Can I claim expenses for business-related professional photography or video?

Introduction: why this question matters

Business owners and self-employed professionals spend a surprising amount of time thinking about images. A good set of headshots can help prospects trust you faster. A short promotional video can explain what you do in seconds. Product photography can increase conversions. Event coverage can turn a one-day conference into months of marketing content. Because professional photography and video often feel “marketing-ish” rather than “operational,” many people are unsure whether these costs count as allowable business expenses.

The practical answer is that business-related professional photography or video can often be claimed as a business expense, but it depends on the purpose of the work, how it is used, and whether there is any personal element. The core idea is simple: if the cost is incurred wholly and exclusively for the purposes of your business, it is generally more likely to be allowable. Where the line gets fuzzy is when the photo or video also benefits you personally, or when it creates a longer-term asset that is treated differently from ordinary day-to-day running costs.

This article walks through how to think about professional photography and video expenses in a business context, what makes a claim stronger, what common situations look like, how to handle mixed-use scenarios, and how to keep records that stand up to scrutiny. While the details of tax rules can vary by country and by business structure, the decision-making framework here will help you classify costs sensibly and reduce the chance of an unpleasant surprise later.

What counts as “professional photography or video” for expense purposes?

Professional photography and video covers a broad range of services and deliverables. In most business settings, it includes any paid service where a photographer or videographer (or an agency) is engaged to plan, capture, edit, and deliver images or footage. Some typical examples include:

• Brand photography: lifestyle images that communicate your brand, team, premises, and process.

• Headshots: portraits for your website, LinkedIn profiles, speaker bios, or press features.

• Product photography: studio or lifestyle images of items you sell, including packs shots and 360-degree images.

• Service photography: images showing your work in action, before-and-after shots, or case study visuals.

• Corporate video: “about us” videos, explainer videos, testimonial videos, training videos, and recruitment videos.

• Event coverage: photos and videos from conferences, launches, workshops, award ceremonies, or networking events.

• Social media content days: a batch shoot designed to produce short-form clips and images for ongoing marketing.

• Advertising creative: images or video produced specifically for paid ad campaigns.

Expenses may include not only the photographer’s fee, but also studio hire, equipment rental, assistants, set design, styling, hair and makeup (when needed for the shoot), location fees, props purchased solely for the shoot, licensing fees for music or stock footage, and editing/post-production costs. Whether you can claim these costs hinges less on the label and more on the business purpose.

The main rule of thumb: business purpose and “wholly and exclusively”

In many tax systems, the central test for deductibility is whether an expense is incurred for business purposes rather than personal reasons. You’ll often hear this described as “wholly and exclusively” for the business (or similar language). Professional photography and video often pass this test when they are created to promote or support your business activity. For example, if you commission product photos for an online shop, it is hard to argue that the cost is personal. If you commission an explainer video for a service you sell, the business link is direct.

Where it gets complicated is when the output is both business and personal. A classic example is headshots: a headshot might be used on your business website and also on a personal social profile. Another example is filming at a location that is partly a family holiday. The more the cost looks like it is paying for personal benefit (or a personal lifestyle expense), the harder it is to justify claiming the full amount.

To strengthen your position, be able to answer these questions clearly:

• What is the business objective of the shoot (e.g., new website launch, product catalogue, recruitment campaign, training library, event promotion)?

• Where will the images/video be used (website pages, landing pages, ad creative, brochures, press kit, investor deck, internal training platform)?

• How does that usage support income generation or business operations?

• Are there any personal elements? If yes, can those elements be separated, removed, or apportioned?

If you can document the purpose and show genuine business use, your claim generally becomes easier to defend.

Revenue expense vs capital expense: why it matters for photography and video

Professional photography and video can fall into different tax treatments depending on whether the cost is considered a day-to-day running expense (often called a “revenue expense”) or an investment in a longer-term asset (often called a “capital expense”). The difference matters because revenue expenses are commonly deducted in the year you incur them, while capital expenses may be deducted differently (for example, through depreciation or capital allowances), depending on the rules that apply to your business.

