Yes, completely. Booth rent, chair rent, and suite rent are the cost of the space your business runs in, and rent on business property is a core deductible expense. For most renters it is the biggest single write-off on the return, which makes it worth getting the paperwork exactly right.
Booth rent is 100% deductible on Schedule C
Whatever you pay a salon, spa, or suite building for your space is 100% deductible against your business income. Weekly chair rent, monthly suite rent, a percentage-of-revenue rent arrangement, a daily rate at a salon you use twice a week: all of it counts, in whatever form the landlord charges it. A lash tech paying $250 a week in booth rent is deducting around $13,000 a year, money that would otherwise be taxed as profit at her income tax rate plus the 15.3% self-employment tax.
Deducting it requires being the one who actually pays it. W-2 salon employees do not pay booth rent and have nothing to deduct here. And if your arrangement is a commission split, where the salon collects from clients and pays you your percentage, you report the amount you received; the salon's share was never your income, so it is not also a deduction.
Line 20b, where weekly chair rent goes
On Schedule C, rent for business property other than vehicles and equipment goes on Line 20b. Booth, chair, and suite rent belong there. If you also rent equipment, a hydraulic chair, a hot towel cabinet, a mani table, equipment rental is reported separately on Line 20a. Keeping the two straight matters less than capturing everything, but a clean return sorts them correctly.
Support the number with a written rental agreement and a payment trail. Many booth renters pay by app or cash; whatever the method, get the agreement in writing, pay from a business account where possible, and keep a simple log of each payment. If your landlord issues year-end statements, save them. Note for landlords: a salon owner collecting booth rent has business income of their own, and renters who pay in ways that leave no trail create problems for both sides.
Backbar fees and product charges that ride along with rent
Rent rarely travels alone. Many salons charge renters backbar fees, product charges, towel service, reception or booking fees, and a share of utilities. These are deductible too, just not all on the rent line: product and backbar charges are supplies, booking software is an office or software expense, and card processing fees the salon passes through are their own deduction. If your landlord bundles everything into one weekly number, ask for an itemized breakdown once a year, or at least keep the agreement showing what the payment covers.
The habit that makes all of this easy is separation: a business bank account that pays the rent and fees, and books that record each payment as it happens. When every chair payment is captured, the deduction defends itself, and the largest expense of your year never leaks.