Does Direct Booking website count as operating expense?

Hi all! For my already-operating Airbnb short-term rental, can the cost of paying someone to build me a basic, template-based direct booking website before the end of the year be 100% expensed as an ordinary and necessary operating expense on my 2025 tax return, or does it need to be capitalized and amortized?

Also I was curious as to the group’s thoughts/experiences on what it typically costs to have someone build a basic direct booking website - $1000, $2000, or more?? Currently reaching out to someone who builds websites for a quote and I want to have an idea of what is reasonable. Thanks in advance! 🤓

5 comments