Can I claim expenses for business-related website maintenance?

Can I claim expenses for business-related website maintenance?

If your website helps you make money, win clients, take bookings, sell products, or even just support your professional reputation, it’s natural to wonder whether the costs of keeping it running can be claimed as business expenses. In many cases, business-related website maintenance is a legitimate cost of doing business. But the real answer depends on what you pay for, how your website is used, and how your local tax rules treat items like capital improvements, mixed business/personal use, and subscription services.

This article breaks down the common types of website maintenance costs, how they’re typically categorized for tax purposes, what documentation to keep, and the most common pitfalls to avoid. The goal is practical clarity: what usually counts, what tends to be restricted, and how to think about “maintenance” versus “building something new.”

What “website maintenance” actually includes

Website maintenance is one of those phrases that can mean almost anything, from paying for a domain name to hiring a developer to rebuild your entire site. Tax authorities and accountants generally care less about what you call it and more about what the spending actually does. So it helps to sort maintenance into buckets.

Common website maintenance activities include:

• Keeping your site live and accessible (hosting, uptime monitoring, security patches).
• Keeping your content accurate and fresh (editing copy, swapping images, updating prices and policies).
• Keeping your site secure (SSL certificates, malware scanning, firewalls, backups).
• Keeping it functional (fixing broken links, repairing forms, plugin updates, compatibility fixes).
• Improving performance (speed optimization, caching, image compression).
• Enhancing the user experience in small ways (minor layout tweaks, accessibility improvements, mobile responsiveness fixes).
• Ongoing technical support (retainers with developers, managed WordPress plans).
• Compliance and maintenance services (cookie banners, consent management updates, privacy policy hosting tools).

Some items often called “maintenance” may actually be more like upgrades or development projects, such as adding a new ecommerce system, building a membership portal, or redesigning the entire site. These can still be business-related, but the tax treatment may differ depending on whether they’re seen as routine running costs or longer-term capital improvements.

When website costs are typically claimable as business expenses

At a high level, business expenses are usually claimable when they are incurred wholly and exclusively for business purposes and are not specifically disallowed by the rules in your jurisdiction. Translating that to websites: if your site is used to generate or support business income, and the spending is for ordinary upkeep rather than personal enjoyment, website maintenance costs are often treated as deductible operating expenses.

Examples of website maintenance costs that are commonly treated as deductible include:

1) Hosting fees and managed hosting plans
If you pay monthly or annual fees to host your site, those are typically routine business running costs. Managed hosting plans (which often include updates, backups, and security) are usually treated the same way: an ongoing service to keep a business asset working.

2) Domain registration and renewals
Domains are generally inexpensive recurring costs. If the domain name is used for your business site (or business email), renewals are typically deductible. If you buy a premium domain for a large one-off amount, the treatment may be different than a normal renewal because it can resemble acquiring an asset rather than paying a small annual fee.

3) SSL certificates and security tools
SSL certificates, malware protection, firewall services, vulnerability scanning, and backup services are classic maintenance costs. They help you run your business safely and reduce downtime and risk.

4) Software subscriptions used to maintain the site
Many businesses use a content management system and paid add-ons: plugins, themes, page builders, forms, appointment booking tools, and ecommerce extensions. If these are ongoing subscriptions or licenses needed to keep the site operational, they’re often treated as regular business expenses.

5) Small fixes and updates by freelancers or agencies
Paying a developer to fix a broken form, update plugins, adjust the layout, correct errors, or restore a hacked site is usually part of routine upkeep. Even if the bill is a one-off, it can still be maintenance rather than a capital project.

6) Content updates that keep your website current
If you pay for copy edits, uploading new product photos, updating service pages, refreshing policies, or maintaining a blog that supports your business, those costs may be treated as ongoing marketing/administrative expenses rather than capital expenditure.

7) Analytics, monitoring, and performance tools
Subscriptions to tools that monitor uptime, measure speed, track conversions, or identify errors can be deductible if used for business decision-making and site maintenance.

In practice, most routine “keep-the-website-running” costs are treated like rent, utilities, or software subscriptions: a continuing expense to support your business operations.

Maintenance versus improvement: why the difference matters

The most common complication is the line between routine maintenance and a significant improvement. Many tax systems distinguish between:

• Revenue/operating expenses (day-to-day costs that are typically deducted in the period they are incurred), and
• Capital expenditure (costs that create, acquire, or significantly improve an asset, which may need to be capitalized and recovered over time through depreciation/amortization or specific allowances).

