are hoa fees tax deductible

are hoa fees tax deductible

Are HOA Fees Tax Deductible: 2026 Guide for Homeowners

For a primary residence, HOA fees are usually 0% deductible on your federal return. If the property is a rental or part of it is used for a home business, some or all of those fees can become deductible instead. That's why this question trips people up at