Photography and video typically feel like marketing expenses, and marketing is often treated as a revenue expense. But certain productions can be substantial, long-lived assets—think a high-budget brand film used for years, or a suite of training videos that form part of a paid course. In those cases, the output might look like an “enduring benefit,” which can push it toward capital-like treatment.

There is no single universal threshold. Practical indicators that a project might be treated more like capital include:

• The cost is unusually large compared to typical marketing spend.

• The content is expected to be used over multiple years without significant updates.

• The content forms part of a separate asset or product (e.g., a course library or a licensing package).

• The project is tied to launching a new business structure or a brand identity overhaul rather than routine promotion.

In many ordinary cases—product photos for an online store, headshots for a website refresh, a short promotional video for a campaign—business owners treat the cost as a standard marketing expense. But if your project is sizeable or forms part of a long-term asset, it is worth considering whether a different treatment applies in your jurisdiction and whether you need to spread the cost over time.

Common claimable scenarios (and why they usually qualify)

Let’s look at situations where professional photography and video are commonly treated as allowable business expenses because the business purpose is clear and the personal benefit is minimal.

1) Product photography for an e-commerce business

If you sell physical products, product photography is a core cost of selling. Images are directly tied to conversions and sales. Expenses can include studio fees, photographer rates, editing, background removal, and even certain props if they are purchased solely for the shoot. If you are producing images for product listings and marketing channels, the connection to business income is straightforward.

2) Promotional or explainer video for a service-based business

An explainer video that shows how your service works, introduces your team, or provides a sales overview is generally a marketing cost. It is designed to attract or convert clients, and it supports business income generation. Similarly, a testimonial video featuring clients (with proper permissions) is often created for business development and advertising.

3) Event coverage for a business event

If you host or attend events for business reasons—launch events, conferences, workshops—professional photos and video are commonly used for PR, social media, sponsor reporting, and future promotion. When the event is demonstrably business-related, the media coverage cost usually follows that business purpose.

4) Team headshots and staff photography for company use

Headshots used on a company website, directories, proposals, and corporate communications often support credibility and trust. When the images are part of how the business presents itself to clients and partners, the expense has a business rationale. This is often stronger for employees than for sole proprietors because the personal element is less significant, but even for a solo business, the business use can be clear when the images are specifically intended for business channels.

5) Recruitment and employer branding content

Photos and video used to attract staff—showing office life, culture, and roles—are usually tied to staffing needs and business operations. While it may also boost public perception, the business reason is recruitment and retention.

6) Internal training videos for staff

Professional video created to train staff on processes, compliance, onboarding, or customer service can be an operational expense. If the training directly supports how the business runs and isn’t a product sold externally, the business purpose is generally clear. If the same content is repackaged into a paid course, the analysis can shift toward an asset/product, so keep that distinction in mind.

Trickier scenarios: where claims can be challenged

Photography and video are most likely to be challenged when there is a personal component, when the content looks like a personal vanity project, or when the spend is so significant that it resembles an investment in an intangible asset. Here are the most common grey areas and how to approach them.

1) Influencer-style content with personal lifestyle elements

If you are a creator whose business model is tied to your personal brand, lifestyle content may be part of the business. But the line between business and private life can blur quickly. For example, a “day in the life” video that includes family time, home activities, or personal purchases could be partly business (content creation) and partly personal (private life documentation). The stronger your claim, the more clearly the content is planned and produced for a business output (sponsored content deliverables, channel monetisation, brand partnerships, content calendar) rather than personal memory-making.

2) Headshots that double as personal portraits

A headshot session can be business-related, but if it looks like a personal portrait shoot (multiple outfits, family included, glamour styling unrelated to business), it becomes harder to claim as a business expense. If you want to claim headshots, keep the session focused: business attire, business usage brief, deliverables that match your business needs, and invoices that describe the professional purpose (for example, “corporate headshots for company website and marketing materials”).

