Can I write off Disney Plus for a YouTube review channel?

Yes—potentially. If your YouTube review channel is operated as a business, and the Disney+ subscription is used for that business, the business-use portion may be deductible.

In the U.S., the key tax question is whether the expense is ordinary and necessary for your content business. A Disney+ subscription is more defensible if you use it to research, watch, fact-check, or review shows and movies for monetized videos or other profit-oriented activity.

Practical guidance:

• Deduct only the business-use portion. If you also use Disney+ personally, use a reasonable, documented allocation and deduct only the business share.
• Keep records. Save receipts, scripts, notes, watch logs, publishing schedules, and links to videos showing how the subscription relates to your channel.
• Show a profit motive. Ad revenue, sponsorships, affiliate income, memberships, Patreon, or a business plan can help support business treatment.
• Do not deduct purely personal entertainment. Watching casually and occasionally mentioning it in videos is usually not enough.
• If the channel is a hobby rather than a business, the tax treatment is more limited.

Also, deducting the subscription does not give you permission to use Disney footage, music, or clips in your videos. Copyright, fair use, and platform rules are separate issues.

Because this depends on your facts and tax jurisdiction, confirm with a tax professional or the relevant tax authority before claiming it.