Are Hoa Fees Tax Deductible, no, the fees which are bound to come with the ownership of a house in the neighborhood of an HOA are not tax-deductible if it is your personal house. To the average homeowner, these fees represent personal expenditure and cannot be used to claim a tax relief. But there may be some discrepancies if a part of your house is also used for business activities. For instance, let’s assume that part of the property contains a home office, and the property is under the HOA rules, a part of the fees incurred on the office is possibly deductible. For precise information always refer to the current IRS rules/statutes or seek the advice of a tax attorney.