<?xml version="1.0" encoding="UTF-8"?>
<edgarSubmission xmlns="http://www.sec.gov/edgar/twentyfourf2filer" xmlns:com="http://www.sec.gov/edgar/common" xmlns:feec="http://www.sec.gov/edgar/feecommon">
  <schemaVersion>X0102</schemaVersion>
  <headerData>
    <submissionType>24F-2NT</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <!--Field: Pseudo-Tag; ID: Name; Data: Thirdline Real Estate Income Fund-->
          <cik>0001854370</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
      <flags>
        <overrideInternetFlag>false</overrideInternetFlag>
        <confirmingCopyFlag>false</confirmingCopyFlag>
      </flags>
      <investmentCompanyType>N-2</investmentCompanyType>
    </filerInfo>
    <!--Field: Pseudo-Tag; ID: Is Late; Data: false-->
    <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
  </headerData>
  <formData>
    <annualFilings>
      <annualFilingInfo>
        <item1>
          <nameOfIssuer>Thirdline Real Estate Income Fund</nameOfIssuer>
          <addressOfIssuer>
            <street1>1810 MacTavish Ave</street1>
            <city>Richmond</city>
            <state>VA</state>
            <country>X1</country>
            <zipCode>23230</zipCode>
          </addressOfIssuer>
        </item1>
        <item2>
          <reportClassName>
            <rptIncludeAllFlag>true</rptIncludeAllFlag>
          </reportClassName>
        </item2>
        <item3>
          <investmentCompActFileNo>811-23653</investmentCompActFileNo>
          <securitiesActFileNumbers>
            <securitiesActFileNo>
              <fileNumber>333-255199</fileNumber>
            </securitiesActFileNo>
          </securitiesActFileNumbers>
        </item3>
        <item4>
          <lastDayOfFiscalYear>03/31/2026</lastDayOfFiscalYear>
        </item4>
        <item5>
          <aggregateSalePriceOfSecuritiesSold>11355000.00</aggregateSalePriceOfSecuritiesSold>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>8543939.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedInFiscalYear>
          <aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>3645369.00</aggregatePriceOfSecuritiesRedeemedOrRepurchasedAnyPrior>
          <totalAvailableRedemptionCredits>12189308.00</totalAvailableRedemptionCredits>
          <netSales>0.00</netSales>
          <redemptionCreditsAvailableForUseInFutureYears>(834308.00)</redemptionCreditsAvailableForUseInFutureYears>
          <multiplierForDeterminingRegistrationFee>0.000138100</multiplierForDeterminingRegistrationFee>
          <registrationFeeDue>0.00</registrationFeeDue>
        </item5>
        <item6>
          <interestDue>0.00</interestDue>
          <!--Field: Pseudo-Tag; ID: Fee Days; Data:-->
        </item6>
        <item7>
          <totalOfRegistrationFeePlusAnyInterestDue>0.00</totalOfRegistrationFeePlusAnyInterestDue>
        </item7>
        <item8>
          <explanatoryNotes>Consistent with footnote 348 in Release No. IC-33836, to facilitate the transition to calculating fees on Form 24F-2, the Fund has reduced the aggregate sales price of securities sold during the fiscal year reported in response to Item 5(i) by the amount of excess shares that were registered under the Fund's registration statement on Form N-2 that remain unsold prior to the end of the Fund's most recent fiscal year. Specifically, the Fund sold a net amount of shares (after subtracting repurchases) with an aggregate value of $64,679,832 since inception and had $50,000,000 of shares that were registered under Form N-2 and remained unsold prior to the end of the Fund's most recent fiscal year.</explanatoryNotes>
        </item8>
        <signature>
          <signature>/s/ Charles C. Hutchens</signature>
          <nameAndTitle>Charles C. Hutchens, President</nameAndTitle>
          <signatureDate>06/22/2026</signatureDate>
        </signature>
      </annualFilingInfo>
    </annualFilings>
  </formData>
</edgarSubmission>
