2027 National Membership Dues
The NATIONAL ASSOCIATION OF REALTORS® dues are $156 per member for 2027. This amount is billed to all active REALTOR® and REALTOR® Associate members through their primary local association and is due and owing to NAR by Jan. 1. Brokers are also assessed NAR dues times the number of non-member salespersons, if any, in their office. National dues are pro-rated monthly for new members based on the join date. This proration only applies in the calendar year the member joins NAR. Thereafter, full year dues are due and owing by January 1. The waiver of NAR dues for REALTORS® and their spouses called up from reserves to active duty deployment approved for the 2004 dues after the 9/11/01 tragedies, has been extended to cover dues for 2027. Please note that this does not apply to career military.
2027 NAR Special Assessment
The Special Assessment for the Consumer Advertising Campaign (formerly known as Public Awareness Campaign) is $45 for 2027. The assessment is billed to all active REALTOR® and REALTOR® Associate members through their primary local association and is due and owing to NAR by Jan. 1. This assessment is not pro-rated. New members will owe the full amount when joining NAR. The Consumer Advertising Campaign special assessment is not charged to Institute Affiliate members, nor is it charged for non-members salespersons. It is also not charged for National REALTOR® Emeritus.
Are Membership Dues Tax Deductible?
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. This nondeductible portion must be disclosed to members on their dues invoice each year.
The NAR Board of Directors at its annual meeting on June 18, 2026 voted to keep 2027 NAR dues unchanged at $156 annually, along with a $45 annual special assessment for the Consumer Ad Campaign. The Board also approved reallocating $35 of the special assessment to NAR’s general operating account, while the remaining $10 support the Consumer Ad Campaign.
For 2027, 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 special assessment qualifies as fully deductible.
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.
Remember, for those of you who may combine both the dues for 2027 ($156) and the special assessment ($45) into one line on your dues, you need to make sure your members know that the non-deductibility percentage applies only to the $156, not to $201.
The $45 is fully deductible.
Also for new members, because their National dues of $156 are prorated, for 2027 the percent should be applied to the prorated amount. The $45 is fully deductible.