3) Filming while on holiday

If a shoot takes place during a holiday, you may still be able to claim the business-related portion if you can demonstrate that the primary purpose of the travel and production was business and that the costs claimed relate only to the business activities. However, mixing a family holiday with a shoot can quickly raise questions. A safer approach is to separate costs clearly: document which expenses are directly related to the production and avoid claiming personal travel costs unless your tax rules explicitly allow apportionment and you have strong evidence.

4) Brand films and high-budget campaigns

A cinematic brand film costing many thousands might be used over multiple years and could be viewed as creating a longer-term asset. This doesn’t mean it is automatically non-deductible, but it may change how the deduction is taken. Keep a clear trail of business rationale, expected use, and how it connects to revenue generation. If your jurisdiction distinguishes capital from revenue strongly, you may need to treat the cost differently from a routine marketing invoice.

5) Content for a new product that never launches

Sometimes you commission photography or video for a product or campaign and then change direction. This is common in business. Whether you can claim it generally depends on whether the expense was incurred in the course of running the business and with a genuine commercial intent. If the project was connected to business planning and marketing (even if it didn’t work out), it often remains a business cost. The key is to document the commercial intent at the time the expense was incurred.

Apportionment: what to do when the expense is partly personal

When a cost has both business and personal elements, many tax frameworks require you to apportion (split) the cost and claim only the business-related portion. Apportionment is not about making a convenient guess; it should be reasonable, evidence-based, and consistent.

For photography and video, apportionment might be appropriate in situations like:

• A shoot delivers both business headshots and personal family portraits.

• A creator produces content for monetised channels but also captures personal holiday memories.

• A video day includes both product footage for a shop and personal portraits for unrelated use.

How do you apportion in a defensible way? Consider methods such as:

• Deliverable-based split: If the photographer invoices separately for a business set and a personal set, use that split. If not, ask for separate line items or a revised invoice that reflects the allocation.

• Time-based split: If half the shoot time was dedicated to business shots and half to personal shots, you might claim half. Keep a schedule, shot list, or call sheet to support this.

• Usage-based split: If the package includes a certain number of edited images and you use a defined subset for business, you can base the split on deliverables, but be careful—usage can change later, and you should be able to show that the allocation matches the intent and the outputs delivered.

The best approach is to avoid mixed-use in the first place when possible. If you know there is a personal portion, separate it contractually and financially. Two invoices are better than one complicated invoice you later try to unravel.

Licensing, usage rights, and subscriptions: are they claimable too?

Many professional photographers and videographers license their work rather than selling it outright. You might pay for limited usage (for example, website use only), broader usage (advertising and print), or an extended license. You may also pay ongoing fees for hosting, editing subscriptions, stock music libraries, or footage platforms used in your video production workflow.

These costs are often claimable if they are incurred for business use. In practice, keep records that show:

• What the license covers (platforms, territories, duration).

• That the licensed media is used in your business marketing or operations.

• Any restrictions that explain why you paid for a particular license tier.

If a subscription is used partly for personal projects, apportionment may again be appropriate. For example, a creator who uses a stock music subscription for both monetised content and personal hobby videos should consider splitting the expense based on usage.

Props, wardrobe, hair and makeup: can those be claimed?

This is one of the most frequently misunderstood areas. Many shoots involve styling, hair and makeup, set design, and wardrobe choices. Whether you can claim those costs depends on whether they are strictly for the business production and whether they have a personal, everyday use.

General guiding principles that often apply:

• Specialist items purchased solely as props for the shoot and not used personally are more likely to be claimable.

• Items that are ordinary personal clothing (even if worn in a business shoot) are often treated as personal because they can be worn outside of work.

• Uniforms or protective clothing used for work can be treated differently in some systems, but everyday clothing typically cannot.

• Hair and makeup can be a grey area. If it is clearly part of a production for business marketing (especially for corporate video or advertising shoots) it may be easier to justify than routine personal grooming, but it can still be questioned if it appears primarily personal.

The more “production-specific” the expense is, and the less it resembles normal personal living costs, the more comfortable many business owners feel claiming it. If you are unsure, separate the expenses and be conservative with items that have clear personal use.

