Key takeaways
- Real Estate Agents file as 1099 / self-employed, so business expenses are deductible on Schedule C.
- Deductions cut both income tax and the 15.3% self-employment tax.
- The biggest write-offs for real estate agents are listed below, with what each covers.
- You need receipts and a mileage log to claim them.
Tax write-offs for real estate agents
Here are the deductions real estate agents most commonly claim. Each one lowers your net profit, and therefore your tax:
| Deduction | What it covers |
|---|---|
| Vehicle and mileage | Showings, open houses, and client drives at 72.5 cents per mile for 2026, or actual costs. This is usually an agent's single largest deduction. |
| Marketing and advertising | Listing photos, signage, mailers, social ads, your website, and branded materials. |
| MLS, board, and license fees | MLS dues, local and national association fees, and your real estate license renewal. |
| Brokerage fees and desk fees | Commission splits, desk fees, and franchise charges paid to your brokerage. |
| Home office | A dedicated workspace where you handle paperwork and calls, by square footage or the simplified method. |
| Phone and internet | The business-use share of your cell phone and home internet. |
| Client gifts and closing gifts | Deductible up to $25 per client per year for gifts. |
| Software and CRM | Your CRM, e-signature tools, lead-gen platforms, and transaction management software. |
| Continuing education | CE courses, designations, and coaching that maintain or improve your skills. |
| Professional services | Legal, accounting, and tax-prep fees for your real estate business. |
| Staging and supplies | Staging costs, lockboxes, signage, and office supplies. |
Are MLS dues and brokerage fees deductible?
Yes. MLS dues, local and national association fees, your license renewal, and the desk or franchise fees and commission splits you pay your brokerage are all ordinary and necessary business expenses. They go on Schedule C and reduce both your income tax and self-employment tax. Keep the brokerage statements that show what was withheld from each commission so you can substantiate the amounts.
Realtor mileage: standard rate vs actual expenses
Showings, open houses, inspections, and client drives are deductible. Most agents come out ahead with the standard mileage rate (72.5 cents per mile for 2026) because they drive a lot in an ordinary car, but a luxury or heavy vehicle can make the actual-expense method larger. Pick one method in the first year you use the car for business. A qualifying home office also turns drives that would otherwise be non-deductible commuting into deductible business miles.
Turn real estate agents deductions into tax savings
Every dollar you deduct lowers both your income tax and your 15.3 percent self-employment tax, so consistently tracking the write-offs above is what turns the list into real money. You can only deduct what you can prove, so capture receipts and miles as they happen.
See what these deductions save you with our free calculators, then let NeoReceipt make sure you capture every one.