If there are costs associated with the massage services, those will be deductible as business expenses. The value of the certificate is not deductible.
As an example, let's assume your sessions are each $100, and you use $10 in oils for each session.
For each of the first two visits, you will claim the $100 as income, and deduct the $10 as a business expense.
For the free session you will have $0 income and claim the $10 deduction for oils.
The $100 value of the session is not included anywhere - it is not income or a deduction.
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