Can I Deduct Car Repairs for a Business Vehicle?

Maintaining and repairing a vehicle used for business is an ordinary cost of running that business, and the expenses are generally deductible. If you use the actual expense method to deduct vehicle costs, you can deduct the business portion of your repairs, oil changes, tires, insurance, and registration. If you use the standard mileage rate instead, those costs are already factored into the per-mile rate and cannot be deducted separately. For a vehicle used only for business, the full cost of repairs is deductible. For a mixed-use vehicle, only the percentage of repairs corresponding to business use can be claimed.