Are Business Insurance Premiums Tax Deductible?

✓ Yes, fully deductible
Business insurance premiums are 100% deductible. This includes general liability, professional liability (E&O), property insurance, workers' comp, business auto insurance, and cyber liability insurance. If the insurance protects your business, it's deductible.

Types of deductible business insurance

What about personal insurance?

Personal insurance (your home, personal auto, personal life insurance) is not deductible as a business expense.

Exception: If you use your personal vehicle for business, the business-use percentage of your auto insurance is deductible under the actual expenses method. And self-employed health insurance has its own special deduction (see our health insurance guide).

IRS Reference
See IRS Publication 535 (Business Expenses), Chapter 6. Report on Schedule C, Line 15 (Insurance other than health).

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