This is where commission treatment differs dramatically based on property type, and I see people miss significant tax opportunities. Primary Residence: Generally Not Deductible When you sell your primary home in Portland or Washington, real estate commissions reduce your net proceeds but don’t create a direct tax deduction. If you sell a $600,000 home with a $33,000 commission, you net $567,000. Your capital gains calculation is based on your adjusted basis versus the $600,00