Tax Deductions for Real Estate Agents in Australia (2026 Guide)

Who this guide is for: Real estate salespeople, buyer’s agents and other sales-focused real estate employees in Australia.

Last reviewed: 27 April 2026

Quick answer

Real estate agents usually start by reviewing car travel that fits the employee travel rules, phone use, home-based admin costs, licensing and current-work subscriptions they paid for themselves. The common weak spots are normal commuting, private grooming and any cost the agency reimbursed.

What real estate agents usually review first

  • Phone and data use for client contact, inspections and listing coordination.
  • Car travel between properties or workplaces where the current rules support the claim.
  • Home-based admin costs where listing, follow-up or paperwork is done from home under the current rules.
  • Licences, subscriptions and current-work training.

If your work is mainly inspections, tenant communication and portfolio management rather than sales listings, use the property manager deductions guide as the closer match.

Intro: who this guide is for

Real estate agents often have mixed expense patterns: heavy phone use, travel between properties, admin from home and commission-linked costs. That makes record keeping especially important.

Because sales roles and property-management roles can overlap, it helps to use the closest page to the work you actually do most of the time.

Common deductions this occupation may be able to claim

Common expenses to review

  • Phone and internet costs to the work-related extent, especially where you use your own phone for client contact and property coordination.
  • Car costs when you travel between workplaces, between properties, or to an alternative workplace under the ATO rules.
  • Working from home running expenses when you complete admin, follow-up or listing work from home and meet the ATO conditions.
  • Union fees, professional memberships and technical publications related to your current role.
  • Gifts you buy for work purposes in situations covered by the ATO real estate guidance, such as some commission-based circumstances.

Occupation-specific expenses to review

  • Photography, signage or marketing costs if you personally pay them for work and are not reimbursed, though many employees will not meet this test.
  • Self-education that directly relates to your current real estate role, such as ongoing industry training.
  • Parking and tolls tied to deductible work travel between appointments or properties.
  • Commission-related expenses where your income structure and the ATO rules support the claim.

Other costs that may still matter

  • Work diaries and appointment tools used to support car and travel records.
  • A work-related portion of tech costs such as tablets or laptops used to service clients and listings.
  • Tax agent fees and the cost of managing work-related records.

For the general ATO-style claim tests behind these expense types, see How to Claim Tax Deductions in Australia.

Expenses commonly not deductible

  • Normal trips between home and the office.
  • Childcare, fines, music and other private expenses the ATO specifically calls out.
  • Occupancy costs like rent or mortgage interest when you are just an employee working from home.
  • Any cost your employer reimbursed.
  • Private grooming or conventional clothing.

If an expense sits half in work and half in private life, the claim usually gets weaker unless you can clearly apportion it and support that split.

Employee vs sole trader or contractor differences

  • Employees usually focus on unreimbursed work-related costs tied to their existing role and should watch reimbursement and allowance rules carefully.
  • Agents operating through a contracting or self-employed structure may also have business operating costs such as software, marketing and admin tools to review.
  • Vehicle claims often need extra care because driving is common in the industry but not every trip is deductible.

Read the broader employee vs contractor guide if your work structure is not straightforward.

Record-keeping requirements

  • Keep phone, licence, marketing, subscription and travel records that show the expense was connected to earning income.
  • If you claim car expenses, retain the logbook or other evidence required for the method you rely on.
  • Track private use for phones, vehicles, internet and laptops used both inside and outside work.
  • Retain evidence for home-based admin only where the expense is genuinely connected to business or work use.

Use the record-keeping guide if you need a clearer checklist for receipts, logbooks or mixed-use calculations.

Common mistakes

  • Claiming private grooming, personal presentation or ordinary clothing as if they were work deductions.
  • Assuming every property inspection trip is deductible without looking at the ATO travel rules.
  • Claiming the full cost of a phone or car that is also used privately.
  • Claiming an expense that the agency already reimbursed.

Most weak claims break down because the expense was reimbursed, partly private, poorly recorded or connected to the wrong work structure.

Frequently asked questions

Can real estate agents claim car expenses?

Often yes for eligible work travel, such as travel between properties or workplaces, but normal commuting is usually not deductible.

Can I claim rent if I do admin from home?

Generally no if you are an employee. Employees working from home usually claim running expenses, not occupancy costs like rent or mortgage interest.

Can commission-based agents claim more deductions?

Sometimes certain costs may be claimable depending on the facts, but commission income does not automatically make every expense deductible.

Related guides

Use these next if you want the broader rules, a closer matching occupation guide, or a more specific topic page.

Related occupation guides

Relevant hub pages

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Broader rules and trust pages

Related guides and support pages

If you want the closest occupation match, hub page or support guide for this topic, start here.

Review note, sources and disclaimer

Reviewed by: Australia Tax Deductions editorial team

Review date: 22 March 2026

How this guide is framed: This page is written in plain English, checked against official ATO guidance, and designed as a starting point for readers who still need to apply the rules to their own records and circumstances.

Methodology: See the Editorial Policy and Review Methodology pages for how the site handles source checking, updates and manual review.

Primary references

General educational information only. Tax outcomes depend on your circumstances, records, business structure and the current ATO rules. Check the latest official guidance or speak with a registered tax professional before acting on any deduction claim.