Non-Deductible Dues Information for NAR/HAR

National Association of REALTORS® Non-Deductible Dues Information

• For 2025, with dues at $249 per member, HAR computes 21% or $52.29 to be nondeductible for the member’s income tax purposes due to HAR lobbying efforts. For members whose state dues are pro-rated based on their join date in the calendar year, HAR computes 21% of the pro-rated dues amount to be nondeductible for the member’s income tax purposes due to HAR lobbying efforts.
• For 2025, with dues at $156 per member, NAR computes 35 percent or $55.00 to be nondeductible for the member’s income tax purposes due to NAR lobbying efforts. Please note that the entire $45.00 Consumer Advertising Campaign special assessment qualifies as fully deductible.
• HAR 2026 dues nondeductible information forthcoming.
• For 2026, with dues at $156 per member, NAR computes 35 percent or $55 to be nondeductible for the member’s income tax purposes due to NAR lobbying efforts. Please note that the entire $45 Consumer Advertising Campaign special assessment qualifies as fully deductible.

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Additionally, contributions (including member dues) to NAR are not tax deductible as charitable contributions. However, they may be tax deductible under other provisions of the Internal Revenue Code.

Compliance with the Tax Reform Act of 1993 requires that the portion of dues attributable to lobbying and political activities at the State and Federal levels of government be considered nondeductible for income tax purposes.