With websites, this can get fuzzy. A “redesign” might be mostly cosmetic, or it might involve building new functionality that changes what the site can do. A plugin upgrade might be routine, or it might add major new features that transform the site into an ecommerce platform.

Here’s a practical way to think about it:

Maintenance is spending that keeps your existing website operating as intended: fixing, patching, updating, securing, and keeping content accurate.

Improvement is spending that creates something substantially new or increases the site’s capability beyond its original purpose: new modules, new platforms, major structural changes, significant new functionality, or a comprehensive rebuild.

That does not automatically mean improvements are “not claimable.” It usually means the timing and method of claiming could change. Some improvements might be treated as capital assets, which can still provide tax relief, just not necessarily as an immediate full deduction in the same year.

Examples: what is usually maintenance and what may be capital

Because rules vary, the best you can do is apply a consistent, defensible approach based on the nature of the work. These examples illustrate how maintenance and improvement are commonly viewed.

Likely maintenance (often treated as a deductible expense)

• Updating plugins and themes to maintain compatibility and security.
• Fixing broken links, error pages, layout glitches, or a contact form that stopped sending emails.
• Restoring the site after malware or hacking (where the aim is returning to normal operation).
• Renewing hosting, domains, SSL, backup services, and monitoring tools.
• Updating existing pages: new pricing, new staff details, updated service descriptions, refreshed images.
• Minor changes to improve speed or usability without altering the site’s underlying purpose.

Possibly an improvement/capital (often needs special consideration)

• Building a brand-new website from scratch (especially a first-time site).
• Migrating to a new platform (for example, from a basic site builder to a bespoke system).
• Adding major ecommerce capability where none existed before.
• Developing a membership area, online course platform, or custom booking system that fundamentally expands functionality.
• A full-scale redesign that replaces most templates, structure, and content in a way that resembles a rebuild.
• Buying a premium domain as an asset-like acquisition.

Even in these “improvement” cases, a project may include both maintenance and capital elements. For instance, you might pay a web agency to rebuild parts of your site and also include ongoing hosting and support. In those mixed invoices, you may want the supplier to itemize the work so you can treat each component appropriately.

Business use is the key: what if your website is partly personal?

Many freelancers and small business owners have websites that blur the line between business and personal. Think of a photographer with a portfolio that includes personal projects, or a consultant with a blog that sometimes covers non-business interests. Mixed-use does not automatically disqualify claims, but it can complicate them.

If your website is genuinely used for both business and personal purposes, a reasonable approach is to claim only the business portion. This might involve:

• Claiming only the share of costs related to business pages or business features, or
• Applying a fair apportionment method based on traffic, time, or usage (depending on what makes sense and what you can support).

However, in many real-world cases, personal content on a business website is incidental and still supports your brand or credibility. If the primary purpose is clearly business, you may be able to justify treating the site as a business asset even if it contains occasional personal material. The safest approach is to keep the website’s purpose clearly business-focused and avoid mixing in unrelated personal hobbies on the same domain if you want clean accounting treatment.

What about personal websites that also earn income?

Some people start with a personal blog, then add affiliate links, ad revenue, sponsored content, or a digital product. When a personal site becomes a profit-generating activity, some of its expenses may become business-related. The challenge is proving that the activity is genuinely a business or income-producing venture rather than purely a hobby.

In practical terms, you strengthen your position when you can show things like:

• A pattern of income (even if modest at first).
• A genuine plan to monetize and grow.
• Separate business banking or accounting records.
• Contracts, invoices, and marketing activities.

If you transition from personal to business, keeping records of when the site started generating business income and when you began incurring costs specifically for monetization can help support your claims.

Website maintenance as advertising and marketing: where it fits

Websites are often treated as part of marketing, sales, and customer communication rather than as a tangible “asset” like equipment. This is especially true for service businesses where the website is mainly informational and lead-generating.

From a practical accounting perspective, you’ll often see website maintenance costs categorized under:

• Advertising and marketing
• IT and software subscriptions
• Professional services (web developer/agency)
• Office expenses (for smaller digital tools)

The category you choose should be consistent year to year. Consistency makes it easier to explain your approach if questioned and helps you track how much you spend on your online presence.

Are SEO and content updates “maintenance” expenses?

