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If you’re a real estate agent or salesperson being paid schedular payments, you are self-employed and are responsible for correctly reporting your income and expenses.

Reporting your income and claiming expenses

Find more information that may apply to you as a real estate agent.

Schedular payments

GST

Types of business expenses

Read our guides and fact sheets

We have 2 fact sheets. Our Income tax and GST in the real estate industry – IR830 fact sheet helps you meet your tax obligations working in the real estate industry. Our Business expenses in the real estate industry – IR830A fact sheet helps with expenses you can claim in the industry.

Income tax and GST for real estate agents

Make sure you understand income tax and GST as it applies to your work.

Real estate expenses

If you want specific information about what expenses you can and cannot claim, read this fact sheet.

Entertainment expenses

If you want to know more about entertainment expenses, read the IR268 guide on our website.

Entertainment expenses

Last updated: 10 Aug 2026
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