Does Your Home Salon Qualify?
The home office deduction for salon owners applies the same exclusivity rule as any other profession: a converted garage, spare bedroom, or basement studio used exclusively for clients qualifies. A corner of your living room where you also watch TV does not.
What You Can Actually Deduct
The business-use percentage of your rent or mortgage interest, utilities, internet, homeowner or renter insurance, and repairs to the salon space itself — calculated by the square footage your salon area occupies.
The Salon-Specific Add-Ons
A dedicated sink, mirror, styling chair, and lighting are 100% deductible as equipment, not subject to the home-office percentage calculation. Cleaning supplies used only for the salon area count the same way — track them separately from household supplies in SUNY.
Booth Renters: This Still Applies to You
If you rent a booth at a salon but also do occasional appointments from a home setup, the home office deduction still applies to that home portion of your business, calculated independently from whatever you pay in booth rent.