Can you deduct app store developer fees?

Usually yes, if the app work is a real business activity with a profit motive. In many tax systems, app store developer fees and similar platform charges can be deductible as ordinary and necessary business expenses.

A few practical points:

• Annual developer or membership fees are often deductible as business expenses.
• App store commissions or processing/platform fees are often deductible too, but the right reporting depends on how you keep your books and report income.
• If you report gross revenue, you may usually deduct the platform fee separately.
• If you report only net deposits, the fee is already reflected in your revenue figure, so you generally would not deduct it again.

If the app activity is really a hobby rather than a business, the deduction rules are much more limited and may not allow the write-off.

Tax treatment can vary by country, entity type, and accounting method, so it’s worth confirming the exact handling with a CPA or the relevant tax authority.