Investment and property

Rental advertising and agent fees

Advertising, management, letting and commission costs for a rental property that is rented or genuinely available for rent.

Reviewed 30 July 2026Income years 2025-26 and 2026-27

Who can claim

This deduction is available to individuals and companies.

  • The property is rented or genuinely available for rent and the expense is incurred to earn rental income.

What you cannot claim

  • Private use, non-rental periods and capital acquisition or sale costs are excluded or apportioned.

How the amount is worked out

Claim the deductible portion for the rental period or genuine availability period.

Records the ATO expects

  • Agent statements
  • Advertising invoices
  • Rental availability calendar

Where this rule comes from

Primary source: ATO Rental properties guide 2026 (Rental properties guide 2026). Reviewed 30 July 2026. Covers the 2025-26 and 2026-27 income years.

Supporting sources:

Next steps