Can I write off TikTok Shop product samples?

Yes — you can usually write off TikTok Shop product samples if they are ordinary and necessary for your business, such as samples you buy to review, demonstrate, photograph, test, or promote as part of a creator, affiliate, reseller, or ecommerce business.

Common treatment:

• If you buy samples for content/reviews/marketing: deduct the cost as a business expense, usually advertising, marketing, supplies, or product testing.
• If you buy samples for resale or to evaluate inventory: they may be treated as inventory or cost of goods sold, depending on how you use them.
• If you keep and personally use the product: only the business-use portion is deductible, and personal use is not.
• If TikTok, a seller, or a brand sends you a free sample: you generally cannot deduct the product’s value because you did not pay for it. If the sample is compensation, its fair market value may be taxable income.
• If you pay shipping, platform fees, or other out-of-pocket costs for a sample used for business: those costs may be deductible.

Keep proof: receipts, order confirmations, payment records, screenshots showing the product was for a campaign/review, content links, notes on business purpose, and whether the item was kept, used, given away, or resold.

Best practical rule: if the sample was bought primarily to make money or support your TikTok Shop/content business, it is likely deductible; if it was really for personal use, it is not.