Tax deductions for real estate agents
The miles are the obvious one. Here is what else an agent can deduct, from MLS dues to closing gifts, and what each puts back at your tax rate.
Free. No bank login. Snap a receipt and see what it puts back.
What real estate agents miss
Not the laptop or the phone; everyone finds those. These are particular to the work, and each is shown the way Reimburse would log it.
MLS, board and association dues
The cost of being able to list and show, deductible in full.
Transaction and desk fees
Fees you pay the brokerage out of pocket are deductible. A split already taken out of what your 1099 reports isn’t deducted again.
Listing photos and staging
Marketing a listing, paid by you, is advertising.
Signs and lockboxes
Yard signs, riders, directionals and lockboxes are supplies.
Closing gifts
Up to $25 per person a year. A gift to a couple usually counts as one.
Miles to showings
Every drive to a listing, a showing, an inspection or a closing, logged the day you drive it.
Where an agent’s receipts go
Each goes on its own line of Schedule C. Start from this page and Reimburse reads your receipts as an agent’s, so the line is right the first time.
| On the receipt | Where it goes |
|---|---|
| MLS and association dues | Other expenses, line 27a. |
| Listing photos, staging and ads | Advertising, line 8. |
| Signs and lockboxes | Supplies, line 22. |
| Errors and omissions insurance | Insurance, line 15. |
| License renewal | Taxes and licenses, line 23. |
| Parking at a showing | Car and truck, line 9, on top of the mileage rate. |
What to write on it
- Which property, which client? A mileage record needs the date, the miles and the business reason.
- Who got the gift? The $25 limit is per person, per year.
- Paid by you, or netted out by the brokerage? Only what you paid and weren’t already credited for is a deduction.
- Who was at the meal, and what deal? Meals are half deductible, and only with a business reason.
An agent’s year
An example, not an average: an agent clearing $85,000 on a dozen closings, driving buyers to showings most weekends. Every amount is priced at your rate; change it below and the year moves.
| What | Schedule C | Deductible | Back |
|---|---|---|---|
| 11,000 miles to showings, listings and closings | Line 9 | $8,168 | $2,945 back |
| Transaction and desk fees to the brokerage | Line 10 | $6,000 | $2,164 back |
| Listing photos, video and staging | Line 8 | $4,800 | $1,731 back |
| Online ads and lead services | Line 8 | $3,600 | $1,298 back |
| MLS, board and association dues | Line 27a | $1,800 | $649 back |
| CRM, e-signature and showing apps | Line 27a | $960 | $346 back |
| Phone, 80% business | Line 25 | $864 | $312 back |
| Signs, riders, lockboxes and open house supplies | Line 22 | $850 | $307 back |
| Errors and omissions insurance | Line 15 | $750 | $270 back |
| Closing gifts, $25 of each for 20 clients | Line 27a | $500 | $180 back |
| Parking and tolls | Line 9 | $420 | $151 back |
| Client meals, half of $600 | Line 24b | $300 | $108 back |
| License renewal | Line 23 | $300 | $108 back |
| The year | $29,312 | $10,570 back |
Sounds deductible, isn’t
Or has a catch.
- A closing gift over $25
- Only $25 of it, per person, per year.
- Driving to the brokerage office
- From home, it’s a commute if that’s where you regularly work, unless your home office is your principal place of business.
- Your brokerage split
- If your 1099-NEC already shows the commission after the split, deducting the split again counts it twice.
- Gas and car washes on the mileage rate
- The rate already includes them. Parking and tolls go on top.
Questions real estate agents ask
What can real estate agents write off?
Miles, parking, MLS and association dues, brokerage fees you pay, listing marketing, signs and lockboxes, E&O insurance, your license, software and closing gifts up to $25 a person. Client meals are half deductible.
Can realtors deduct mileage?
Yes, for drives to listings, showings, inspections and closings. The 2026 rate is 72.5¢ a mile through June 30 and 76¢ from July 1, and parking and tolls go on top.
Are closing gifts tax deductible for real estate agents?
Up to $25 per person per year. A $120 gift to one buyer is $25 of deduction.
Are MLS dues tax deductible?
Yes, in full, with board and association dues, as other expenses on Schedule C line 27a.
Priced at your rate
What a deduction puts back depends on your state, your profit and how you file. Change any of it and every figure on this page reprices.
I run in . I file , and this year the business should clear about , with from a job or anything else.
of every dollar you spend on the business comes back to you.
14.1¢ is self-employment tax, 8.9¢ federal income tax and 5.6¢ California.
Your answers come with you. Next is your first receipt.
What every freelancer can deduct
- Is your car tax deductible?Partly
- Are parking and tolls tax deductible?Yes
- Are client gifts tax deductible?Up to $25
- Is advertising tax deductible?Yes
- Are business meals tax deductible?Half
- Is your phone bill tax deductible?Partly
- Is business insurance tax deductible?Yes
- Are LLC fees and business licenses tax deductible?Yes
Checked on September 25, 2026 against Publication 463, Travel, Gift and Car Expenses, Instructions for Schedule C, Standard mileage rates and Publication 334, Tax Guide for Small Business. An estimate for your records, not tax advice.
Snap the next receipt.
Set up for real estate agents and Reimburse reads each receipt as an agent’s, files it on its Schedule C line and shows what it puts back.