I would ask your real estate agent.

First things first. I would clean the bathroom and organize it as if the open house was tomorrow and you weren't doing any reno. Get a new bar for the TP holder. Toss anything in that closet that hasn't been touched in a while, scrub the heck out of everything. Take good pictures (toilet seat down in pics...always!) and then talk to an expert (real estate agent is a good idea) about what should be done.

Right now, no one is going to say much because you haven't done the easy stuff yet. Clean, organize, repair. Then decide if money needs to be spent.

And there is no need to expand an in-bathroom closet if you stage it nicely. Purge, clean, and organize!

At the very minimum you have to do something about the tub. I would not make an offer on a house with a tub that looks like that. If it can't be cleaned it needs to be replaced or refinished.

I can't really tell if the tiles themselves are in bad condition, but I can see dirty caulk and dingy grout. If the tiles are okay scrub them, then re-grout and caulk. Super clean everything, then paint a fresh white or replace anything that can be painted (including the medicine cabinet, window, trim and closet shelves, and don't forget the grate over the heating vent!) Get rid of the dingy wall color -- I would just go with your basic kitchen & bath white everywhere -- it will look fine with the wall tile. This will make the space seem larger and fresher.

Is there no place to hang towels besides the shower curtain rod? If not, can you install a towel rod somewhere?

A new vanity sink combo with a white top but the base in espresso (because of your black accent tiles) would be my exception to the all white, like this example:

I would give the bath a deep cleaning, grouting, and refinish the tub.

Don't spend more money than you absolutely need to. First, your bathroom would be looking really cute, if it just was decluttered and scrubbed clean. A fresh coat of paint crisp white paint on walls and cabinet will also do wonders. I'd hire a tile and grout cleaning specialist, they're really good at what they're doing. Then I'd scrub that tub until it sparkles. I don't think there is a need to refinish. The right kind of cleaning solution will do the trick, totally worth trying.

Here is a link to a variety of techniques to get that tub shiny again:

http://www.rd.com/home/cleaning-organizing/6-household-items-for-a-sparkling-bathtub/

Good luck!

Agree with PP: ask your real estate agent. (Where I live it wouldn't matter at all what the bath(s) or kitchen look like. I didn't believe it myself until 2 neighbors homes sold last year for very similar prices: 1 was never touched in 90 years; other had a $200k+ renovation/addition including all 3 bathrooms and kitchen (and larger lot). So they got nothing for that work.)

My plan would be:

Declutter: Get rid of any non-essential bottles/boxes. Box them up and put them in the basement for now. Have one bar of soap on the shelf in reserve, not five. Have one bottle of cleaner on the shelf, not six. Create space. Create order. Create the illusion of minimum maintenance. In the shower, one bottle of shampoo. One brand new bar of soap.

Clean: Everything. Spend time on the tub. Clean the grout. Remove old caulk and replace with new. New shower curtain / liner.

Patch/Repair: Dings, dents. Sand, smooth, wood putty as needed. Clean up whatever hole that is under the television, make it look nicer than it does in the photo. Hide the wires. Reduce clutter.

Paint: I'd brighten the painted surfaces with semi-gloss white or off-white. I'd consider painting the brown wood white/off-white as well. Shelving, storage, mirror frame. Brighten the space up. Paint the baseboard heater grate. Can't tell what shape the vanity is in.

Lighting: This can be tricky, but at least buy a 5000k LED daylight bulb and install it in the bathroom lighting fixture. I was just at Walmart last week for something else and saw they had 4-packs of 60W equivalent LED 5000k daylight bulbs for about $7. It'll show the room as whiter/brighter versus the yellowish warmer cast of the typical 2700k bulb. If it looks wrong; too white, too stark, then put the 2700k bulb back in the socket.

Put a curtain on the window, or at least a valance to cover the roll portion of the roll-up shade.

Replace the dark floor rug with a new white one.

Put the toilet seat down.

Ok I would agree with much of what has been said. Fresh paint on walls and paint the linen shelves and walls. It would be nice if your medicine cabinet and over toilet cab matched your vanity. Perhaps paint those same color. If your cab doors are a film vs real wood you could spend a few $ to have new paintable doors made and while you are at that you could make sure the door style matches your vanity. That being said if the doors are paintable you could add a small panel mold to make it look more similar to vanity style.

yes clean up the grout! Polishing up the tub is a good idea as well.

Get some nicer curtains, the shade looks tacky. Also a nicer shower curtain will help.

If you want to go a touch further you could have your accent tiles in the walls changed out to something that is less dated and would help make things pop more.

but for the minimum, de clutter, deep cleanse, organize and paint. That would make things feel better.

good luck!

I would get some 3" wide slat blinds in white, and paint the walls a medium grayed taupe. I would get rid of whatever is over the toilet and replace it with a large framed drawing type of print with a lot of white matting around it . I would replace the mirror with an antique look one from a thrift store or yard sale. Use some rub n buff in an antique metallic finish if it's wood. Use a crisp black and white curtain such as a small to medium chevron, and clean everthing. No sure what the lighting is but sconces on each side of the mirror would be nice. Replace the toilet paper holder with an antique metal one. Put doors on that under TV storage place.