Search engine optimization (SEO) sits in a gray zone because it can be ongoing (like routine upkeep) or it can be a significant project (like a structural overhaul). In many cases, SEO is treated as marketing.

Examples of SEO-related costs that are commonly treated as regular business expenses include:

• Monthly SEO retainers focused on ongoing improvements and reporting.
• Keyword research and content planning.
• Writing and publishing blog posts or landing pages.
• Technical SEO audits and routine fixes (site speed, metadata corrections, broken links).
• SEO tools and subscriptions.

However, if an SEO project involves major redevelopment or a platform migration, the development portion may be treated differently from the marketing portion. Again, itemized invoices are your friend.

Ecommerce stores: special considerations

If your website is an online store, “maintenance” often includes a larger ecosystem of tools: payment gateways, fraud detection, inventory syncing, shipping integrations, tax calculation tools, and customer service systems. Many of these are subscription services and often feel like operating costs.

Common ecommerce maintenance costs include:

• Platform subscription fees (hosted ecommerce solutions).
• App and plugin subscriptions (reviews, loyalty, abandoned cart emails, shipping labels).
• Theme licenses and updates.
• Ongoing developer support for checkout fixes, product feed issues, and integration problems.
• Security and compliance tools.

In most cases, these are ordinary business costs because they enable you to sell and take payment. The bigger risk is when you undertake a large build: custom checkout, bespoke integrations, or a full replatforming. Those can look more like capital improvements depending on scale and jurisdiction.

What if you paid for a full website rebuild but it includes maintenance too?

It’s very common to receive a single invoice from a web agency that includes a mix of:

• Design and development work (potentially capital/improvement), and
• Ongoing hosting, support, and updates (maintenance).

If everything is bundled into one line item like “Website project,” you may have a harder time supporting an immediate deduction for the full amount if your tax authority views some of it as capital. A simple solution is to request itemization:

• Separate lines for hosting and ongoing support.
• Separate lines for one-off build and new functionality.
• Separate lines for content work and ongoing marketing services.

Even if the supplier won’t fully break it down, you can often ask them to provide a project scope or statement of work that identifies what you paid for. Keep this with your tax records.

Can you claim website maintenance if you work from home or run a side hustle?

Yes—if the activity is genuinely business-related. Working from home doesn’t change the nature of a website expense. If you’re operating as a sole trader, freelancer, contractor, or small company and you use your site to attract clients or sell products, website maintenance can be a normal cost.

For side hustles, the key issues tend to be:

• Whether your activity qualifies as a business in your jurisdiction, and
• Whether the expense is genuinely for that income-generating activity.

Keeping clean separation—like a dedicated business domain, business email, and business-related content—makes it easier to demonstrate the business link.

Recordkeeping: what you should keep to support a claim

Website expenses are usually easy to document because most vendors provide receipts and invoices. Still, you’ll want to keep a tidy trail. Good documentation reduces headaches and helps you categorize costs correctly.

Keep these items:

• Invoices and receipts for hosting, domains, plugins, themes, and developer work.
• Payment confirmations (especially for online services where invoices are minimal).
• Contracts or statements of work for larger projects.
• A short description (even a note in your accounting software) of what the work was for.
• Emails or support tickets describing fixes or maintenance tasks (useful for showing it was upkeep).
• Evidence of business use, such as the website URL on marketing materials, invoices, proposals, or your email signature.

For mixed-use situations:

• Notes on how you apportioned the cost and why that method is reasonable.
• Any analytics that support a business-purpose argument (for example, most traffic going to service pages, booking pages, or product pages).

The more your records show “this is a business tool that supports revenue,” the more defensible your position tends to be.

How to handle subscriptions, annual renewals, and multi-year plans

Many website costs are subscriptions: monthly or annual billing for tools and hosting. In many bookkeeping setups, these are recorded when paid and treated as recurring business expenses.

However, some accounting frameworks prefer matching expenses to the period they relate to. If you pay in advance for a multi-year service plan, an accountant may allocate the cost over the relevant periods rather than taking it all at once. The practical treatment can depend on your accounting method (cash basis versus accrual basis) and local tax rules. If you’re unsure, it’s worth aligning your bookkeeping with how you report income and expenses.

VAT/sales tax and website maintenance

If your business is registered for VAT or a similar sales tax system, website maintenance costs may involve recoverable tax on expenses, depending on the rules and whether the supplier charges tax correctly.

