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Tax deductions · Real estate

If you're a real estate employee, it pays to know what you can claim.

As a real estate employee, you can claim work-related expenses you paid for yourself and weren't reimbursed, as long as they directly relate to earning your income and you have records to prove them. You can only claim the work-related portion, not any private use.

ⓘ General information only — not personal advice. See full disclaimer below.

Before you claim — the three rules

01
You must have spent the money yourself and weren't reimbursed.
02
The expense must directly relate to earning your income.
03
You must have a record — usually a receipt — to prove it.

You can only claim the work-related portion of an expense, not any part that relates to private use.

Car expenses

You may be able to claim

  • ✓Driving between two separate jobs on the same day, such as from your agency to a second job.
  • ✓Driving between alternate workplaces for the same employer on the same day, such as between residential open homes.
  • ✓Trips between home and work where you carry bulky equipment (at least 20kg or cumbersome), but only if your employer requires you to transport it, it's essential to your income, and there's no secure storage at the workplace.

You generally can't claim

  • ✕Ordinary trips between home and work, even if you live far away or work outside normal business hours such as a weekend auction.

Travel expenses

You may be able to claim

  • ✓Travel costs when you have to stay away overnight from your usual work location for work, such as inspecting a remote property, including meals, accommodation, fares, petrol and incidentals like parking and tolls.

You generally can't claim

  • ✕Travel that you can't show was overnight, paid by you, and directly related to earning your income, even if you received a travel allowance.

Clothing and grooming expenses

You may be able to claim

  • ✓Buying, hiring, mending or cleaning uniforms that are unique and distinctive to your job, such as clothing carrying your employer's distinctive logo.

You generally can't claim

  • ✕Buying or cleaning plain clothing worn at work, such as black pants and a white shirt, even if your employer requires it.
  • ✕Hairdressing, cosmetics, and hair or skin care products, even if your employer requires you to be well-groomed.

Home office expenses

You may be able to claim

  • ✓A percentage of your home office running costs when you have to work from home, including depreciation of office equipment, work-related phone and internet, and electricity for heating, cooling and lighting.
  • ✓Equipment you're required to buy for work that costs more than $300, claimed as depreciation spread over several years.

You generally can't claim

  • ✕Rates, mortgage interest, rent and insurance.

Gifts

You may be able to claim

  • ✓Gifts bought for work purposes, such as alcohol or flowers, if you're a salesperson or property manager who earns income from commission or commission plus a retainer.

You generally can't claim

  • ✕Gifts if you earn a fixed income and aren't entitled to commission.
  • ✕Gifts that are a form of entertainment, such as tickets to a live sporting event.

Other common deductible expenses

  • ✓Marketing equipment, such as the work-related portion of cameras used for property photos.
  • ✓Decorating properties, such as flowers.
  • ✓Renewing your annual Certificate of Registration.
  • ✓Union and professional association fees.
  • ✓Technical or professional publications.
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Last updated 19 June 2026

General information only — not personal tax advice.This guide is based on the Australian Taxation Office's (ATO) occupation and industry specific guidance and is provided by BelairTax as general information only. It is current as at 19 June 2026 and may change as tax laws, ATO positions and individual circumstances change. It does not take into account your particular objectives, financial situation or needs, and it is not personal tax, financial or legal advice. Whether you can claim a deduction depends on your specific circumstances — generally you must have spent the money yourself and not been reimbursed, the expense must directly relate to earning your income, and you must keep a record (usually a receipt) to prove it. Before acting on any information in this guide, you should obtain personal advice from a registered tax agent that is tailored to your individual situation. BelairTax (Registered Tax Agent, TPB Registration No. 75855001) accepts no liability for any loss arising from reliance on this general information. To discuss your circumstances, contact us on (08) 9295 0807 or at office@belairtax.com.au.

Based on Australian Taxation Office material. © Australian Taxation Office for the Commonwealth of Australia. Licensed under CC BY 3.0 AU. This material has been adapted from the original.