic designer can deduct subscriptions to design software or industry-specific publications. However, subscriptions for personal use, such as a personal Netflix account, are not deductible. If a subscription is used for both personal and business purposes, only the business-use portion is deductible. It's important to maintain clear records to substantiate the business use.