Can you claim a camera as a business expense if your YouTube channel made no money?

Yes, you may be able to claim a camera as a business expense even if your YouTube channel made no money, but only if you are genuinely running the channel with a profit motive and the camera is ordinary, necessary, and used for the channel.

If this is for U.S. taxes: a YouTube channel can have deductible startup or operating expenses before it earns revenue. However, the IRS can treat the activity as a hobby if there is no real intent or realistic effort to make a profit. Hobby expenses are generally not deductible against other income under current U.S. federal rules, while business expenses may be deductible and could create a loss.

Practical rule of thumb:

• If you bought the camera mainly to create videos for a channel you are trying to monetize, keep records and consider claiming the business-use portion.
• If you also use it personally, claim only the percentage used for the channel.
• If it is a higher-cost camera, you may need to depreciate it over time or use a special deduction method if eligible, rather than simply deducting the full cost immediately.
• Keep proof: receipt, date placed in service, how it is used, video production logs, channel plan, monetization efforts, analytics, scripts, uploads, sponsorship outreach, etc.

If the channel is casual, has no monetization plan, and the camera is mostly personal, do not claim it as a business expense without professional advice.