Beyond skincare products, estheticians can deduct room or booth rental, licensing, equipment, insurance, and marketing costs — a broader list than most estheticians think to track once they move past the obvious product expenses. Room or booth rental at a spa or salon is fully deductible, along with related costs like linens and sanitation supplies required between clients. Equipment specific to treatments — facial steamers, LED devices, wax warmers, and magnifying lamps — is