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If you're buying a dry sauna for your massage business, it's considered a business expense and can be deducted from your taxable income. The amount you can write off depends on the cost of the sauna and how you choose to handle the expense.

If the sauna costs less than $2,500, you can deduct the full cost in the year you bought it thanks to the de minimis safe harbor election.

If it costs more than $2,500, you have two options. You can either depreciate it over its useful life (which is typically 7 years for equipment like this), or you can use Section 179 to deduct the full cost in the year you bought and started using it, as long as you don't exceed the Section 179 limit (which is $1,050,000 for 2023).

Remember, the sauna must be used exclusively for your business to fully write off its cost. If it's used for personal purposes too, you'll need to prorate the expense based on its business use.