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What jobs qualify for 'no tax on tips' in 2025? See full preliminary list by Department of the Treasury
For 2025 through 2028, Donald Trump’s provisions will let some workers deduct up to $25,000 as “qualified tips”.
The US Department of the Treasury dropped a preliminary list of occupations that qualify for the “no tax on tips” deduction enacted through President Donald Trump’s “One Big Beautiful Bill”, which was signed into law on July 4 this year, according to CNBC.
During the 2024 Presidential campaign, both the Democratic and the Republican parties had spoken about “no tax on tips”. For 2025 through 2028, Donald Trump’s provisions will let some workers deduct up to $25,000 as “qualified tips”, voluntary cash, or charged tips one receives from customers or through tip sharing, as per IRS.gov.
Here is a full list of the 68 jobs that qualify for “no tax on tips”, as per the Treasury’s preliminary list.
Jobs eligible for ‘no tax on tips’
Beverage & Food Service
Bartenders (mixologists, sommeliers)
Wait staff (cocktail servers, dining car attendants)
Food servers, non-restaurant (room service staff, beer cart attendants)
Dining room and cafeteria attendants and bartender helpers (bussers, bar backs)
Chefs and cooks (executive chefs, sous chefs)
Food preparation workers (salad makers, sandwich makers)
Fast-food and counter workers (baristas, ice cream servers)
Dishwashers and kitchen helpers (dishwashers, stewards)
Hosts and hostesses (maître d's, lounge greeters)
Bakers (pastry chefs, cake decorators)
Entertainment and events
Gambling dealers (blackjack dealers, poker dealers)
Gambling change persons and booth cashiers (slot attendants, cage clerks)
Gambling and sports book writers/runners (bingo callers, ticket runners)
Dancers (club dancers, cabaret performers)
Musicians and singers (lounge singers, instrumentalists)
Disc jockeys (wedding DJs, nightclub DJs)
Entertainers and performers (comedians, magicians)
Digital content creators (livestreamers, social media influencers)
Ushers and ticket takers (theater ushers, concert hall attendants)
Locker room and coatroom attendants (coat check staff, dressing room attendants)
Hospitality and guest services
Baggage porters and bellhops (hotel bell staff, cruise ship porters)
Concierges (hotel guest service agents, resort concierges)
Hotel, motel and resort desk clerks (front-desk clerks, guest check-in staff)
Maids and housekeeping cleaners (hotel housekeepers, resort cleaning staff)
Home services
Home maintenance and repair workers (handypersons, house painters, roofers)
Landscaping and groundskeeping workers (gardeners, tree trimmers)
Electricians (residential wiring specialists, lighting installers)
Plumbers (pipefitters, fixture installers)
Heating and air conditioning mechanics (furnace technicians, air conditioner installers)
Appliance installers and repairers (dishwasher repairers, refrigerator technicians)
Home cleaning service workers (house cleaners, window washers)
Locksmiths (key makers, safe installers)
Roadside assistance workers (tow truck drivers, tire repairers)
Personal services
Personal care and service workers (valets, butlers)
Private event planners (wedding planners, party planners)
Photographers (wedding photographers, portrait photographers)
Videographers (event videographers, wedding videographers)
Event officiants (wedding officiants, clergy)
Pet caretakers (dog walkers, pet groomers)
Tutors (language tutors, math tutors)
Nannies and babysitters (au pairs, childcare workers)
Personal appearance and wellness
Skincare specialists (estheticians, facialists)
Massage therapists (sports masseurs, deep tissue therapists)
Barbers and hairdressers (hairstylists, cosmetologists)
Shampooers and salon assistants (shampooers, junior stylists)
Manicurists and pedicurists (nail technicians, spa pedicurists)
Eyebrow threading and waxing technicians (brow specialists, waxing professionals)
Makeup artists (bridal makeup artists, theatrical makeup specialists)
Exercise trainers and fitness instructors (yoga instructors, personal trainers)
Tattoo artists and piercers (tattoo designers, body piercers)
Tailors (seamstresses, alteration specialists)
Shoe and leather workers (cobblers, shoe shiners)
Recreation and instruction
Golf caddies (caddies, golf assistants)
Self-enrichment teachers (art instructors, dance teachers)
Recreational and tour pilots (hot-air balloon pilots, sightseeing pilots)
Tour guides and escorts (museum guides, city guides)
Travel guides (cruise directors, expedition leaders)
Sports and recreation instructors (ski instructors, surfing teachers)
Transportation and delivery
Parking and valet attendants (garage valets, hotel parking attendants)
Taxi and rideshare drivers (cab drivers, rideshare drivers)
Shuttle drivers (airport shuttle drivers, hotel shuttle drivers)
Goods delivery workers (pizza delivery drivers, grocery delivery workers)
Vehicle and equipment cleaners (car detailers, boat cleaners)
Bus drivers (tour bus drivers, charter bus drivers)
Water taxi operators and charter boat workers (ferry captains, fishing charter crew)
Rickshaw and pedicab drivers (carriage drivers, pedicab operators)
Home movers (furniture movers, packers)
Tips that are ineligible for a tax break
While the Treasury Department has outlined 68 jobs that qualify for “no tax on tips”, there are “specified trades or businesses”, including the fields of health, performing arts, and athletics, that remain ineligible for a tax break, as per the Detroit Free Press. The IRS, however, has maintained that tips must be voluntary in all cases.
FAQs
When was the “One Big Beautiful Bill Act” enacted?
The “One, Big Beautiful Bill Act” was enacted on July 4 this year.
How many jobs currently qualify for the “no tax on tips” deduction?
As per the preliminary list by the US Department of the Treasury, 68 jobs qualify for the “no tax on tips” deduction at the moment.
What are qualified tips?
Qualified tips are voluntary cash or charged tips that a worker receives from customers or through tip sharing.