Common issues include:

• Overseas suppliers charging tax differently or not at all.
• Reverse charge mechanisms for digital services (in some systems).
• Mixed-use websites affecting the recoverability of tax.

Because these rules can be quite specific, the practical step is to keep the vendor invoices and ensure your bookkeeping system records the tax treatment correctly. If you buy many digital services from abroad, it’s particularly important to make sure you’re following the correct approach for your jurisdiction.

What if your website is used for multiple businesses or projects?

Sometimes one website supports multiple income streams: a consultancy and a course, or a studio and a separate ecommerce brand. If the costs relate to multiple parts of your business, you can either:

• Allocate the costs across the relevant activities, or
• Treat the website as a shared overhead and allocate it in a consistent way.

The goal is to avoid double-claiming the same cost and to keep your internal reporting meaningful. If you’re using separate legal entities (for example, a sole trade and a limited company), it’s especially important that the entity paying the cost is the entity benefiting from the website, or that there’s a clear recharge arrangement.

Common pitfalls that can cause problems

Website expenses are generally low-risk compared to some other deductions, but certain patterns tend to create confusion or disputes. Here are the most common pitfalls to watch out for.

1) Claiming personal projects as business costs
If your site is mostly personal—hobbies, family updates, personal blogging with no meaningful income—claiming the costs as business expenses can be difficult to justify. Keep business and personal clearly separate where possible.

2) Treating a major rebuild as “maintenance” with no evidence
A full redesign or a brand-new site might still be business-related, but calling it “maintenance” doesn’t make it so. Keep contracts, scopes, and invoices that show what was delivered, and be prepared to treat major development appropriately.

3) Lack of itemization for mixed invoices
If a single invoice covers both build work and ongoing support, you may struggle to separate maintenance from capital/improvement portions. Ask for itemized invoices or supporting documentation.

4) Not tracking renewals and small subscriptions
Website costs often come in small amounts across many vendors. It’s easy to miss renewals or forget what a subscription is for. A simple “digital services” list (vendor, purpose, renewal date) can help you stay organized.

5) Claiming expenses before the business starts trading (where rules restrict this)
Some jurisdictions allow certain pre-trading expenses, and others have restrictions. If you incur website costs before you officially start trading, keep clear records about timing and purpose. If your site is part of preparing to trade, it may be allowed, but the treatment can differ from routine in-year maintenance.

Practical steps to make your claim stronger

If you want to maximize the chance that your website maintenance expenses are accepted without fuss, here are practical habits that help:

Use your business name and business email on invoices
When vendors bill you, ensure the invoice is addressed to the business (or your trading name) and uses your business email. It’s a small detail that makes a big difference when proving business purpose.

Pay from a business bank account or business card
Mixing personal and business payments creates unnecessary questions and extra bookkeeping work.

Keep a simple maintenance log
You don’t need a novel—just a running note of what maintenance was done and why. Even a list like “January: fixed booking form” or “March: plugin security updates” can support the “routine upkeep” nature of expenses.

Ask suppliers to separate build and maintenance
If you’re engaging an agency, request separate line items for ongoing support and hosting versus new development work.

Keep your website aligned with business activities
Make sure the site clearly supports the business: service pages, contact details, booking or enquiry methods, portfolio, pricing, product listings, and policies. The clearer the business connection, the easier the expense is to justify.

Quick checklist: do these costs usually qualify as business website maintenance?

Use this checklist as a sanity check. If most of your answers are “yes,” your claim is more likely to be straightforward.

• Is the website used to sell products, generate leads, take bookings, or support client work?
• Are the costs recurring services (hosting, security, renewals) or small fixes that keep the site running?
• Are invoices addressed to the business and paid from business funds?
• Can you describe, in plain language, how the spending supports business income?
• Do you have documentation that shows what was delivered (especially for larger bills)?

So, can you claim expenses for business-related website maintenance?

In many cases, yes. If your website is a genuine business tool and the spending is for ongoing upkeep—hosting, renewals, security, updates, minor fixes, and routine content changes—those costs are typically claimable as business expenses. The main area to watch is whether you’re actually funding a significant improvement or a new build, which may need different treatment depending on the rules where you are.

If you’re ever unsure, focus on the fundamentals: document what the work was, keep invoices itemized, and make sure the website’s purpose is clearly linked to how your business makes money. With good records and a reasonable approach, website maintenance expenses are one of the more defensible and common deductions for modern businesses.