Business License Fees

• If your business requires a professional license to operate, then the license fee is considered ordinary and necessary for you to conduct business. As such it can be deducted from your taxes.
  
  

License Exam Fees

• If your profession requires you to take an exam to renew your license, that also is considered both ordinary and necessary for you to conduct business and the fees are allowed as a tax deduction.
  
  

Professional Education

• Some businesses and professions require continuing educational courses in order to renew a license or permit. Because the education is a necessary part of your ability to do business, and it's ordinary for your profession to have the educational requirement, the cost of the additional education can be deducted from your income tax return.
  
  

Regulatory Fees

• Other licenses and regulatory fees that may be required in order for you to conduct business are also eligible as tax deductions.