diff --git a/src/libs/ReportSecondaryActionUtils.ts b/src/libs/ReportSecondaryActionUtils.ts
index dc023a2890a2..1d7aa33f30e0 100644
--- a/src/libs/ReportSecondaryActionUtils.ts
+++ b/src/libs/ReportSecondaryActionUtils.ts
@@ -26,6 +26,7 @@ import {
     getTransactionDetails,
     hasOnlyHeldExpenses,
     isArchivedReport,
+    isAwaitingFirstLevelApproval,
     isClosedReport as isClosedReportUtils,
     isCurrentUserSubmitter,
     isExpenseReport as isExpenseReportUtils,
@@ -37,6 +38,7 @@ import {
     isProcessingReport as isProcessingReportUtils,
     isReportApproved as isReportApprovedUtils,
     isReportManager as isReportManagerUtils,
+    isSelfDM as isSelfDMReportUtils,
     isSettled,
     isWorkspaceEligibleForReportChange,
 } from './ReportUtils';
@@ -45,6 +47,7 @@ import {
     allHavePendingRTERViolation,
     getOriginalTransactionWithSplitInfo,
     hasReceipt as hasReceiptTransactionUtils,
+    isCardTransaction as isCardTransactionUtils,
     isDuplicate,
     isOnHold as isOnHoldTransactionUtils,
     isPending,
@@ -396,29 +399,42 @@ function isMoveTransactionAction(reportTransactions: Transaction[], reportAction
     return canMoveExpense;
 }
 
-function isDeleteAction(report: Report): boolean {
+function isDeleteAction(report: Report, reportTransactions: Transaction[], reportActions: ReportAction[], policy?: Policy): boolean {
     const isExpenseReport = isExpenseReportUtils(report);
     const isIOUReport = isIOUReportUtils(report);
+    const isUnreported = isSelfDMReportUtils(report);
+    const transaction = reportTransactions.at(0);
+    const transactionID = transaction?.transactionID;
+    const isOwner = transactionID ? getIOUActionForTransactionID(reportActions, transactionID)?.actorAccountID === getCurrentUserAccountID() : false;
+    const isReportOpenOrProcessing = isOpenReportUtils(report) || isProcessingReportUtils(report);
+    const isSingleTransaction = reportTransactions.length === 1;
 
-    if (!isExpenseReport && !isIOUReport) {
-        return false;
+    if (isUnreported) {
+        return isOwner;
     }
 
-    const isReportSubmitter = isCurrentUserSubmitter(report.reportID);
-
-    if (!isReportSubmitter) {
-        return false;
+    // Users cannot delete a report in the unrepeorted or IOU cases, but they can delete individual transactions.
+    // So we check if the reportTransactions length is 1 which means they're viewing a single transaction and thus can delete it.
+    if (isIOUReport) {
+        return isSingleTransaction && isOwner && isReportOpenOrProcessing;
     }
 
-    const isReportOpen = isOpenReportUtils(report);
-    const isProcessingReport = isProcessingReportUtils(report);
-    const isReportApproved = isReportApprovedUtils({report});
+    if (isExpenseReport) {
+        const isCardTransactionWithCorporateLiability =
+            isSingleTransaction && isCardTransactionUtils(transaction) && transaction?.comment?.liabilityType === CONST.TRANSACTION.LIABILITY_TYPE.RESTRICT;
 
-    if (isReportApproved) {
-        return false;
+        if (isCardTransactionWithCorporateLiability) {
+            return false;
+        }
+
+        const isReportSubmitter = isCurrentUserSubmitter(report.reportID);
+        const isApprovalEnabled = policy ? policy.approvalMode && policy.approvalMode !== CONST.POLICY.APPROVAL_MODE.OPTIONAL : false;
+        const isForwarded = isProcessingReportUtils(report) && isApprovalEnabled && !isAwaitingFirstLevelApproval(report);
+
+        return isReportSubmitter && isReportOpenOrProcessing && !isForwarded;
     }
 
-    return isReportOpen || isProcessingReport;
+    return false;
 }
 
 function isRetractAction(report: Report, policy?: Policy): boolean {
@@ -539,7 +555,7 @@ function getSecondaryReportActions(
 
     options.push(CONST.REPORT.SECONDARY_ACTIONS.VIEW_DETAILS);
 
-    if (isDeleteAction(report)) {
+    if (isDeleteAction(report, reportTransactions, reportActions ?? [], policy)) {
         options.push(CONST.REPORT.SECONDARY_ACTIONS.DELETE);
     }
 
@@ -564,7 +580,7 @@ function getSecondaryTransactionThreadActions(
 
     options.push(CONST.REPORT.TRANSACTION_SECONDARY_ACTIONS.VIEW_DETAILS);
 