Home studio shoots: claiming costs when you shoot on your own premises

Some businesses commission photographers to shoot at the owner’s home, particularly if the business is home-based. This can be perfectly legitimate: a consultant might film a webinar series in a home office, or an artisan might photograph products in a home studio. In these cases, the photography or video fee itself is often straightforward if it is for business deliverables.

Where people sometimes get tripped up is trying to add extra home-related costs into the claim. For example, they might want to claim renovations or décor upgrades because the space appears on camera. Some home office costs are claimable in many jurisdictions, but redecorating a room to look nice on video might be treated as a personal improvement to your property rather than a business expense, especially if the room is used personally.

A practical way to think about it is this: the act of hiring the photographer/videographer for business content is one expense. Permanent improvements to your home are another. Keep those categories separate and be cautious about claiming home improvement work as a production expense unless it is clearly and exclusively for business use and permitted under your local rules.

What about paying yourself or a friend instead of hiring a professional?

Not every business hires an external professional. Some owners do their own photography and video, or they ask a friend to help. The expense rules here depend on the nature of the cost:

• If you do it yourself, you generally can’t claim a “fee” for your own time as an expense, but you may be able to claim actual costs incurred (equipment, software, lighting, props, etc.) if they are business-related.

• If you pay a friend, it should be a genuine business transaction: an invoice, a clear scope of work, and payment records. If the payment is inflated, informal, or mixed with personal gifting, it can create problems.

• If the friend is not operating as a business, there may be additional reporting considerations in your jurisdiction. Keep clean documentation and follow any rules for subcontractors.

The more “arm’s length” and properly documented the arrangement is, the safer it tends to be.

How to document the expense properly

Good documentation is what turns a “probably okay” claim into a “clearly supportable” claim. For photography and video, keep:

1) The invoice and receipt
Ensure the invoice includes the supplier’s details, date, amount, and description of services. A vague description like “photoshoot” is less helpful than “product photography for Spring catalogue” or “corporate headshots for website.”

2) The contract or statement of work
If you have a written agreement, keep it. It often spells out the business purpose, deliverables, and usage rights.

3) The brief, shot list, or call sheet
Even a simple email outlining what you asked for and how you plan to use it can help demonstrate intent.

4) Evidence of use
Save links or screenshots showing the photos on your website, ads, brochures, or social channels. For video, keep the published links and campaign notes. If the content is internal, store it in your training platform or internal drive and keep a note of how it is used.

5) Apportionment rationale (if relevant)
If you split the cost, keep notes explaining the method. A clear allocation based on time or deliverables is easier to defend than a rough percentage pulled from thin air.

6) Payment proof
Bank statements or payment confirmations that match the invoice amount and date help confirm the transaction.

If your bookkeeping software allows attachments, upload these documents to the transaction so everything is in one place.

How to categorize the cost in your accounts

From an accounting perspective, professional photography and video is often categorised under marketing, advertising, or promotion. Some businesses also use categories like “website content,” “branding,” “media production,” or “creative services.” The goal is consistency and clarity.

For example:

• Product photos used on listings: “Advertising and marketing” or “Cost of sales” (depending on your accounting approach).

• Website brand shoot: “Marketing” or “Branding.”

• Internal training videos: “Staff training” or “Operations.”

• Recruitment video: “Recruitment” or “HR marketing.”

If you have a large, long-term project that might be treated as an asset, you might record it differently, but many small businesses keep it in marketing unless the amounts are material and the rules clearly require capitalisation.

VAT or sales tax considerations (if applicable)

If your business is registered for VAT or a similar sales tax system, professional photography and video typically comes with tax on top. Whether you can recover that tax depends on your local rules and whether the purchase is for business purposes. Mixed-use can complicate recovery, and certain entertainment-like expenses can have restrictions in some places.

The key practical point: keep the tax invoice, ensure it has the required details, and make sure your claim matches the business use. If you apportion the base cost, you may also need to apportion the tax recovery accordingly.

