Can I write off Midjourney for client work?

Usually, yes — if you pay for Midjourney primarily to create or support client work, the subscription can generally be deducted as a business expense. Treat it like software/SaaS used in your business.

Practical approach:

• Deduct the business-use portion only. If you use it 80% for client work and 20% personally, deduct 80%.
• Keep invoices/receipts and payment records.
• Keep simple notes tying the tool to client projects, such as briefs, concept boards, drafts, or deliverables.
• Categorize it as software, subscriptions, creative tools, or ordinary business expenses depending on your bookkeeping system.
• If you are reimbursed by a client, don’t also deduct the reimbursed amount as your own unreimbursed expense.

Important: tax treatment depends on your country, business structure, accounting method, and how you use the tool. If you’re in the U.S., the key idea is that the expense should be ordinary and necessary for your trade or business. If the account is mixed personal/business, allocate it reasonably rather than writing off 100% automatically.