-    if (isDeleteAction(parentReport)) {
+    if (isDeleteAction(parentReport, [reportTransaction], reportActions ?? [])) {
         options.push(CONST.REPORT.TRANSACTION_SECONDARY_ACTIONS.DELETE);
     }
 
diff --git a/tests/unit/ReportSecondaryActionUtilsTest.ts b/tests/unit/ReportSecondaryActionUtilsTest.ts
index cd60c1e0bc73..027958abeaa2 100644
--- a/tests/unit/ReportSecondaryActionUtilsTest.ts
+++ b/tests/unit/ReportSecondaryActionUtilsTest.ts
@@ -41,7 +41,7 @@ describe('getSecondaryAction', () => {
         jest.clearAllMocks();
         Onyx.clear();
         await Onyx.merge(ONYXKEYS.SESSION, SESSION);
-        await Onyx.set(ONYXKEYS.PERSONAL_DETAILS_LIST, {[EMPLOYEE_ACCOUNT_ID]: PERSONAL_DETAILS});
+        await Onyx.set(ONYXKEYS.PERSONAL_DETAILS_LIST, {[EMPLOYEE_ACCOUNT_ID]: PERSONAL_DETAILS, [APPROVER_ACCOUNT_ID]: {accountID: APPROVER_ACCOUNT_ID, login: APPROVER_EMAIL}});
     });
 