Examples: how the reasoning works in real life

Example A: A consultant updates their website.
They hire a photographer for a two-hour headshot and “at work” shoot. The images are used on the website, proposals, and speaker profiles. There is no personal use beyond professional profiles connected to the business. This is a strong business expense claim because the purpose is marketing and credibility.

Example B: A restaurant commissions a promotional video.
A videographer films the kitchen, dining room, and signature dishes, and produces short clips for social media ads. The output is clearly for advertising. This is typically straightforward as a marketing expense.

Example C: A creator films content on a family trip.
They capture footage for monetised channels, but the trip also includes purely personal activities. If the creator tries to claim all travel and production-related costs, the personal element creates risk. A more defensible approach is claiming only the costs that directly relate to producing the business content and clearly apportioning mixed costs.

Example D: A gym films an onboarding and safety series.
The gym creates internal training videos for staff and instructors to standardise sessions and reduce risk. The videos are used in operations and staff training. This can be treated as a business expense tied to running the business.

Example E: A startup produces a high-budget brand film.
The film is intended to be used for multiple years across investor updates and major campaigns. The spend is substantial. Depending on the local rules, it may still be deductible but could be treated differently from routine marketing. Documenting the business rationale and expected use becomes especially important.

Practical tips to make your claim stronger

1) Keep the brief business-focused.
Ask for deliverables that clearly match business needs: website hero images, product shots, ad clips, team photos, training modules. Avoid mixing in personal deliverables.

2) Separate business and personal outputs.
If you want some personal portraits “while you’re there,” ask the supplier to split the invoice. Pay the personal portion separately.

3) Use clear invoice descriptions.
Encourage suppliers to describe the service in business terms: “Product photography for online store,” “Corporate video for marketing campaign,” “Event coverage for client conference.”

4) Store evidence of use.
Keep a folder with the published web pages, ad screenshots, or campaign links. This can be invaluable later.

5) Be consistent year to year.
If you treat content production as marketing spend, keep categorisation consistent unless the nature of the expense changes materially.

6) Don’t overreach on borderline items.
Wardrobe, personal grooming, and holiday-adjacent filming costs are where many disputes happen. If it looks personal, it may be safer not to claim it or to apportion conservatively.

Frequently asked questions

Can I claim the cost of editing and retouching?
Editing and retouching are part of producing usable business assets. If the underlying shoot is business-related, post-production is usually treated the same way as the shoot itself.

Can I claim stock photos or stock video subscriptions?
If you use them for business marketing, content, or operations, they are commonly treated as business expenses. If you also use them for personal projects, consider apportionment.

What if I use the photos on my personal social media too?
If the personal social account is also a business channel (for example, a public creator profile used to generate income), that may still be business use. If it’s purely personal, that creates a mixed-use issue. The more your personal account is part of your business activity, the easier it is to justify the business nature.

Does it matter if I’m a limited company or self-employed?
The general logic of business purpose remains, but the details and documentation expectations can differ. Companies often have clearer separation between company and personal expenses, which can make it important to avoid expenses that look like personal benefit.

What about photography for a personal brand when “I am the business”?
Many businesses rely on the owner’s personal brand. If the photography is commissioned specifically for business promotion—website, sales pages, speaker engagements, press kits—there is a clear business rationale. Keep the scope tight and document the business use to reduce the appearance of a personal portrait session.

Conclusion: yes, often, but make it clearly business

Business-related professional photography and video can often be claimed as an allowable business expense when the purpose is to promote your products or services, support your operations, train staff, recruit team members, or document business events. The more directly the content is tied to income generation or business activity, the simpler the claim tends to be.

The key risks arise when the spend has a personal element or when the production is large enough to resemble a long-term asset. In those situations, separating personal and business components, apportioning reasonably, and keeping strong documentation can make the difference between a clean claim and a contested one.

If you treat your photography and video like any other business procurement—clear scope, clear business purpose, clear invoices, and evidence of use—you’ll be in a much better position to claim what you’re entitled to and to explain your reasoning confidently if anyone ever asks.