Audience: Real estate salespeople, property managers and other real estate employees in Australia.
Scope note: This page is mainly aligned to the ATO real estate employees guide. Agency owners and separate businesses also need to apply business deduction rules.
Intro
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. The ATO has a dedicated real estate employee guide, so this topic is a good Phase 1 keyword because it maps well to a real search intent and an official source base.
Common deductions
- 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.
Industry-specific deductions
- 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.
Hidden deductions
- 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.
What you can’t claim
- 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.
Tips to maximise your return
- Keep a clear log for property-to-property travel because that is a common claim area for agents.
- If you work partly from home, use the ATO working-from-home methods and keep the right supporting records.
- Do not assume a commission-based role makes every client-facing expense deductible.
- Save monthly phone bills and note the work percentage you used so your claim is easier to explain.
FAQ
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.
Primary sources
- ATO real estate employees guide: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/guides-for-occupations-and-industries/r-z/real-estate-employees-income-and-work-related-deductions
- ATO working from home expenses: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/working-from-home-expenses
- ATO expenses for a car you own or lease: https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/cars-transport-and-travel/motor-vehicle-and-car-expenses/expenses-for-a-car-you-own-or-lease
- ATO legal ruling for real estate industry employees: https://www.ato.gov.au/law/view/view.htm?docid=%22TXR%2FTR986%2FNAT%2FATO%2F00001%22
General information only. Reviewed against ATO guidance accessed on 20 March 2026.
Related guides
If you want to compare similar claim categories, these guides are a useful next step: