Generally speaking, the answer is yes, you can deduct home improvement expenses, but there are many limitations, depending on what the improvements were for (e.g., building a pool would probably not be deductible, but adding insulation or solar panels to your home might be), among other factors.   Yes you can deduct as an expense if you use the apartment for business purposes. Basically, you are using the apartment as a business tool just as you lease a ca … r under a business and write that off.