Yes, website design costs can generally be capitalized if they relate to the development phase of the website (such as actual design, coding, and programming) and result in a functional asset with long-term economic benefit, while planning-stage and routine post-launch maintenance costs are typically expensed instead.
For a complete breakdown of which website costs qualify for capitalization by phase, how amortization works, and how tax treatment can differ from accounting treatment, see our detailed guide on whether website design costs are capitalized.
This information is for general educational purposes and should not be treated as accounting or tax advice. Consult a qualified accountant for guidance specific to your business and jurisdiction.