Compliance with the Tax Reform Act of 1993, as amended by the Tax Cuts and Jobs Act of 2017, requires that the portion of dues attributable to lobbying and political activities at the Local, State and Federal levels of government be considered nondeductible for income tax purposes.

 

In addition, 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.

 

2027 Estimated Non-Deductible Portions of Dues

RAR: 10% or $22.50
VR: 11.25% or $23.51
NAR: 35% or $55.00*
*Note that the NAR Consumer Advertising Campaign special assessment of $45 is considered a deductible expense.

 

2026 Estimated Non-Deductible Portions of Dues

RAR: 6.2% or $13.95
VR: 12% or $24.36
NAR: 35% or $55.00*
*Note that the NAR Consumer Advertising Campaign special assessment of $45 is considered a deductible expense.

 

2025 Estimated Non-Deductible Portions of Dues

RAR: 6.2% or $13.95

VR: 10.6% or $20.88

NAR: 35% or $55.00*

*Note that the NAR Consumer Advertising Campaign special assessment of $45 is exempt from the above formula and considered a deductible expense.

 

2024 Estimated Non-Deductible Portions of Dues

RAR: 6.2% or $13.95

VR: 10.9% or $20.82

NAR: 35% or $54.60*

*Note that the NAR Consumer Advertising Campaign special assessment of $45 is exempt from the above formula and considered a deductible expense.

 

2023 Estimated Non-Deductible Portions of Dues

RAR: 6.2% or $13.95

VR: 10.4% or $19.24

NAR: 34% or $51.00*

*Note that the NAR Consumer Advertising Campaign special assessment of $45 is exempt from the above formula and considered a deductible expense.

 

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