Real estate agent tax deductions: what you can claim
What you can claim, what you cannot, and the records the ATO expects. Written in plain English and updated for the 2025–26 financial year.
What you can claim
- Vehicle — logbook for travel to inspections, client meetings, open homes (not home to office).
- Phone — work portion (high usage expected, keep 4-week diary).
- Marketing costs if personally incurred.
- Professional development.
- Real Estate Institute membership.
- Licensing fees.
- Home office — 67c/hr or actual cost.
- Commission-only agents can claim wages paid to assistants if directly linked to earning commission.
What you cannot claim
- Home to office.
- Personal clothing.
- Entertainment without business connection.
Apportionment: the part most people get wrong
Vehicle logbook 12 weeks. Phone 4-week diary. If an expense is part work and part personal, you claim the work percentage only, and the ATO expects you to show how you worked it out.
Records you need to keep
Logbook, phone diary, receipts, agency agreement. A claim without a receipt or tax invoice behind it is a claim you may have to repay if the ATO asks.
Common questions
Logbook, phone diary, receipts, agency agreement. Keep them for five years from when you lodge.
Vehicle logbook 12 weeks. Phone 4-week diary. Claim the work proportion only.
Large vehicle claims without logbook, entertainment without business purpose. Solid receipts and logs are the answer to all of them.
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