Short answer: Yes — a PlayStation can be a tax-deductible business expense, but only if it’s genuinely used for business purposes. The key is documenting how it supports your work, being honest about personal use, and backing it up with actual deliverables.

Here’s how we approached it.

💡 The Use Case: Studying Game Design as UX

In 2024, we bought a PlayStation as part of a creative R&D project at Novel Logic Media. Our goal? To study the design and emotional structure of games like Journey, Inside, and Abzû — not as players, but as experience designers.

We focused on:

  • Gamification and how games guide user behavior without tutorials

  • Emotional storytelling through movement, light, and silence

  • Multi-user experience and how players connect without speaking

  • Visual rhythm and UX tension that translates into design and content workflows

We documented our takeaways through blog posts, notes, and outlines for upcoming creative content. The PlayStation became a research tool — similar to how a photographer might write off a lens, or a developer might write off a subscription to a design framework.

✍️ Why We Claimed 80%, Not 100%

We recognize that the console might also be used recreationally, especially in a shared creative space. To stay above board, we chose to write off 80% of the cost — a conservative number that reflects how the device is primarily used for professional study and content development.

If it were used purely for business (e.g., in a studio setting or for game review content full-time), we may have gone higher. If it were mostly for play with a side of research, the deduction would’ve been smaller. It all comes down to intent, documentation, and transparency.

🧾 How to Track It

If you’re considering doing something similar:

  • Keep a log of what you’re studying or reviewing

  • Write a blog post (like this one!) to document the use

  • Save screenshots, outlines, or creative drafts that tie into the console use

  • Be honest about business vs. personal split and apply a fair percentage

Then enter the expense in your tracker or tax software as:

“Gaming console used for UX research, narrative analysis, and creative development”

🧠 Final Thoughts

Design inspiration comes from everywhere. If you’re a creator, strategist, educator, or storyteller — games are one of the richest sources of emotional design, user engagement, and immersive learning out there.