Tax deduction guide

Is a coworking membership tax deductible?

Tax year 2026 · Updated October 15, 2026

When it counts

  • A membership for a desk, a day pass or an office that you use for your business. It is treated as rent.
  • Dues to a professional organization, a trade association or a chamber of commerce. These are deductible too, but they are not coworking, so keep them as their own line.
  • A separate business location. Rent and utilities for it are ordinary business expenses.
  • It goes on Schedule C, line 20b, rent or lease of other business property.

When it doesn't

  • Dues to a social, athletic, golf or country club. Those are not deductible, even when you use the club for business. A club's purposes decide this, not its name.
  • A gym or health club. That is a personal expense, even when staying fit helps your work.
  • Space you use only for personal things.
  • Driving to your coworking space. If you go there regularly, it is your regular workplace, and driving between home and a regular workplace is commuting. See the mileage guide.
  • Fees paid before your business opened. Those are start-up costs, which are deducted differently. You can deduct up to $5,000 of start-up costs in the first year, and the rest is spread over 180 months.

A worked example

You rent a hot desk at a coworking space for $250 a month and use it only for your business.

  • Monthly fee: $250.00
  • Business use: 100%
  • Over 12 months: $3,000.00

The whole $3,000.00 is deductible. It goes on Schedule C, line 20b.

What records to keep

  • The monthly invoices or receipts, with the dates and amounts.
  • A short note on how you use the space for the business.
  • The membership agreement, which shows what you are paying for.

Common questions

Is a day pass at a coworking space deductible?

Yes. It is rent for space you used in the business, the same as a monthly membership.

Does a coworking membership affect my home office deduction?

It can. The two are checked separately. If you mainly run your business from another location, a space at home qualifies only if you meet customers there or it is a separate structure used only for the business. See the home office guide.

Are networking group dues deductible?

Dues to professional organizations, trade associations and chambers of commerce are. Dues to social or athletic clubs are not.

Sources

Also cited by the WriteOff rules: 26 U.S.C. sections 162, 195 and 274.