Generally, yes, but how depends on the type of software.

Software you buy outright, the kind anyone can purchase (accounting, design, or practice management software you own a license to), generally qualifies for Section 179, so you may be able to deduct the full cost in the year you start using it.

Subscriptions like Microsoft 365, cloud backup, or other monthly or annual software plans are usually deducted as regular business expenses when you pay for them.

Custom-built software, developed specifically for your business, follows different rules and typically doesn’t qualify for Section 179.

Because the treatment depends on how the software is licensed and paid for, ask your CPA or tax professional how your specific purchases should be handled.