     it('should always return default options', () => {
@@ -654,6 +654,232 @@ describe('getSecondaryAction', () => {
         const result = getSecondaryReportActions(report, [{} as Transaction], {}, policy);
         expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
     });
+
+    it('includes DELETE option for owner of unreported transaction', () => {
+        const report = {
+            reportID: REPORT_ID,
+            type: CONST.REPORT.TYPE.CHAT,
+            chatType: CONST.REPORT.CHAT_TYPE.SELF_DM,
+            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
+        } as unknown as Report;
+
+        const TRANSACTION_ID = 'TRANSACTION_ID';
+
+        const transaction = {
+            transactionID: TRANSACTION_ID,
+            reportID: CONST.REPORT.UNREPORTED_REPORT_ID,
+        } as unknown as Transaction;
+
+        const reportActions = [
+            {
+                reportActionID: '1',
+                actorAccountID: EMPLOYEE_ACCOUNT_ID,
+                actionName: CONST.REPORT.ACTIONS.TYPE.IOU,
+                originalMessage: {
+                    IOUTransactionID: TRANSACTION_ID,
+                    IOUReportID: CONST.REPORT.UNREPORTED_REPORT_ID,
+                },
+            },
+        ] as unknown as ReportAction[];
+
+        const policy = {} as unknown as Policy;
+
+        const result = getSecondaryReportActions(report, [transaction], {}, policy, undefined, reportActions);
+        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
+    });
+
+    it('includes DELETE option for owner of single processing IOU transaction', () => {
+        const report = {
+            reportID: REPORT_ID,
+            type: CONST.REPORT.TYPE.IOU,
+            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
+            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
+            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
+        } as unknown as Report;
+
+        const TRANSACTION_ID = 'TRANSACTION_ID';
+
+        const transaction = {
+            transactionID: TRANSACTION_ID,
+            reportID: REPORT_ID,
+        } as unknown as Transaction;
+
+        const reportActions = [
+            {
+                reportActionID: '1',
+                actorAccountID: EMPLOYEE_ACCOUNT_ID,
+                actionName: CONST.REPORT.ACTIONS.TYPE.IOU,
+                originalMessage: {
+                    IOUTransactionID: TRANSACTION_ID,
+                    IOUReportID: REPORT_ID,
+                },
+            },
+        ] as unknown as ReportAction[];
+
+        const policy = {} as unknown as Policy;
+
+        const result = getSecondaryReportActions(report, [transaction], {}, policy, undefined, reportActions);
+        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
+    });
+
+    it('does not include DELETE option for IOU report', () => {
+        const report = {
+            reportID: REPORT_ID,
+            type: CONST.REPORT.TYPE.IOU,
+            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
+            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
+            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
+        } as unknown as Report;
+
+        const TRANSACTION_ID = 'TRANSACTION_ID';
+        const TRANSACTION_ID_2 = 'TRANSACTION_ID_2';
+
+        const transaction1 = {
+            transactionID: TRANSACTION_ID,
+            reportID: REPORT_ID,
+        } as unknown as Transaction;
+
+        const transaction2 = {
+            transactionID: TRANSACTION_ID_2,
+            reportID: REPORT_ID,
+        } as unknown as Transaction;
+
+        const reportActions = [
+            {
+                reportActionID: '1',
+                actorAccountID: EMPLOYEE_ACCOUNT_ID,
+                actionName: CONST.REPORT.ACTIONS.TYPE.IOU,
+                originalMessage: {
+                    IOUTransactionID: TRANSACTION_ID,
+                    IOUReportID: REPORT_ID,
+                },
+            },
+            {
+                reportActionID: '2',
+                actorAccountID: EMPLOYEE_ACCOUNT_ID,
+                actionName: CONST.REPORT.ACTIONS.TYPE.IOU,
+                originalMessage: {
+                    IOUTransactionID: TRANSACTION_ID_2,
+                    IOUReportID: REPORT_ID,
+                },
+            },
+        ] as unknown as ReportAction[];
+
+        const policy = {} as unknown as Policy;
+
+        const result = getSecondaryReportActions(report, [transaction1, transaction2], {}, policy, undefined, reportActions);
+        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(false);
+    });
+
+    it('includes DELETE option for owner of single processing expense transaction', async () => {
+        const report = {
+            reportID: REPORT_ID,
+            type: CONST.REPORT.TYPE.EXPENSE,
+            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
+            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
+            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
+        } as unknown as Report;
+
+        const TRANSACTION_ID = 'TRANSACTION_ID';
+
+        const transaction = {
+            transactionID: TRANSACTION_ID,
+            reportID: REPORT_ID,
+        } as unknown as Transaction;
+
+        const policy = {} as unknown as Policy;
+        await Onyx.merge(`${ONYXKEYS.COLLECTION.REPORT}${REPORT_ID}`, report);
+
+        const result = getSecondaryReportActions(report, [transaction], {}, policy);
+        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
+    });
+
+    it('includes DELETE option for owner of processing expense report', async () => {
+        const report = {
+            reportID: REPORT_ID,
+            type: CONST.REPORT.TYPE.EXPENSE,
+            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
+            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
+            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
+        } as unknown as Report;
+
+        const TRANSACTION_ID = 'TRANSACTION_ID';
+        const TRANSACTION_ID_2 = 'TRANSACTION_ID_2';
+
+        const transaction1 = {
+            transactionID: TRANSACTION_ID,
+            reportID: REPORT_ID,
+        } as unknown as Transaction;
+
+        const transaction2 = {
+            transactionID: TRANSACTION_ID_2,
+            reportID: REPORT_ID,
+        } as unknown as Transaction;
+
+        const policy = {} as unknown as Policy;
+        await Onyx.merge(`${ONYXKEYS.COLLECTION.REPORT}${REPORT_ID}`, report);
+
+        const result = getSecondaryReportActions(report, [transaction1, transaction2], {}, policy);
+        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(true);
+    });
+
+    it('does not include DELETE option for corporate liability card transaction', async () => {
+        const report = {
+            reportID: REPORT_ID,
+            type: CONST.REPORT.TYPE.EXPENSE,
+            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
+            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
+            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
+        } as unknown as Report;
+
+        const TRANSACTION_ID = 'TRANSACTION_ID';
+
+        const transaction = {
+            transactionID: TRANSACTION_ID,
+            reportID: REPORT_ID,
+            managedCard: true,
+            comment: {
+                liabilityType: CONST.TRANSACTION.LIABILITY_TYPE.RESTRICT,
+            },
+        } as unknown as Transaction;
+
+        const policy = {} as unknown as Policy;
+        await Onyx.merge(`${ONYXKEYS.COLLECTION.REPORT}${REPORT_ID}`, report);
+
+        const result = getSecondaryReportActions(report, [transaction], {}, policy);
+        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(false);
+    });
+
+    it('does not include DELETE option for report that has been forwarded', async () => {
+        const report = {
+            reportID: REPORT_ID,
+            type: CONST.REPORT.TYPE.EXPENSE,
+            ownerAccountID: EMPLOYEE_ACCOUNT_ID,
+            managerID: MANAGER_ACCOUNT_ID,
+            policyID: POLICY_ID,
+            statusNum: CONST.REPORT.STATUS_NUM.SUBMITTED,
+            stateNum: CONST.REPORT.STATE_NUM.SUBMITTED,
+        } as unknown as Report;
+
+        const TRANSACTION_ID = 'TRANSACTION_ID';
+
+        const transaction = {
+            transactionID: TRANSACTION_ID,
+            reportID: REPORT_ID,
+        } as unknown as Transaction;
+
+        const policy = {
+            id: POLICY_ID,
+            approvalMode: CONST.POLICY.APPROVAL_MODE.BASIC,
+            approver: APPROVER_EMAIL,
+        } as unknown as Policy;
+
+        await Onyx.merge(`${ONYXKEYS.COLLECTION.REPORT}${REPORT_ID}`, report);
+        await Onyx.merge(`${ONYXKEYS.COLLECTION.POLICY}${POLICY_ID}`, policy);
+
+        const result = getSecondaryReportActions(report, [transaction], {}, policy);
+        expect(result.includes(CONST.REPORT.SECONDARY_ACTIONS.DELETE)).toBe(false);
+    });
 });
 
 describe('getSecondaryTransactionThreadActions', () => {