Last Updated on October 14, 2026 by Amrita Das
Your laptop is probably your most important piece of business equipment. You use it to invoice clients, manage projects, and actually do the work that pays your bills. So it makes sense to ask: can you deduct it on your taxes as a freelancer, along with that second monitor you’ve been eyeing to boost your productivity?
The short answer is yes. If you’re self-employed, computers and monitors are legitimate, deductible business expenses, similar to an internet expense tax deduction for a freelancer. But the amount you can claim—and when you can claim it—depends on a few factors, including how much you use the equipment for work versus personal activities, and which deduction method you choose.
This guide breaks down exactly how the laptop and monitor deduction works for freelancers, what other computer-related expenses you can claim, and how to avoid the mistakes that catch people out at tax time.
Is a laptop or monitor tax-deductible for freelancers?
Freelancers can deduct the business-use portion of a laptop, second monitor, or other computer equipment as an ordinary and necessary business expense. This rule follows Section 162 of the Internal Revenue Code, which allows deductions for costs that are common in your line of work and helpful for running it.
Importantly, computers are no longer classified as “listed property” by the IRS. Previously, listed property included anything that could be used for both personal and business purposes, like a car, and came with strict recordkeeping requirements.
Removing computers from that category means freelancers no longer need to maintain detailed usage logs to claim the deduction—though you should still keep a realistic estimate of your business-use percentage.
How do you calculate the business-use percentage of a computer?
Most freelancers use the same laptop for work and personal tasks, like browsing social media or streaming shows. That’s fine, but it does limit how much of the cost you can deduct.
To work out your business-use percentage, estimate how many hours you spend on business tasks compared to personal use. For example, if you work on your laptop for four hours a day and use it personally for six hours, your business-use percentage is 40% (4 divided by 10 hours).
This doesn’t need to be a precise science. A reasonable, honest estimate is generally sufficient, as long as you can support it if asked.
What are the options for writing off a computer purchase?
Once you’ve calculated your business-use percentage, you have a few options for how and when to claim the deduction.
Should you depreciate your laptop over five years?
Under standard IRS rules, computers are capitalized and depreciated over a five-year useful life. Depreciation spreads the cost of an asset over the years it provides value, similar to how a car loses resale value as it ages.
Depreciating makes sense if you want to spread out deductions for tax planning purposes, particularly if you expect higher income in future years and want to save some of the deduction for later.
Can you write off the entire cost of a laptop in one year?
For most freelancers, writing off the full cost upfront is simpler and more valuable. There are three main ways to do this:
- De minimis safe harbor election: This lets you fully deduct equipment costing less than $2,500 in the year you buy it, without having to depreciate it. If you buy a $2,000 laptop and use it 40% for business, you can deduct $800 right away. This election must be made annually with your tax return.
- Section 179: This allows you to deduct up to the full cost of equipment in the first year, subject to an annual cap of $1,040,000. However, you can’t use Section 179 if your business has a loss, and the equipment must be used for business at least 50% of the time.
- Bonus depreciation: Introduced under the Tax Cuts and Jobs Act, bonus depreciation lets you write off 100% of the business-use cost of a computer in the first year, automatically, with no election required. One catch: if you use bonus depreciation on your computer, you must apply it to all other assets in the same five-year asset class, such as vehicles.
Choose Section 179 if you want more flexibility to decide how much to deduct now versus later. Choose bonus depreciation if simplicity matters more, and you’re not concerned about applying it across other five-year assets.
